问题 单项选择题

纳税人2008年5月18日开业,2009年1月申报缴纳2008年度企业所得税10万元,则报送给主管税务机关的《企业所得税年度纳税申报表》上的“税款所属日期”应为( )。

A.2008年1月1日至2008年12月31日

B.2008年5月1日至2008年12月31日

C.2008年5月18日至2008年12月31日

D.2008年6月1日至2008年12月31日

答案

参考答案:B

解析: 年度中间开业的,税款所属日期应填报实际开始经营之日的当月1日至同年12月31日。

阅读理解

阅读理解。

     Let us say there is something you don't know how to do.

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     In one sense, these "how-to" sites represent a part of the growing world of online learning. This

tradition found one of its earliest forms in the FAQs - or Frequently Asked Questions files - that began

on Usenet, the Internet's global, discussion group. These FAQs, many of which still go round

continuously, took a specific subject - and explained it to complete novices.

     But "how-to" sites take the FAQs idea in a somewhat different direction by addressing subjects that

aren't necessarily related to discussion forums (论坛). These sites take the style of a written teaching

period and a tone of friendly advice. Possibly the biggest and best known of these sites is learn 2.com

(www.learn2.com). It offers nearly 1000 free tutorials (个别指导时间) and adds new ones frequently

for a job interview.

     At ehow.com (www.ehow.com) you can learn how to train for your first marathon, how to buy a

vacation home, or how to make a movie in eight steps.

1. The purpose of writing the passage is to ___________.

A. introduce new websites to people

B. teach how to take new courses by Internet

C. present new means to learn something you want to know

D. help you to solve any difficultly you meet with

2. "How-to" sites are set up to ___________.

A. explain FAQs to the public

B. help people to learn what they want to

C. tell their difference form discussion forums

D. complete the growing world of online-learning

3. The underlined word "novices" in the passage probably means ___________.

A. experts who know a lot

B. hosts of "how-to" sites

C. people without knowledge

D. beginners of "how-to" sites

4. It can be inferred (判断) from the passage that ___________.

A. "how-to" sites are specially designed for the disabled

B. people can teach themselves at home by visiting "how-to" sites

C. it is pleasant to listen to the advice on "how-to" sites

D. you can just click your mouse at home to question anything

5. According to the text, if you want to buy a tent for camping you may visit ___________.

A. www.ehow.com http://www. /

B. www. learn2.com

C. the discussion forums

D. the FAQs

单项选择题