问题 单项选择题

关于税务登记的下列哪一表述是正确的( )

A.事业单位均无须办理税务登记
B.企业在外地设立的分支机构应当办理税务登记
C.个体工商户应当在办理营业执照之前办理税务登记
D.税务机关应当在收到税务登记申报之后15日内核发税务登记证件

答案

参考答案:B

解析: 《税收征收管理法》第15条第1款规定:“企业,企业在外地设立的分支机构和从事生产、经营的场所,个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起30日内,持有关证件向税务机关申报办理税务登记。税务机关应当自收到申报之日起30日内审核并发给税务登记证件。”故本题答案为B。

单项选择题 A1/A2型题
阅读理解

阅读理解。

      To what degree can a computer achieve intelligence (智力)? The answer to this question may lie in a

newly-developed US computer program called Smarter Child and the Internet. 

       If you ran into Smarter Child online, you would be surprised at this kid's huge memory. It can recite

many facts. For example, Smarter Child knows every baseball player in every team this season. 

       He knows every word in the dictionary and the weather in every major city areas across the US.

However, if you ask Smarter Child other questions, you get stranger answers. A question about Smarter

Child's age returns. "One year, 11 days, 16 hours, 7 minutes, and 47 seconds!" Asking where he lives gets,

"In a clean room in a high-tech building in California."

       Smarter Child uses the vast information on the World Wide Web as his memory bank. To answer

questions about spelling, for instance, Smarter Child goes to American Heritage Dictionary online. For the

weather, he visits www.intellicast.com. 

       Some scientists believe that by joining the many systems of the Internet, an artificial being with the

combined knowledge of, say, Albert Einstein, Richard Nixon and Britney Spears could be born. However

if Smarter Child wants to think and learn on his own like the boy-computer David in the movie A.I.,

Artificial Intelligence, he must overcome two problems. 

       The first is that computers find it difficult to read web pages because the files are labeled in different

ways. That's why programmers need to tell Smarter Child where to look for the weather. It would be a

much more difficult task to let him find it himself.

       Another problem is that while Smarter Child can process (处理) information more exactly and faster

than any human, he lacks common sense-a basic grounding of knowledge that is obvious to any young

child.

1. From the text we can infer that www.inte3llicast.com is a website _____. [ ]

A. which is specially designed to help Smarter Child

B. where we people can find Smarter Child

C. where weather forecasts are made

D. which is about artificial intelligence

2. It is probably most difficult for Smarter Child to _____.[ ]

A. tell us how to spell a difficult word

B. tell us how the American government is run

C. provide us with a famous poem by Shakespeare

D. learn how to tell right behaviors from wrong ones.

3. Which of the following is TRUE according to the text? [ ]

A. Smart Child has his own memory bank big enough for all kinds of information.

B. A.I. Artificial Intelligence is probably the name of a film about a boy-computer.

C. Smart Child can recognize different files and find information needed on his own.

D. We have similar product now which has the knowledge of Einstein, Nixon and Spears.

4. Which of the following is the bet title for the passage? [ ]

A. A New Web Child

B. Smarter Child

C. The Future of Internet

D. Intelligence Development