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问题 单项选择题

关于税务登记的下列哪一表述是正确的( )。

A．事业单位均无需办理税务登记

B．企业在外地设立的分支机构应当办理税务登记

C．个体工商户应当在办理营业执照之前办理税务登记

D．税务机关应当在收到税务登记申报之后15日内核发税务登记证件

答案

参考答案：B

解析： 《税收征收管理法》第15条第1款规定：“企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起30日内，持有关证件向税务机关申报办理税务登记。税务机关应当自收到申报之日起30日内审核并发给税务登记证件。”故本题答案为B。

阅读理解
请阅读下列应用文及相关信息，并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。
首先，请阅读下面六封申请奖学金的书信：
A
Dear Sir or Madam,
I should like to apply for one of the scholarship that your department may be offering to students from other countries. I have graduated from Southeast Normal University since 2009. I major in French Language Education.
Thank you for your consideration. I look forward to your reply.
Very sincerely yours,
(Signature)
B
Dear Sir,
I am a postgraduate student in Beijing Science and Engineering University. I major in microelectronics engineering, and do some research work during my study years. I hope to have a future study and continue to do my research work if I succeed in obtaining the engineering scholarship. Would you please send me the necessary application forms and any further details about the scholarship.
Respectfully yours,
(Signature)
C
Dear Sir,
I am writing to you in the hope of obtaining the scholarship in history to support my study and some research work.
I am a graduate student in the Department of History in the Northeast University for Nationalities. In addition to study and research work, I also write books. Recently I have finished a book on the history of Origin nationality in China. I would like to focus on that field for my advanced studies.
Thank you for your time and consideration. I look forward to your reply.
Respectfully yours,
(Signature)
D
Dear Sir or Madam,
I would be most grateful if you would send me details of graduate study facilities or scholarships in civil engineering which University of Lancaster may be offering to students from overseas. I majored in engineering and graduated from Fudan University in 2008. I have studied English for more than 7 years up to intermediate（中间的）level. If any scholarships are available, I would appreciate it if you would send me the necessary application forms.
Sincerely yours,
(Signature)
E
Dear Dr. Gomes,
I have read the announcement of the scholarship in chemistry that the University of Colorado is offering, and I would like to submit my application.
The enclosed application form for admission to the graduate school of your university will give my educational history. However, I would like to point out that I have just received an M.S.
Sincerely yours,
(Signature)
F
Dear Dr. Brown,
I shall be obliged if you sent me the necessary application forms of scholarships in philosophy which University of Omaha may be offering to students from other countries. I graduated from Zhongshan University in 2009, and majored in philosophy. Please give my application the first consideration. I look forward to your reply.
Very truly yours,
(Signature)
请阅读以下奖学金申请者的信息，然后匹配申请者和他或她的申请。
小题1:Sun Xiaohong: Sun has graduated from Fudan University and majored in civil engineering. Her English is up to intermediate level.
小题2:Wu Mingming: Wu is a postgraduate student in Beijing Science and Engineering University, and majors in microelectronics engineering.
小题3:Wang Xin: Wang has just received an M.S. He majored in chemistry when he was in the university.
小题4:Li Liang: Li graduated from Zhongshan University a few years ago. He is very interested in philosophy.
小题5:Liu Jun: Liu is studying in the Northeast University for Nationalities. He wants to focus on the history of Origin nationality for his advanced studies.
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单项选择题

新区开发建设是指按照城市总体规划的部署进行集中成片、综合配套的开发建设活动，其地域应是：

A．现有建成区以外的一定地段

B．在建成区内的任何地段

C．在建成区的边缘地段

D．在毗邻建成区的内侧地段
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