【单选题】【消耗次数：1】
对国家需要重点扶持的高新技术企业，给予企业所得税税率优惠。优惠税率为（ ）。
①
10
②
15
③
20
④
25
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【单选题】
为了重点扶持和鼓励发展特定的产业和项目，国家对于符合条件的小型微利企业和国家需要重点扶持的高新技术企业分别规定了（ ）两档优惠税率。
①
20%和15%
②
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③
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④
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【简答题】
企业所得税两档优惠税率为[填空1]和[填空2]
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