问题 多项选择题

下列企业中,所得税由国家税务局负责征收的有( )。

A.2002年1月在工商局办理设立登记的私营企业

B.2002年1月在工商局办理变更登记的集体企业

C.2001年12月进行工商登记,2002年1月进行税务登记的新设合伙企业

D.2002年5月某中央企业与某地方企业合并新设重新进行工商登记的企业

答案

参考答案:A,C

解析: 2002年1月1日起,在各级工商行政管理部门办理设立(开业)登记的企业,其企业所得税由国家税务总局负责征收管理,A选项正确;两个以上企业合并设立新企业,合并各方原来均为地税局征收所得税的,合并后的企业仍由地税局征收;中央所属企业与地方所属企业合并新设立企业在国税局征收企业所得税。

阅读理解

阅读理解。

     Computers are very important to modern (现代的) life. Many people think that in the future computers will

be used in lots of everyday life. It is thought that we won't have to go shopping because we will be albe to get

most things which are sold in shops on the internet. There will be no more books because we will be able to

get all texts from computers. The internet will be used to play games, see films and buy food. Most telephone

calls will be made by computers.

     Some people are glad about these new ways of shopping and communicating (交流). Others do not think

that computers will replace (取代) our old ways.

     Let's look at books, for example. Some people think that one day we will not read books made of paper.

Instead, we will buy and read books using computers. We will read texts on small pocket computers. The

computers will keep many different books in them at the same time. We won't need to turn lots of pages and

paper will be saved, Computerized (计算机化的) books will be used more and more.

      Is internet shopping such a pleasure as going to the shop? Many people say it is not. It is a pleasure to go

into shops and look at things you want to buy. Also probably people won't like to read large texts on our

computers. Because paper books seem to be more frinendly. Maybe computers won't change these two habits(习惯).

1. In the first paragraph it is thought people will use computers to _____.

A. play games, see fimls and have meals

B. play games, go shopping and make telephone calls

C. see films, buy food and see the doctor

D. make telephone calls, play games and do housework

2. Which reason for using computerized books is NOT said in the passage?

A. Computerized books won't be very expensive.

B. Texts can be read on small computers.

C. We won't turn so many pages.

D. We won't use so much paper.

3. The underlined sentence in the last paragraph means _____.

A. paper books regard people as friends

B. paper books are very kind to people

C. people like to read paper books

D. people don't really like to read paper books

4. The last paragraph tells us _____.

A. internet shopping is a great pleasure

B. people will like to read texts on computers

C. whether the computers will change these two habits

D. how people will use computers in thf future

5. The best title of this passage could be _____.

A. Computers Will Replace Shops and Books

B. Computers Will Do Everything for Man

C. Computers Are the Future

D. How Computers Change Our Habits

问答题 简答题