我国个人所得税纳税义务人不包括( )。
A．在中国境内无住所而取得所得的公民
B．个体工商户
C．在中国境内偶尔取得所得的外国公民
D．在中国境内举行的国际比赛中取得山国际组织颁发奖金的公民
参考答案：D
解析： 在中同境内有住所或者无住所，而在境内居住满一年的公民，从中国境内和境外取得的所得；在小国境内无住所又不居住，或无住所而在境内居住不满一年的个人，从中国境内取得的所得，均应依法缴纳个人所得税。
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| There are about fifteen hundred languages in the world. But only a few of them are very __1__.English is one of these.Many,many people use it,not only in England and the USA,but in other parts of the world.About 200,000,000 speak it as their own language.It is difficult to say how many people are learning it as a __2__language. Many millions are trying to do so. Is it easy or difficult to learn English? Different people may have different __3__.Have you ever __4__ ads of this kind in the newspapers or magazines? "Learn English in six month,or your __5__back..." "Easy and funny? Our records and tapes __6__ you master your English in a month.From the first day your __7__will be excellent.Just send..." Of course,it never __8__quite like this. The only language that seems easy to learn is the mother tongue.We should remember that we all learned our own language well when we were __9__.If we could learn English in the same way,it would not seem so difficult.__10__ what a small child does.He listens to what people say.He tries what he hears.When he is using the language,talking in it,and __11__ in it all the time,just imagine how much __12__ that gets! So it is hard to say that learning English is easy,because a good command of English __13__ upon a lot of practice.And practice needs great effort and __14__ much time.Good teachers, records,tapes,books,and dictionaries will __15__.But they cannot do the student's work for him. | |||
| ( )1．A.difficult ( )2．A.native ( )3．A.questions ( )4．A.found ( )5．A.knowledge ( )6．A.make ( )7．A.spelling ( )8．A.happened ( )9．A.students ( )10．A.Imagine ( )11．A.using ( )12．A.time ( )13．A.depends ( )14．A.uses 15．A.do | B．important B ．foreign B ．problems B ．watched B ．time B ．help B ．grammar B ．know B ．children B ．Mind B ．thinking B ．money B ．tries B ．takes B ．work | C．necessary C．useful C．ideas C．noticed C．money C．let C．English C．seemed C．babies C．Do C．trying C．language C．has C．gets C．help | D．easy D．mother D．answers D．known D．English D．allow D．pronunciation D．felt D．grown-ups D．Think of D．practicing D．practice D．takes D．costs D．master |