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问题 单项选择题

采取税务强制执行措施前，必须报经（）批准。

A.县级以上人民政府

B.省级以上财政部门

C.县级以上人民法院院长

D.县级以上税务局（分局）局长

答案

参考答案：D

解析：本题考核税收强制执行措施。根据规定，经县级以上税务局（分局）局长批准，税务机关可以采取强制执行措施。

单项选择题

下列不属于免纳个人所得税的个人收入项目是( )。

A．稿酬所得

B．保险赔款

C．国债利息

D．按照国家统一规定发给的补贴
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写作题

写作。

基础写作

阅读下面短文，然后按要求写一篇150词左右的英语短文。

     My husband received a letter a month ago a young woman who had been his student when she was in middle school. She was writing because she wanted to thank for having a great influence in her life.

In the letter she wrote, “You were the teacher who helped me discover my talent for math. Before you came to teach us, I had been terribly poor at math, and had never thought that I would be interested in it. To my surprise, you magically showed me the beauty of math. I guess that was the turning point of my attitude towards it. Gradually my interest in it began to grow. Thanks to your encouragement, I made continuous progress in math, and finally made up my mind to study it in the university. Today I am working as an accountant at Valley Medical Center in California. You played an important part. Thank you!”

What a wonderful gift to a retired teacher! My husband has received many letters from students over the years. This one was special, for it arrived at this time in his life when he is in very poor health.

[写作内容]

1.以约30个词概括上文的主要内容。

2.以约120个词就老师影响学生的话题谈谈你的想法，内容包括：

（1）上文使你想起哪位对你帮助最大的老师；

（2）举例说明该老师对你学习或成长的影响；

（3）你怎样看待老师对学生的影响。

[写作要求]

1.作文中可以使用亲身经历或虚构的故事，也可以参照阅读材料的内容，但不得直接引用原文中的句子。

2.作文中不能出现真实姓名和学校名称。

[评分标准]

概括准确，语言规范，内容合适，语篇连贯。

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