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【简答题】
下列关于集成电路和软件企业的所得税政策，理解正确的有() A、国家规划布局内的重点软件企业和集成电路设计企业，如当年未享受免税优惠的，可减按10%的税率征收企业所得税 B、符合条件的软件企业按照规定取得的即征即退增值税款，由企业专项用于软件产品研发和扩大再生产并单独进行核算，可以作为不征税收入 C、集成电路设计企业和符合条件软件企业的职工培训费用，应单独进行核算并按实际发生额在计算应纳税所得额时扣除 D、集成电路生产企业的生产设备，其折旧年限可以适当缩短，最短可为3年(含)
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举一反三
【单选题】When identifying options in an integrative negotiation, solutions are usually attained through:
A.
hard work
B.
information exchange
C.
focusing on interests rather than positions
D.
firm flexibility
E.
Solutions are attained by using all of the above.
【单选题】When identifying options in an integrative negotiation, solutions are usually attained through: ___________.
A.
hard work
B.
information exchange
C.
focusing on interests rather than positions
D.
Solutions are attained by using all of the above.
【简答题】在定理的条件下，如果 (6.92) 贝α opt =α P ；否则α opt =α Q ．
【单选题】When identifying options in an integrative negotiation, solutions are usually attained through:
A.
hard work
B.
focusing on interests rather than positions
C.
firm flexibility
D.
Solutions are attained by using all of the above.
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