问题 单项选择题

甲国居民有来源于乙国所得500万元,甲、乙两国的所得税税率分别为 40%、30%,两国均行使地域管辖权和居民管辖权。在扣除法下,甲国应对该笔所得征收所得税为( )万元。

A.120
B.140
C.160
D.180

答案

参考答案:B

解析: 500×30%=150(万元)。
在扣除法下,甲国应对该笔所得征收所得税为:(500-150)×40%=140(万元)。

阅读理解

Raising Confident Kids

Self-esteem(自尊) is a collection of beliefs or feelings we have about ourselves. Having a healthy self-esteem can protect us through difficult times and help us remain focused on what is important to us. Research shows that children with high self-esteem grow up to be more confident adults. Self-esteem building should start from young.   小题1: 

Praise actions

Young children need feedback. It’s how they measure their actions and it plays a role in learning from experience. Provide specific praise about actual actions performed and efforts made in the process.   小题2: .

Identify strengths

Preschoolers are always watching each other. On the bright side, they learn new things from each other. On the other side, they can become self-critical when they see a peer accomplishing something they still struggle to do. 小题3:  Tell your children to focus on their strengths when they start to draw comparisons.

Foster(培养) a sense of belonging

Young children may not understand how peer pressure (同龄人的压力) works, but they feel it when they’re being excluded(排除). Show your children that they are important by listening to and responding to their needs and ideas. As much as possible, save grown-up conversations for later so that you can have family conversations.   小题4: 

 小题5: 

As much as they need us, they also need to work on taking small steps towards independence. When they know they can do things, they feel more confident. Teach problem-solving skills. Step aside and let them work on challenges before jumping in to help. Help by asking, “ How can we do this in a different way? Let’s come up with some ideas together.” Getting kids involved in problem-solving teaches them how to deal with challenges in the future.

Building and maintaining healthy self-esteem can be a lifelong process, but the sooner you start, the more confident your children will become.

A.Encourage Independence

B.Spend quality time with children

C.Try to address their concerns as they arise, no matter how minor.

D.If praise is only attached to success, kids will focus on “ winning”.E. Be sure to point out your children’s strengths regularly and be specific.

F. Below are some tips to help you promote your children’s self-esteem.

G. Each parent has the responsibility to help children to become confident.

填空题