问题 单项选择题

计算个人所得税时,允许税前全额扣除的公益、救济性捐赠是( )。

A.用于科研机构研究经费的捐赠
B.通过非营利性的社会团体向汶川地震灾区的捐赠
C.通过非营利性的社会团体和国家机关向革命老区的捐赠
D.通过非营利性的社会团体和国家机关向贫困地区的捐赠

答案

参考答案:B

解析: 用于科研机构研究经费的捐赠,如果是非关联的,可以从下次应纳税所得额中全额扣除,选项A中没有明确,所以不能全额扣除;选项C、D,属于限额扣除的项目。

选择题
完形填空

完成句子根据汉语意思完成下列句子,每空一词 (共20个空格;每空0.5分,满分10分)

小题1:这种药物已经进行过人体试验;现在有一点是肯定的,它有可能降低得心脏病的风险。

The drug has been _____ _____ on humans. _____ is certain now is that it has the _____ to reduce the risk of heart attacks.

小题2:人们建造动物园是为了拉近人类社会和大自然的距离。而且,动物园能为当地的旅游业做贡献,这肯定是对周围地区的经济发展有利的。

Zoos are built to shorten the distance between human society and nature. _____ _____, zoos can _____ _____ local tourism, which is surely _____ _____ the economic development of the local neighborhoods.

小题3:为了找出那起事故的真相,他一直在当年的报刊杂志中仔细搜寻,另外还查阅了所有相关的网页。

In order to find out the truth of the accident, he has been _____ _____ all the newspapers and magazines of that year, along with all the relevant web pages.

小题4:研究显示有些将过多时间用于上网的学生已经辍学,他们往往会脱离周围的人和世界。

The study shows that some students, who spend too much time on the Internet, have _____ _____ and tend to _____ _____ the people and the world around them.

小题5:在完成了一项为期三个月的工程后,她累坏了;为了放松一下,她已决定今年去法国度假。

She was _____ _____ after a three-month-long project and has _____ _____ France for her holiday this year for relaxation.