问题 单项选择题

在计算个人所得税时,下列各项中不符合个体工商户有关规定的是( )。

A.计提的各种准备金不得扣除

B.业主的工资不得在税前扣除

C.缴纳的个体劳动者协会会费不得税前扣除

D.各种赞助支出不允许税前扣除

答案

参考答案:C

解析: 个体工商户缴纳的工商管理费、个体劳动者协会会费、摊位费按照实际发生数扣除。

完形填空
My friend Jessie and I have known each other since we were very young. After we both got married we seldom had time to get together          I always promised myself that I would meet her whenever I was free.
Friendships get more          as we get older, and when we reached our forties, we          to do something to keep our          strong, healthy and growing. We picked out one Saturday a month and          to do something together that day. Sometimes we had a long lunch out, and other times we went to see a movie or went shopping. We also promised to have a(n)          every few days. In some adventures we drove to our favorite places and          a night there. Other times we just        , stopping wherever we wanted.
One of our adventures          us to a very small town in South Georgia. The people there were          a special festival. We were          to buy the handmade gifts and to eat the          food. There was also a parade. Everyone in the parade           and waved to us! It was so great! We          had a great time that day!
        is always on the menu, whether it’s a weekend trip or a couple of hours’ chat over lunch. We are so happy and have a great          on each other’s lives. We share our sorrow and          and we ask for and receive advice. We always laugh, too!
Don’t keep promising yourself that “someday” you’ll          your friends. Do it now. Pick up your phone and make a          for THIS weekend. You’ll be a happier and          person for it! You need it and your friends need it, too.
小题1:
A.asB.unlessC.thoughD.since
小题2:
A.preciousB.difficultC.boringD.interesting
小题3:
A.refusedB.decidedC.rememberedD.regretted
小题4:
A.friendshipB.connectionC.marriageD.life
小题5:
A.pausedB.promisedC.preparedD.pretended
小题6:
A.revisionB.adventureC.operationD.appointment
小题7:
A.consumedB.tookC.costD.spent
小题8:
A.disappearedB.leftC.droveD.ran
小题9:
A.showedB.tookC.pushedD.forced
小题10:
A.offeringB.enjoyingC.presentingD.conducting
小题11:
A.willingB.eagerC.delightedD.allowed
小题12:
A.deliciousB.terribleC.awfulD.valuable
小题13:
A.wipedB.staredC.smiledD.announced
小题14:
A.hardlyB.nearlyC.reallyD.probably
小题15:
A.FunB.MercyC.ConcernD.Disagreement
小题16:
A.considerationB.influenceC.discussionD.impression
小题17:
A.weaknessB.benefitsC.problemsD.happiness
小题18:
A.meetB.impressC.supportD.forgive
小题19:
A.designB.planC.speechD.record
小题20:
A.busierB.prettierC.healthierD.cleaner
填空题