问题 单项选择题

下列关于税务登记的说法不正确的是()。

A.税务机关对纳税人登记地点发生争议的,由其共同的上级税务机关指定管辖

B.扣缴义务人办理扣缴税款登记的范围和办法由省级以上的税务机关规定

C.纳税人遗失税务登记证的,应当在税务机关规定的期限内,在报纸、广播或电视上公开声明作废;同时向主管税务机关提交书面报告和申请,经审核后予以补发

D.个体工商户和从事生产、经营的事业单位自领取营业执照后,应向税务机关申报办理开业税务登记

答案

参考答案:B

解析:扣缴义务人办理扣缴税款登记的范围和办法由国务院规定。

阅读理解

High-tech machines have made life easier for millions around the world.However, some people still prefer low-tech ways of doing things.Here’s an example of why this is happening.You can microwave a frozen hamburger in 60 seconds.However, it won’t taste as good as one you cook on the stove.And if you’re in that much of a hurry, you probably won’t take time to toast the bun.High-tech cooking saves time, but it doesn’t make for better-tasting meals.

Most people get their news from high-tech sources like television or the Internet.This has many advantages.For example, electronic news is more up to date than newspapers or magazines.It’s also more exciting to see live and videotaped news events than photographs.However, newspapers and magazines have some important advantages.They give more background and details.They also let you read the parts that are important to you and skip the rest.

Other high-tech timesavers have similar disadvantages.For example, most people use the phone or e-mail to stay in touch with friends and family members who live in other places.But when you use the Internet or the phone, you won’t always think carefully about what you are saying, and sometimes you forget the important things you want to communicate.Similarly, when you word-process a homework assignment instead of handwriting it, you can check your spelling electronically and put in fancy headings.However, some students are so busy with the computer that they don’t pay enough attention to the actual words they are writing.

小题1:Which of the following statements is TRUE according to the passage ?

A.The writer likes high-tech cooking

B.Low-tech cooking produces better-tasting meals.

C.High-tech news programs always keeps you reading what is important to you.

D.Handwritten homework is better than word-processed homework.小题2:How does the writer feel about high-tech tools?

A.Better late than never.

B.Easy come, easy go.

C.Every coin has two sides.

D.Learn to walk before you run.小题3:What is the main subject discussed in the text?

A.High-tech vs low-tech.

B.Advantages vs disadvantages.

C.Newspapers and magazines vs television and the Internet.

D.Word-processing vs handwriting.小题4:How is the text organized?

A.Main idea-Argument-Explanation

B.Opinion-Discussion-Description

C.Topic-Comparison-Supporting examples.

D.Introduction-Supporting examples-Discussion.

选择题