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【多选题】
根据《企业所得税法》和《企业所得税法实施条例》规定,下列说法正确的是()。
A.
企业发生的职工福利费支出,不超过工资薪金总额14%的部分可以扣除
B.
企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除
C.
企业发生的与生产经营活动有业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5%
D.
企业发生的符合条件的广告费和业务宣传费支出,除国务院财政、税务主管部门另有规定外,不超过当年销售(营业)收入15%的部分,准予扣除;超过部分,准予在以后5个纳税年度结转扣除
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【单选题】下列文件中,由总监理工程师主持编制并报监理单位技术负责人批准后实施的文件是()。
A.
监理规划
B.
监理实施细则
C.
监理大纲
D.
监理月报
【单选题】肺源性心脏病肺动脉高压形成最主要的因素为
A.
肺部毛细血管床减少
B.
血液粘稠度增加
C.
血容量增多
D.
肺部毛细血管栓子形成
E.
缺氧及二氧化碳储留引起的肺小动脉痉挛
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增大
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成正比例增加
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