问题 单项选择题

甲国居民A有来源于乙国所得120万元,来源于两国所得80万元,甲、乙、丙三国的所得税税率分别为40%、30%、50%。

若乙对外国居民来自己国的所得实行20%的优惠税率,甲国采用分国抵免法消除国际重复征税,并与乙国签订了税收饶让协定,则甲国对来源于乙国的所得应征所得税税额为( )。

A.36万元

B.24万元

C.12万元

D.0

答案

参考答案:C

填空题
阅读理解

As a foreigner , I often hear the Chinese calling me laowai ” . If I could not speak Chinese or if I had no understanding of Asian customs , I might be angry when I am called a “ laowai ” . But having lived in the Philippines and China’s Taiwan Province teaching English for several years , I have come to China with a different view from most other foreign teachers here . In such situations , I just answer back in standard Chinese : “ Ni zenmo zhidao wo shi waiguoren ?( How do you know I’m a foreigner ? )” When I hear people shout out “ hello ” in a more impolite way and then laugh , I reply in Chinese with “ Ni de yingyu bi wo de hao .(Your English is better than mine .)”

Speaking Chinese is a way of living an easier life in China . As an English teacher at Hubei University in Wuhan , I was once invited by a student to spend the weekend with his family . Because I can speak Chinese quite freely , I was able to talk with my student’s entire family . From my personal experience , I knew that the Chinese have a “ gift ”for making foreigners in China feel right at home . That fun-filled weekend I spent with my student’s family in Caidian , a small suburb of Wuhan , just showed that my idea was right .

It was an experience I will never forget .

Americans have a saying : If you can’t beat them , then join them .The secret to feeling at home with the Chinese people isn’t to try to make them change over to Western ways . The secret is to become one of them . Just go with the flow , or don’t take things too seriously . In this way you will surely feel at home in China .

If you no longer emphasize (强调) our differences from the Chinese , you will be more willing to concentrate on what “ big noses ” and “ small noses ” have in common .

68. The reply “Ni de yingyu bi wo de hao ” shows _______ .

A. the author likes to talk with the Chinese    

B. the author isn’t angry

C. the author really think so        

D. the author likes to speak Chinese

69. Which of the following is NOT true ?

A. The author has known Chinese customs fairly well .

B. The author can speak Chinese very well .

C. The author doesn’t mind being called a “ laowai ” .

D. The author is difficult to get along with .

70. Shouting out “ hello ” to a strange foreigner is usually considered ______ by foreigners .

A. friendly                      B. curious       

C. rude                         D. brave

71. The phrase “ go with the flow ” here means _______ .

A. feel at home                     

B. when in Rome , do as the Romans do

C. flow with the river                

D. take things easy