问题 单项选择题

下列情形中,不属于应取消公益性群众团体的公益性捐赠税前扣除资格的是( )。

A.存在逃避缴纳税款行为或为他人逃避缴纳税款提供便利的
B.受到行政处罚的
C.前3年接受捐赠的总收入中用于公益事业的支出比例低于80%的
D.在申请公益性捐赠税前扣除资格时有弄虚作假行为的

答案

参考答案:C

解析:对存在以下情形之一的公益性群众团体,应取消其公益性捐赠税前扣除资格:①前3年接受捐赠的总收入中用于公益事业的支出比例低于70%的;②在申请公益性捐赠税前扣除资格时有弄虚作假行为的;③存在逃避缴纳税款行为或为他人逃避缴纳税款提供便利的;④存在违反该组织章程的活动,或者接受的捐赠款项用于组织章程规定用途之外的支出等情况的;⑤受到行政处罚的。

阅读理解

On April 20th,2013, a big earthquake hit Ya’an, Sichuan. Nearly 200 people died. Many people were hurt. Why do earthquakes happen?

The surface(表面) of the earth has many pieces. These pieces are always moving. When two pieces move past each other, there is an earthquake.

Scientists are working hard to find out more about earthquakes. They try to predict(预测) them, but it’s very hard.

Do you know how to get ready for an earthquake? Do you know what to do during an earthquake? Here are some things you should know.

What to do before an earthquake

Make sure you have two bottles of water, a packet of biscuits, a clean towel , a few band-aids(创可贴), a radio and a flashlight(电筒)at home.

What to do during an earthquake

If you are inside:

★Stay where you are. Quickly move under a strong desk, or along a wall. This will protect you from falling things.

★Don’t stand near windows.

★Turn off the lights.

★Don’t get into a lift during an earthquake. If you are in a lift, get out quickly.

If you are outside:

★Don’t stand near buildings. Things may fall on you.

★Lie on the ground until the shaking stops.

小题1:An earthquake hit Ya’an     .

A.on April 12th, 2013

B.on April 20th, 2013

C.on May 14th, 2013

D.on May 12th, 2013小题2:You need      at home before an earthquake.

A.some water and biscuits

B.a clean towel and a few band-aids

C.a radio and a flashlight

D. A, B and C小题3:You must protect yourself in an earthquake by     .

A.lying on the ground

B.turning on the lights

C.standing near the windows

D.getting into a lift

单项选择题