问题 不定项选择

个人所得税纳税义务人,应当按照规定到主管税务机关办理纳税申报的情形有()。

A、年所得12万元以上

B、从中国境内两处或者两处以上取得工资、薪金所得

C、从中国境外取得所得

D、取得应纳税所得,没有扣缴义务人

答案

参考答案:A, B, C, D

解析:

纳税义务人有以下情形之一的,应当按照规定到主管税务机关办理纳税申报:

(1)年所得12万元以上的;

(2)从中国境内两处或者两处以上取得工资、薪金所得的;

(3)从中国境外取得所得的;

(4)取得应纳税所得,没有扣缴义务人的;

(5)国务院规定的其他情形。

阅读理解

阅读理解。

     Antifreeze is a liquid (液体) that is added to water to keep it from freezing. When water freezes and

turns to ice, it expands (膨胀). The force of water expanding is so great that it will break the hardest

metal. Water is used in car engines (发动机) to keep them cool while they run, and if this water is allowed

to freeze in winter it can break the iron block of the engine. That is why antifreeze is necessary.

     Water freezes at 0℃;the usual kind of antifreeze will not freeze until the temperature is -40℃. A

mixture (混合物) of five parts of water and four parts of antifreeze will prevent freezing at -18℃; four

parts of water and five parts of antifreeze reduce this to -22℃.

     Alcohol is a kind of good antifreeze, but when the air is running it becomes hot and the alcohol boils

away, so it must be changed very often. Most people use antifreeze that does not boil away when the

engine is running. There are several chemicals that do this. One of the most popular is called ethylene

glycol.

1. People use _____ to keep car engines cool.

A. antifreeze

B. water

C. alcohol

D. ethylene glycol

2. The usual kind of antifreeze freezes at _____.

A. 0℃

B. -18℃

C. -22℃

D. -40℃

3. We use antifreeze in order to _____.

A. keep alcohol in water

B. stop ice from becoming water

C. make the freezing point of water lower

D. raise the freezing point of water

4. Besides alcohol, _____ is another kind of popular antifreeze.

A. water

B. ethylene glycol

C. any chemical

D. any mixture

5. The text is written to _____.

A. tell us what antifreeze is

B. make people buy antifreeze

C. tell us that cars need antifreeze

D. show us how to protect car engines

单项选择题