问题 单项选择题

下列关于我国税收协定中所常采用的《联合国范本》的表述,正确的是:( )

A.《范本》规定连续存在6个月以上才视为有常设机构,而国内法规定的期限要更长

B.《范本》规定在建工程,范本规定连续存在6个月以上才视为有常设机构,而比国内税法的“在建工程无期限长短,均视为常设机构”的规定要更优惠

C.《范本》规定,“独立个人劳务所得”,在不超过183天的情况下,由来源地国征收所得税

D.《范本》规定,“非独立个人劳务所得”,在不超过183天的情况下,由居住地国征收所得税

答案

参考答案:B

解析: “常设机构”是指企业进行全部或部分营业的固定营业场所。建筑工地,建筑、装配或安装工程,或者与其有关的监督管理活动,《范本》往往规定仅以该工地、工程或活动在任何二十四个月内连续十二个月以上的为限。对此要注意常设规定的期限时间越常,面临的被双重征税的可能就越小,考生容易对此产生误解,而不选B项。同时对于“独立劳务所得”和“非独立劳务所得”在“183天规则”下由那国征税需要牢记,这也会在多数时候因为混淆而误选。

单项选择题
阅读理解

阅读理解。

     Lisa was running late. Lisa, 25, had a lot to do at work, plus visitors on the way: her parents were

coming in for Thanksgiving from her hometown. But as she hurried down the subway stairs, she started

to feel uncomfortably warm. By the time she got to the platform, Lisa felt weak and tired-maybe it hadn't

been a good idea to give blood the night before, she thought. She rested herself against a post close to the

tracks.

     Several yards away, Frank, 43, and his girlfriend, Jennifer, found a spot close to where the front of the

train would stop. They were deep in discussion about a house they were thinking of buying.

     But when he heard the scream, followed by someone yelling, "Oh, my God, she fell in!" Frank didn't

hesitate. He jumped down to the tracks and ran some 40 feet toward the body lying on the rails. "No! Not

you!" his girlfriend screamed after him.

     She was right to be alarmed. By the time Frank reached Lisa, he could feel the tracks shaking and see

the light coming. The train was about 20 seconds from the station.

     It was hard to lift her. She was just out. But he managed to raise her the four feet to the platform so that

bystanders could hold her by the arms and drag her away from the edge. That was where Lisa briefly regained

consciousness (知觉), felt herself being pulled along the ground, and saw someone else holding her purse.

     Lisa thought she'd been robbed. A woman held her hand and a man gave his shirt to help stop the blood

pouring from her head. And she tried to talk but she couldn't, and that was when she realized how much pain

she was in.

     Police and fire officials soon arrived, and Frank told the story to an officer. Jennifer said her boyfriend was

calm on their 40-minute train ride downtown-just as he had been seconds after the rescue, which made her

think about her reaction at the time. "I saw the train coming and I was thinking he was going to die," she

explained.

1. What was the most probable cause for Lisa's weakness? [ ]

A. She had run a long way.

B. She felt hot in the subway.

C. She had done a lot of work.

D. She had given blood the night before.

2. Why did Jennifer try to stop her boyfriend? [ ]

A. Because they would miss their train.

B. Because he didn't see the train coming.

C. Because she was sure Lisa was hard to lift.

D. Because she was afraid the train would kill him.

3. When did Lisa become conscious again? [ ]

A. When the train was leaving.

B. After she was back on the platform.

C. After the police and fire officials came.

D. When a man was cleaning the blood from her head.

4. The passage is intended to _____. [ ]

A. warn us of the danger in the subway

B. show us how to save people in the subway

C. tell us about a subway rescue

D. report a traffic accident