外资企业所得税税率实行30%的比例税率，另按应纳税所得额征收3%

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问题单项选择题

外资企业所得税税率实行30%的比例税率，另按应纳税所得额征收3%的( )。

A．教育费附加

B．城市维护建设税

C．社会保险基金

D．地方所得税

答案

参考答案：D

解析：[考核要点] 本题考核的是外资企业所得税。[解题思路] 外资企业所得税税率实行30%的比例税率，另按应纳税所得额征收3%的地方所得税。

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一种树的成活率是98%，植树4800棵成活了______棵，要种活2450棵树需要种树______棵．

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请认真阅读下列短文，并根据所读内容在文章后表格中填入最恰当的单词。注意：每空一词。
Job stress hits students
As the job-hunting season kicks off, many graduates are suffering from anxiety. Job interview results are becoming the most common conversation topic in dormitories. Worried about not getting satisfactory offers, some students have sleep problems, or lose their appetite. Some might even display symptoms of depression.
According to a survey across several universities in Wuhan conducted by Wuhan Yangtze Business University, over 72 percent of student participants were worried about finding a job. Students in the first one or two years were also uneasy about their job prospects, which contributed to spreading anxiety further.
Lang Lei, 22, a business major from Renmin University in Beijing, admitted having mood swings when job hunting. The student hoped to get positions with large state-owned enterprises in his hometown of Yantai, Shandong. But when it turned out that things wouldn’t be so easy, Lang became concerned. After some struggling moments, he has now changed to more realistic goals.
Others feel tortured（受折磨）while waiting for interview results. Mo Tong, a senior software engineering major at South China Normal University, would fall into a nervous state every time after he attended a job interview.
“For a day or two I couldn’t help but keep thinking about how I performed in front of the interviewers, how well I dealt with their questions, and whether they would consider giving me a chance in the end,” Mo was unable to focus on other things as his anxiety grew.
Media reports about rising unemployment rates and a difficult job market have touched students’ nerves.
‘‘I’ m alarmed by articles saying how bachelor’s degree holders are losing ground,” said Wang Hongjuan, a sophomore English major from Putian University in Fujian province. “It suggests to me that good jobs are only available to graduate or doctoral students.”
As Wang has no plans to further her education, she has to commit herself to all sorts of extracurricular activities to improve her prospects. This throws her into a packed schedule.
Wen Fang, a well-known education psychology expert and consultant in Beijing, advises students not to be misled by depressing surveys and reports about the job market. “Unemployment rates are not linked to an individual’s chances of getting a job,” he said. “An individual’s chances are actually mainly determined by his or her capability.”
According to Wen, a moderate degree of anxiety is normal--- it can even be helpful. But if it constantly affects a student’s normal life, one should pay more attention. “Focus on adapting yourself to the needs of society, and never ever overestimate your goals,” Wen added.

Title: Job stress hits students
Present小题1: on campus		As the job-hunting season comes, most students become小题2: . ●Students小题3: mainly about job interview results in dormitories. ●Some students are worried about not getting satisfactory jobs and feel小题4: . ●Students in the first one or two years are also uneasy about their job prospects.
Examples	Lang Lei	●He小题5: in business and finds it hard to get a satisfying job in his hometown. ●He has now changed to more realistic goals.
	Mo Tong	●After an interview, he always thinks about how he performed in front of the interviewers and whether he could get a chance小题6: . ●With his anxiety小题7: , Mo becomes less focused on other things.
	Wang Hongjuan	●She is alarmed by media reports saying bachelor’s degree holders have no 小题8: when hunting for jobs. ●She is busy with extracurricular activities to improve her prospects.
Experts’ opinion		●One’s capability小题9: his or her chances of getting a job. ●Students should not be misled by gloomy surveys and reports about the job market. ●Try to小题10: yourself to the needs of society, and never ever overestimate your goals.

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