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问题 单项选择题

根据个人所得税相关规定，个体工商户由于特殊原因需要缩短固定资产折旧年限的，应报经审核批准的部门是( )。

A．财政部

B．国家税务局

C．省级税务机关

D．当地主管税务机关

答案

参考答案：C

解析：【解析】个体工商户由于特殊原因需要缩短固定资产折旧年限的，须报经省级税务机关审核批准。

填空题

离心泵开车时，必须将泵出口阀（）。
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单项选择题

Many students have hobbies, such as reading, painting, growing vegetables in their gardens, and looking after animals. Some hobbies are relaxing and (16) are creative. Hobbies can develop your interests and help you learn new skills.
David Smith is a student, and his hobby is writing. (17) the sumer of 2000, he spent four weeks on a summer camp. As well as the usual activities, such as sailing, climbing and mountain biking, there was a writing workshop with a professional (18) "She asked us to imagine that we were in a story. Then we wrote about our (19) at the camp. "
In senior high school David wrote a story about teenage life, and it (20) as a book in 2003. Many teenagers love his book, and as a result, David has become a (21) young writer.
David has been very lucky (22) his hobby has brought him enjoyment and success, but he is (23) interested in many other things. "I like playing volleyball, too" says David. "I spend some of my free time playing volleyball for my school team. (24) I’ll write more books in the future, but I’m not sure. "
It’s sometimes difficult (25) that we shouldn’t spend all our time on our favourite hobby. There are many other interesting things to do in life, and we should try to do something new or different.

Ⅱ. 完形填空/Cloze

A．or

B．but

C．because

D．though
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