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问题 单项选择题

下列不属于城镇土地使用税纳税人的有（）。

A．拥有土地使用权的外商投资企业

B．拥有土地使用权的单位和个人是纳税人

C．土地使用权未确定的以代管人为纳税人

D．拥有土地使用权的单位不在土地所在地的其代管人

答案

参考答案：C

解析：

外商投资企业、外国企业及外籍人员属于城镇土地使用税纳税人；土地使用权未确定的以实际使用人为纳税人。

多项选择题

用GB/T 2828.1检索出正常检验方案为(125，5)，则( )。

A．不合格品数超过6个则批不接收

B．抽样样本数为5

C．相同批产品方案(125，6)比(125，5)接收的概率增加

D．检验方案中抽样样本量越小越合理
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填空题

Research studies show that there are some fundamental (1) between men and women in their attitudes to (2) matters. Women are far more likely to save for their children’s (3) and to save up to buy a (4) . Men tend to save for a (5) , and for their (6) . But in fact the need for women to save for their old age is far (7) than for men. Throughout the world, women are likely to live many years (8) than men. Furthermore it is the (9) women who will most often have to look after the children and thus they need more (10) to look after not just themselves but others. Women today need to look ahead, think ahead, not wait until they’re under (11) .
A number of (12) have been set up to help them do this. Some educational institutions offer night (13) in Money (14) . They can be given (15) on different ways of saving. It is usually advised that at least (16) of a person’s savings should be in low-risk investments but for the rest, (17) advisors often advise taking some (18) risks. Initiatives such as this can give women the economic (19) and knowledge they need for a comfortable, (20) retirement.
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