问题 单项选择题

个人独资企业和合伙企业投资者应纳的个人所得税税款,按年计算,分月或者分季预缴,年度终了后( )汇算清缴,多退少补。

A.1个月内

B.3个月内

C.4个月内

D.5个月内

答案

参考答案:B

解析: 根据个人所得税法,投资者在每月或者每季度终了后7日内预缴,年度终了后 3个月内汇算清缴,多退少补。

阅读理解

On Sunday , April 22nd , people all over the world take time out to appreciate the earth that we all share .It’s Earth Day , a special day to learn about our planet and how to take care of it .

On Earth Day , some people listen to speeches about the environment . Others help clean up their offices or save water and electricity at home .Your parents may even decide to take a day off from driving their cars .

The idea for Earth Day came from a U.S. Senator(参议员) . He was worried about pollution and the health of plants and animals . And the idea quickly caught on (流行起来) . In 1970 , the first Earth Day was celebrated . More than 20 million people in cities all over the U.S. took part in it .Since then, Earth Day has been used to educate people about their roles in taking care of our planet .

Now , Earth Day has become a worldwide celebration. In 1990, two hundred million people from 140 countries took part in clean-ups , tree planting and other environmental events on  Earth Day .  

小题1:Earth Day is a special day to learn about our planet and          .

A.how to pay attention to the earth

B.how to learn English

C.how to go to the moon

D.how to make use of time小题2:On Earth Day , we are told to           .

A.go shopping

B.save water and electricity at home

C.listen to music

D.drive our cars小题3:The idea for Earth Day was given by a __________ from America .

A.farmer

B.teacher

C.scientist

D.senator小题4:According to the passage ,the first Earth Day was celebrated in____________ .

A. 1990, the U.S.A.              B. 1970, Beijing

C. 1970, America                D. 1990, America

小题5:Why has Earth Day become a worldwide celebration ? Because __________.

A.Earth Day is on Sundays .

B.we can sing songs on Earth Day

C.there are so many people on Earth Day

D.Earth Day can teach people how to take care of our planet

填空题