问题 单项选择题

我国现行税法规定,个人的劳务报酬所得用于资助给高等学校研究新产品的研究开发经费,经主管税务机关确定,可以( )。

A.全额在本次的劳务报酬所得中抵扣
B.全额在下次的劳务报酬所得中抵扣
C.可以在本次的劳务报酬所得中抵扣30%
D.可以在下次的劳务报酬所得中抵扣30%

答案

参考答案:B

解析: 我国现行税法规定,个人的所得(不含偶然所得等)用于资助非关联的科研机构和高等学校研究开发新产品、新技术、新工艺所发生的研究开发经费,经主管税务机关确定,可以全额在下月(工资、薪金所得)或下次(按次计征的所得)或当年(按年计征的所得)计征个人所得税时,从应纳税所得额中扣除,不足抵扣的,不得结转抵扣。

完形填空

I finished my last work of the week and could hardly wait to get home, take off my nursing shoes, and relax.
As I approached(走近) my   36 , I saw one of my   37  standing by the bus stop. I thought it would only take a couple of extra minutes to give her a ride home, and besides, it was   38  cold to be standing outside on the coldest   39  in January. I didn’t know where she lived, but I was   40  I would be able to find my way back.
We   41  about our work as I drove and before we knew it, we arrived at   42  house. I started driving back.   43  looked familiar, but at first that didn’t bother me. But soon I   44  something wrong. I   45  nothing. But I told myself to stay   46 .
I was beyond neighborhoods, streets and   47  streetlights. I no longer knew where I was now. How could I be so stupid! I looked down at my   48 . It was now 2:30 a.m. My gas was slowly running out. I   49  the car and turned off the engine. In total defeat, I put my head down on the wheel,   50 . Then I raised my head and   51  a shadow down the road in front of me. I turned my headlights on. A car! I drove a little   52 , got out of my car and knocked on the window of that car. An elderly man   53  rolled his window down.
I said that I didn’t know how to get back into town. In silence, he started driving. I ran back to my car and drove   54  him. Finally I recognized a(n)   55  street. As I turned to head home, the car disappeared. Then I pulled into my driveway (车道) when the warning light for my gas tank (汽油箱) turned on.
Though so many years have passed, I still thank the old man from my deepest heart.
小题1:
A.carB.bikeC.busD.train
小题2:
A.classmatesB.patients C.workmatesD.students
小题3:
A.notB.exactlyC.tooD.hardly
小题4:
A.morningB.nightC.noonD.afternoon
小题5:
A.happyB.afraidC.sorryD.sure
小题6:
A.caredB.worriedC.exploredD.talked
小题7:
A.myB.herC.yourD.his
小题8:
A.NothingB.EverythingC.SomethingD.Anything
小题9:
A.existedB.escapedC.realizedD.imagined
小题10:
A.mistookB.cameC.missedD.recognized
小题11:
A.calmB.quietC.braveD.silent
小题12:
A.accuratelyB.brieflyC.evenD.illegally
小题13:
A.engineB.wheelC.seatD.watch
小题14:
A.desertedB.droveC.stoppedD.washed
小题15:
A.excitedB.helplessC.delightedD.satisfied
小题16:
A.beggedB.sawC.impressedD.adopted
小题17:
A.nervouslyB.fasterC.backD.closer
小题18:
A.slowlyB.unlikelyC.equallyD.carefully
小题19:
A.underB.beforeC.aboveD.behind
小题20:
A.cautiousB.particularC.ordinaryD.familiar
单项选择题