NO.PZ2016012102000197
问题如下：
Which of the following event is least likely to cause a permanent difference between taxable income and pre-tax income?
选项：
A.Different tax rates.
B.Receiving interest income from federally tax exempt bonds.
C.Receiving tax credits from the tax authority.
解释：
A is correct.
Tax credits and tax-exempt income will both cause the permanent tax differences.
Different tax rates will only cause different after-tax income.
考点： 所得税永久性差异
税收抵免和免税收入都会导致永久性税收差异。
不同的税率只会导致不同的税后收入。
现在不用交税以后也不用补或者现在不能抵扣以后也不能抵扣的都叫永久性差异
rt
