【单选题】
( ) 29. What is the writer's main purpose(目的)in writing this passage?    A.To tell the readers his life story.    B.To tell people what kind of person his father was.    C.To tell the readers what present he got from his father.    D. To let people know how poor he was.
A. A
B. B
C. C
D. D
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答案
C
解析
C
相关试题
【单选题】
( ) 30. Why did the father not ask his son not to do this and do that?    A.Because he felt quite confident of his son.    B.Because he was born from a poor family.    C.Because he was a man of few words.    D.Because he didn't want to be much too strict with his son.
A. A
B. B
C. C
D. D
【单选题】
( ) 31. What would someone learn from this passage?    A.How to live by oneself. B.How to stand on one's own feet.    C.What a good father should do. D.What the self-important is like.
A. A
B. B
C. C
D. D
【单选题】
( ) 32. What may be the proper Chinese for the underlined part in the passage?    A.闲暇时光 B.学费 C.精神空虚 D.经济不足
A. A
B. B
C. C
D. D
【单选题】
( ) 33. Why did Natalie Smith pay for the six cars behind her? A. She had seven tickets. B. She hoped to please others. C. She knew the car drivers well. D. She wanted to show kindness.
A. A
B. B
C. C
D. D
【单选题】
( ) 34. Judy Foreman copied down the phrase because she ___ . A. thought it was beautifully written B. wanted to know what it really meant C. decided to write it on a warehouse wall D. wanted her husband to put it up in the classroom
A. A
B. B
C. C
D. D
【单选题】
( ) 35. Who came up with the phrase according to the passage? A. Judy Foreman. B. Natalie Smith. C. Anne Herbert D. Alice Johnson.
A. A
B. B
C. C
D. S
【单选题】
( ) 36. What can we infer from the last paragraph? A. People should practice random kindness to those in need. B. People who receive kindness are likely to offer it to others. C. People should practice random kindness to strangers they meet. D. People who receive kindness are likely to pay it back to the giver.
A. A
B. B
C. C
D. D
【单选题】
( ) 37.The greatest river for navigation is ___________. A. the Nile B. the Amazon C. the Mekong D. the Mississippi
A. A
B. B
C. C
D. D
【单选题】
( ) 38. From a dam, people can use the water for ___________. A. keeping the rivers clean B. only making electricity C. irrigation and making electricity D. washing clothes
A. A
B. B
C. C
D. D
【单选题】
( ) 39. The water in the river is polluted because of _____________. A. people's drinking water too much B. people's swimming in the river too much C. chemicals and other materials D. people's building a dam across a river
A. A
B. B
C. C
D. D
【单选题】
( ) 40. The best title of the passage is ___________. A. Rivers in Cities B. The importance of Rivers C. Transportation D. Natural Resources
A. A
B. B
C. C
D. D
【单选题】
) 1. Even Tony’s six-year-old son asked him ______ smoking. A. stops B. stopped C. to stop D. stopping
A. A
B. B
C. C
D. D
【单选题】
2.—What do you think of the lecture of Li Yang’s Crazy English? — I think it’s _______ , but someone thinks it’s much too ________. A. wonderful enough; bored B. enough wonderful; boring C. enough wonderful; bored D. wonderful enough; boring
A. A
B. B
C. C
D. D
【单选题】
3.—He didn’t go to the lecture this morning, did he?    — _____ .Though he was not feeling very well. A. No, he didnt B. Yes; he did C. No, he did D. Yes, he didnt
A. A
B. B
C. C
D. D
【单选题】
4. If you read a lot, your life ______ full of pleasure. A. will be B. is C. be D. was
A. A
B. B
C. C
D. D
【单选题】
5. The black bag _________ be Annas. She has a blue one. A. should B. cant C. wouldnt D. could
A. A
B. B
C. C
D. D
【单选题】
6. Susan, why are you still here? They are all ready to start. Im sorry, but I _________ when to start. A. dont tell B. wasnt told C. didnt tell D. havent told
A. A
B. B
C. C
D. D
【单选题】
7.—Why dont you choose the red tie?    —For me, it doesn’t _____ my shirt very well. A. fix B. accept C. compare D. match
A. A
B. B
C. C
D. D
【单选题】
8. — Could you tell me ______? I must find him. — Sorry.I don’t know.But he was here just now. A. where Tom was B. where Tom is C. where has Tom gone D. where can I find Tom
A. A
B. B
C. C
D. D
【单选题】
9. —What did Mr Green say to you? — What a heavy rain! How did you come here? He asked________. A. at all B. in fact C. in surprise D. as a result
A. A
B. B
C. C
D. D
【单选题】
10. I often see Tom on the playground.When I passed the playground yesterday, I saw him . A. play; playing B. to play; play C. playing; to play D. playing; play
A. A
B. B
C. C
D. D
【单选题】
11. — Mum, could I have ____________ to drink? — Oh, dear.You can only drink some water.There is _________ in the kitchen. A. anything; else something B. anything; something else C. something; else nothing D. something; nothing else
A. A
B. B
C. C
D. D
【单选题】
12. We all know that learning a foreign language _______ time and effort. A. requires B. reduces C. removes D. repeats
A. A
B. B
C. C
D. D
【单选题】
13. Her son __________ Coke, but now he __________ milk. A. is used to drinking; used to drink B. used to drink; uses to drink C. used to drink; is used to drinking D. is used to drink; is drinking
A. A
B. B
C. C
D. D
【单选题】
14. I don’t know the teacher is talking with Miss Wang. A. what B. whom C. who D. which
A. A
B. B
C. C
D. D
【单选题】
15.Millie does __________ that many people are thankful to her. A. such an important and helpful job B. so important and helpful work C. a very important and helpful job D. such an important and helpful work
A. A
B. B
C. C
D. D
【单选题】
16. I think eating more vegetables is good _______ our health. —Yes, I agree _______ you. A. at, to B. for, with C. to, to D. for, to
A. A
B. B
C. C
D. D
【单选题】
17. I often go on holiday with my parents _____ summer. A. in B. at C. on D. of
A. A
B. B
C. C
D. D
【单选题】
18. I called you at 4:00 yesterday afternoon, but nobody answered. Sorry, I ______ with my friends at that time. A. had swum B. swam C. would swim D. was swimming
A. A
B. B
C. C
D. D
【单选题】
19.––Who is on the playground? ---__________.    A. Never B. None C. No one D. A lot
A. A
B. B
C. C
D. D
【单选题】
20. The schoolboy ______ a blind man cross the street yesterday. A. helps B. helped C. will help D. has helped
A. A
B. B
C. C
D. D
【单选题】
21. —The 2010 World Expo which will last 184 days will be held in Shanghai on May 1st. —________exciting news! We shall try our best to support it. A. How B. How an C. What D. What an
A. A
B. B
C. C
D. D
【单选题】
22. They preferred ______ in bed rather than _____ horses.    A. to lie; to ride B. lying; riding C. lying; ride D. to lie; ride
A. A
B. B
C. C
D. D
【单选题】
23. —What was Jim wearing at the party? — Nothing _______. He was in his usual shirt and jeans. A. special B. simple C. important D. interesting
A. A
B. B
C. C
D. D
【单选题】
24. The 2016 Olympic Games ________ in Brazil. Would you like to go there? Maybe, if possible. A. are held B. will be held C. were held D. have been held
A. A
B. B
C. C
D. D
【单选题】
25. — David, look at the man in white over there.Can you tell me _______ ? —He is a doctor.    A. who is he B. who he is C.what does he do D. what he does
A. A
B. B
C. C
D. D
【单选题】
( ) 26.With help from a Mr. H, you can__________. A. stop wearing your watch B. get new books and objects C. finish your homework on time D. know when parents or teachers are near
A. A
B. B
C. C
D. D
【单选题】
( ) 27. A PENGO WATCH CONTROL can help you to ______________. A. repair your TV B. put away your books and objects C. become a James Bond D. get a daily weather report
A. A
B. B
C. C
D. D
【单选题】
( ) 28. You can get your Mr. H for___________. A. $299 B. $499 C. $199 D. $99
A. A
B. B
C. C
D. D
【单选题】
( ) 29. When was canned food invented? A. In 1870.          B. In 1810. C. In 1902.          D. In 1926.
A. A
B. B
C. C
D. D
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人通过拍卖市场取得的房屋拍卖收入在计征个人所得税时,其房屋原值应按照纳税人提供的合法、完整、准确的凭证予以扣除;不能提供完整、准确的房屋原值凭证,不能正确计算房屋原值和应纳税额的,统一按转让收入全额的2%计算缴纳个人所得税
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为防止篡改、伪造个人所得税《纳税记录》,税务机关提供两种验证服务。一是纳税人、政府部门和其他第三方可以通过扫描个人所得税《纳税记录》中的二维码正确相关信息进行验证;二是个人所得税《纳税记录》中还设有验证码,也可以通过登陆电子税务局正确个人所得税《纳税记录》进行验证
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纳税人2019年1月1日以后取得应税所得并由扣缴义务人向税务机关办理了全员全额扣缴申报,或根据税法规定自行向税务机关办理纳税申报的,只有实际缴纳税款,才可以申请开具《纳税记录》。
A. 对
B. 错
【判断题】
纳税人只能通过办税服务厅渠道申请开具本人的个人所得税《纳税记录》。
A. 对
B. 错
【判断题】
纳税人申请委托他人代为开具《纳税记录》,只能通过办税服务厅渠道。
A. 对
B. 错
【判断题】
纳税人对个人所得税《纳税记录》存在异议的,只可到异议信息列明的税务机关申请核实。
A. 对
B. 错
【判断题】
合伙企业应当以其中国居民合伙人作为申请人,向中国居民合伙人主管税务机关申请申请开具《中国税收居民身份证明》,需提供合伙企业登记注册情况。
A. 对
B. 错
【判断题】
个人所得税法里的境内工作天数=境内实际居住的天数。
A. 对
B. 错
【判断题】
在一个纳税年度内,在境内累计居住超过90天但不满183天的非居民个人(不包括高管人员),仅就归属于境内工作期间并由境内雇主支付或者负担的工资薪金所得计算缴纳个人所得税
A. 对
B. 错
【判断题】
在境内居住累计满183天的年度连续不满六年的无住所居民个人,符合个人所得税法实施条例第四条优惠条件的,其取得的全部工资薪金所得,除归属于境外工作期间且由境外单位或者个人支付的工资薪金所得部分外,均应计算缴纳个人所得税。
A. 对
B. 错
【判断题】
在一个纳税年度内,在境内累计居住不超过90天的高管人员,其取得由境内雇主支付或者负担的工资薪金所得应当计算缴纳个人所得税;不是由境内雇主支付或者负担的工资薪金所得,不缴纳个人所得税。当月工资薪金收入额为当月境内支付或者负担的工资薪金收入额。
A. 对
B. 错
【判断题】
在一个纳税年度内,在境内居住累计超过90天但不满183天的高管人员,其取得的工资薪金所得,除归属于境外工作期间且不是由境内雇主支付或者负担的部分外,应当计算缴纳个人所得税。
A. 对
B. 错
【判断题】
住房租金专项附加扣除时间为租赁合同(协议)约定的房屋租赁期开始的当月至租赁期结束的当月。提前终止合同(协议)的,以实际租赁期限为准。
A. 对
B. 错
【判断题】
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A. 对
B. 错
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A. 对
B. 错
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按照我国政府签订的避免双重征税协定、内地与香港、澳门签订的避免双重征税安排居民条款规定为缔约正确方税收居民的个人,只可以按照税收协定及财政部、税务总局有关规定享受税收协定待遇,不可以选择不享受税收协定待遇计算纳税。
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A. 对
B. 错
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无住所个人预先判定为居民个人,因缩短居住天数不能达到居民个人条件的,在不能达到居民个人条件之日起至年度终了30天内,应当向主管税务机关报告,按照非居民个人重新计算应纳税额,申报补缴税款,不加收税收滞纳金。需要退税的,按照规定办理。
A. 对
B. 错
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无住所个人预计一个纳税年度境内居住天数累计不超过90天,但实际累计居住天数超过90天的,或者对方税收居民个人预计在税收协定规定的期间内境内停留天数不超过183天,但实际停留天数超过183天的,待达到90天或者183天的月度终了后15天内,应当向主管税务机关报告,就以前月份工资薪金所得重新计算应纳税款,并补缴税款,加收税收滞纳金。
A. 对
B. 错
【判断题】
纳税人年度中间更换工作单位的,在原单位任职、受雇期间已享受的专项附加扣除金额,可以在新任职、受雇单位扣除。
A. 对
B. 错
【判断题】
个人办理内部退养手续而取得的一次性补贴收入,单独适用综合所得税率表。
A. 对
B. 错
【判断题】
个人因出境定居而一次性领取的年金个人账户资金,适用月度税率表计算纳税。
A. 对
B. 错
【判断题】
个人办理提前退休手续而取得的一次性补贴收入,应按照办理提前退休手续至法定离退休年龄之间实际年度数平均分摊,确定适用税率和速算扣除数,单独适用综合所得税率表,计算纳税。
A. 对
B. 错
【判断题】
非居民个人的劳务报酬所得,适用综合所得税率表计算纳税
A. 对
B. 错
【判断题】
选择按年度单一投资基金核算的,个人合伙人在一个纳税年度内,从该基金应分得的股权转让所得和股息红利所得,按照“经营所得”项目、5%~35%的超额累进税率计算缴纳个人所得税。
A. 对
B. 错
【判断题】
对于单一基金核算模式下的股权转让所得和股息红利所得采取自行申报的方式。
A. 对
B. 错
【判断题】
创投企业选择按年度所得整体核算的经营所得,采取自行申报的方式,先按月按季度预缴,在年度终了后规定时间内进行汇算清缴。
A. 对
B. 错
【判断题】
创投企业选择按年度所得整体核算的,应当在按照规定完成备案的30日内,向主管税务机关进行核算方式备案
A. 对
B. 错
【判断题】
创投企业选择按单一投资基金核算的,应当在按照规定完成备案的30日内,向主管税务机关进行核算方式备案;未按规定备案的,税务机关应及时告知纳税人进行补备案。
A. 对
B. 错
【判断题】
创投企业选择一种核算方式满5年需要调整的,应当在满5年的次年3月31日前,重新向主管税务机关备案。
A. 对
B. 错
【判断题】
合伙创投企业的个人合伙人符合享受优惠条件的,合伙创投企业应在投资初创科技型企业满2年的年度终了后1个月内,向合伙创投企业主管税务机关办理备案手续。
A. 对
B. 错
【判断题】
对于单一基金核算模式下的股权转让所得,由创投企业在次年的1月15日前代扣代缴个人所得税
A. 对
B. 错
【判断题】
创投企业个人合伙人采用单一投资基金核算,符合条件的可以按照被转让项目正确应投资额的70%抵扣其应从基金年度股权转让所得中分得的份额后再计算其应纳税额,当期不足抵扣的,准予按有关规定向以后年度结转。
A. 对
B. 错
【判断题】
单一投资基金发生的包括投资基金管理人的管理费和业绩报酬在内的其他支出,在核算时可以扣除。
A. 对
B. 错
【判断题】
单一投资基金的股息红利所得,以其来源于所投资项目分配的股息、红利收入以及其他固定收益类证券等收入的全额计算。
A. 对
B. 错
【判断题】
个人合伙人按照其应从基金股息红利所得中分得的份额计算其应纳税额,并由创投企业按次代扣代缴个人所得税。
A. 对
B. 错
【判断题】
除国务院财政、税务主管部门另有规定外,从中国境内居民个人取得的利息、股息、红利所得,不论支付地点是否在中国境内,均为来源于中国境内的所得。
A. 对
B. 错
【判断题】
出版社的专业作者撰写、编写或翻译的作品,由本社以图书形式出版而取得的稿费收入,应按“工资薪金”项目计算缴纳个人所得税
A. 对
B. 错