问题 单项选择题

下列说法正确的是( )。

A.税务登记的内容不包括报验登记

B.间接抵免法适用于同一经济实体即总、分机构间的税收抵免

C.直接抵免法通用于母子公司的经营方式,又适用于母、子、孙等多层公司的经营方式

D.税务规章规定的事项必须是税务机构业务范围内的涉税事项

答案

参考答案:D

解析: 税务规章规定的事项在内容上必须是税务机关业务范围内的事项,凡不属于税务机关权限范围内的事项,税务规章无权制定。税务登记的内容包括报验登记。选项B与选项C说反了。

阅读理解

Do you want to be in good health? Try to do the following things! You can become strong.

Drink eight cups of water every day. Water helps your body in many ways. If you feel……,have a cup of water.

Don’t forget to eat your breakfast. Breakfast gives you everything your body needs for the morning. So do not forget your breakfast.

Calcium(钙). Your bones(骨头) need it. Milk has more calcium. You may also drink orange juice with calcium in it.

Go for a walk every day after meals. Walking is a good exercise, and people need exercise for good health, It’s better to walk after meals.

Stretch for five minutes after sitting for one or two hours. Stretching your arms and legs is good for your body.

Use your brain(大脑) every day. For example, you can do crossword puzzles or read a new book.

Have a rest about twenty minutes when you are tired. You may do something different to have a break. For example,get up and walk. Or sit down to listen to music.

小题1:How many things does this passage mention for you to do if you want to keep healthy?

A.Five

B.Six

C.Seven

D.Eight小题2:Which meal can provide(提供) what your body needs for the morning?

A.Breakfast

B.Lunch

C.Dessert

D.Dinner小题3:It’s better to take a walk after meals, isn’t it?

A.NO, it isn’t

B.Yes, it is

C.No, it doesn’t

D.Yes, it was小题4:What does the word “stretch” mean is Chinese?

A.锻炼

B.跳跃

C.跑步

D.伸展小题5:What is the best title (标题)of this passage?

A.It’s Important to Keep Healthy

B.Ways to Keep Healthy

C.Why People Do Exercise

D.Take Care of Yourself.

问答题 简答题