问题 阅读理解

阅读理解。

     Last year my sixth-grader daughter, Elizabeth, was forced to put up with science. Her education week after

week, contained mindless memorization of big words like "batholith" and "saprophyte" She learned by heart the

achievements of famous scientists who did things like "improved nuclear fu-sion (核聚变)"-never mind that

she hasn't the least idea of what nuclear fusion means. Eliza-beth did very well (she's good at memorizing things ). And now she hates science. My eighth-grad-er son,Ben,also suffered from science education. Week after

week he had to perform lab experiments with answers already known.Ben figured out how to guess the right

answers, so he got good grades. Now he hates science, too.

     Science can provide an exciting way to develop children's curiosity. Science education should teach ways

to ask questions and week answers. But my children got the mistaken idea in school than science is difficult

dull and has no relation to their everyday interests.

     As a physicist, I am saddened and angered to see "the great science turnoff" I know that science is

important in our lives.Yet studies prove that our schools are turning out millions of graduates who know

almost nothing about and have almost no interest in science. What's gone wrong? Who is to blame?

1. We learn from paragraph 1 that _____.

A. the writer was proud of Elizabeth and Ben

B. both Elizabeth and Ben could become scientists

C. Elizabeth had to learn much about great scientists

D. Ben was good at trying new ideas in lab experiments

2. The writer thinks that in science education we should first _____.

A. get students interested in the subject

B. answer students' questions in delightful ways.

C. smooth out difficulties in lab experiments

D. explain the special terms clearly

3. By writing the text,the author questions _____.

A. the difficulty level of the science texts

B. the way science is taught in school

C. the achievements of famous scientists

D. students' poor records in science classes

答案

1-3: CAB

问答题 简答题

计算问答题:某外国籍公民汤姆在中国境内无住所,2012年7月受境外公司委派至境内乙公司任职,此后一直在中国境内居住。2014年取得的收入情况如下:(1)每月取得由中国境内乙公司支付的工资18000元,另每月从公司实报实销住房补贴3500元、以现金形式取得伙食补贴1000元。

(2)8月在境外取得由境外公司支付的特许权使用费80000元。

(3)9月将租入的一套住房转租,当月向出租方支付月租金4500元,转租收取月租金6500元,当月实际支付房屋租赁过程中的各种税费500元,并取得有效凭证。

(4)10月以160万元的价格,转让一套两年前无偿受赠获得的房产。该套房产原赠与人购置成本为80万元,受赠时市场价格为95万元,受赠及转让房产过程中已缴纳的税费为10万元。

(5)11月,在某商场取得按消费积分反馈的价值1300元的礼品,同时参加该商城举行的抽奖活动,抽中价值5000元的奖品。

(6)12月,为境内某企业提供咨询服务取得劳务报酬40000元,通过境内非营利性社会团体将其中9000元捐赠给贫困地区。

要求:根据上述资料,按照下列序号计算回答问题,每问需计算出合计数。

(1)汤姆每月取得的住房补贴和伙食补贴在计缴个人所得税时应如何处理?请简要说明理由。

(2)汤姆8月从境外取得的特许权使用费是否应在国内缴纳个人所得税?请简要说明理由。

(3)计算汤姆9月转租住房取得的租金收入应缴纳的个人所得税。

(4)计算汤姆10月转让受赠房产时计缴个人所得税的应纳税所得额。请简要说明理由。

(5)计算汤姆11月取得商场反馈礼品和抽奖所获奖品应缴纳的个人所得税。

(6)计算汤姆12月取得劳务报酬收入应缴纳的个人所得税。

填空题