问题 单项选择题

2003年4月,公民张某向其投资的企业(非个人独资企业、合伙企业)借款,年度终了后,张某既不归还借款,也没有将借款用于本企业生产经营。对于该借款的税务处理正确的是( )。

A.不用缴纳个人所得税

B.按照“工资、薪金所得”项目缴纳个人所得税

C.按照“个体工商户所得”项目缴纳个人所得税

D.按照“股息、利息、红利”项目缴纳个人所得税

答案

参考答案:D

阅读理解

阅读理解

     Different weather makes people feel different. It influences health, intelligence and feelings.

     In August, it is very hot and wet in the southern part of the United States. People there have heart trouble and other

kinds of health problems during this month. In the northeast and the middle west, it is very hot at some times and very

cold at other times. People in these states have more heart trouble after the weather changes in February or March.

     The weather can also influence intelligence. For example, in a 1983 report by scientists that IQ of a group of students

was very high when a very strong wind came, but after the strong wind, their IQ was 10% below. The wind can help

people have more intelligence. Very hot weather, on the other hand, can make it lower. Students in many schools of the

United States often get worse on exams in the hot months of the year (July and August).

     Weather also has a strong influence on people's feelings. Winter may be a bad time for thin people.  They usually

feel cold during these months. They might feel unhappy during cold weather. But fat people may have a hard time in

hot summer. At about 180C, people become stronger.

     Low air pressure may make people forgetful. People leave more bags on buses and in shops in low pressure days.

There is "good weather" for work and health. People feel best at a temperature of about 180C.

     Are you feeling sad, tired, forgetful or unhappy today? It may be the weather's problem.

1. _______________ can have a bad effect on health.

2. People may have more intelligence when _______________ comes.

3. Low air pressure may make people _______________.

4. In"good weather" of 180C,  people are _______________.

5. The writer wants to tell us that _______________.

单项选择题