问题 单项选择题

我国《个人所得税法》中规定,个人利息、股息、红利所得应缴纳个人所得税,但国债和( )的利息,可免缴个人所得税。

A.企业债券

B.公司债券

C.国家发行的金融债券

D.国家建设债券

答案

参考答案:C

解析: 为了鼓励人们投资政府债券,大多数国家规定,对于购买政府债券所获得的收益,可以享受免税待遇。我国的《个人所得税法》规定,个人的利息、股息、红利所得,应纳个人所得税,但国债和国家发行的金融债券的利息收入,可免缴个人所得税。

阅读理解

Started in 1636, Harvard University is the oldest of all the colleges and universities in the United States. Yale, Princeton, Columbia and Dartmouth were opened soon after Harvard.

In the early years, these schools were nearly the same. Only young men went to college. All the students studied the same subjects, and everyone learned Latin and Greek. Little was known about science. And few people knew that one kind of school could teach everything that was known about the world. When the students graduated, most of them became ministers or teachers.

In 1782, Harvard started a medical school for young men who wanted to become doctors. Later, lawyers could study in Harvard's law school. In 1825, besides Latin and Greek, Harvard began to teach modern languages, such as French and German. Soon it began to teach American history.

As knowledge increased, Harvard and other colleges began to teach many new subjects. Students were allowed to choose the subjects that interested them. Today, there are many different kinds of colleges and universities. Most of them are made up of smaller schools that deal with special fields of learning. There's so much to learn that one kind of school can't offer all.

小题1:In the early years, people learned_______ in colleges.

A.science

B.medicine

C.law

D.Latin and Greek小题2:Most of college graduates became_______ in the early years.

A.lawyers

B.doctors

C.ministers or teachers

D.businessmen小题3:Which of the following is TRUE according to passage?

A.In the early years, everyone can go to colleges.

B.In 1782, Harvard began to teach German.

C.More and more courses were taught in college with the improvement of knowledge.

D.In the early years, different colleges majored in different fields.小题4:Nowadays college students_______.

A.can learn everything they are interested in

B.learn the same subjects

C.must learn Latin and Greek

D.go to different smaller schools

选择题