问题 单项选择题

瑞士人达达受雇于北京某中外合资经营企业,于1994年至1999年在北京住所居住。在此期间,达达的下列哪项收入无须向我国税务机关纳税

A.企业向其支付的月薪3万元人民币

B.美国某出版社向其支付的稿酬2000美元

C.从英国取得的房租收入800英镑

D.从我国某省政府取得文化类奖金 20000元人民币

答案

参考答案:D

解析:根据《个人所得税法》第1条的规定:“在中国境.内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。” 该法第2条规定:下列各项个人所得,应纳个人所得税:工资、薪金所得;劳务报酬所得;稿酬所得;财产租赁所得等。达达应就境内外收入缴税,因此选项A、B、C均需要纳税,而D项属于免税的范畴,参见《个人所得税法》第4条。

阅读理解

阅读理解。

     "What would you do if you were the mayor (市长) of your city?" We asked some students from

different cities in Anhui. Here's what they said:

      Deng Chuan, 15, from Hefei

      With the development of modern industry, more and more waste water is being poured into the

Fei River, It has caused serious pollution. The river is becoming so dirty that few living things can live

in it. So, if I were the mayor, I would order all the factories that pour the waste water into the river to

close down. As we all know, water is very important to our lives. So it is very important to protect water.

      Zhang Yan, 14, from Wuhu

      Our city is more and more beautiful. But sometimes it's not convenient for the blind. There are not

enough pavements (人行道) in our city. Some of the old ones are broken. They may not be safe to walk

on! If I were the mayor of our city, I would build more pavements for the blind.

      Wang Lili, 16, from Chaohu

      There are more and more old people in our city. And there are not enough places for them to relax

and enjoy themselves. So, if I were the mayor, I would build an activity center in each residential (住宅)

area for the old. So old people can play cards or chess. This will make old people not feel lonely and spend

remaining years comfortably.

1. What does Deng Chuan care for? [ ]

A. Water pollution.

B. Air pollution.

C. Pavements for the blind.

D. Activity centers for the old.

2. Who's the youngest of the three students?[ ]

A. Deng Chuan.

B. Zhang Yan.

C. Wang Lili.

D. We don't know.

3. What can old people do in activity center? [ ]

A. Play football.

B. See movies.

C. Play chess.

D. Go shopping.

4. Which of the following is NOT TRUE? [ ]

A. It's very important for Heifei to protect water.

B. There aren't enough places for the old to relax and enjoy themselves in Chaohu.

C. There are enough pavements for the blind in Wuhu.

D. Some of the old pavements in Wuhu are broken.

5. We can probably see this passage in            . [ ]

A. a notice

B. a novel

C. an advertisement

D. a newspaper

单项选择题 A1/A2型题