问题 单项选择题

根据《税收征管法》及其实施细则的规定, 企业向税务机关申报输税务登记的时间是( )。

A.自领取营业执照之日起15日内

B.自领取营业执照之日起30日内

C.自申请营业执照之日起45日内

D.自申请营业执照之日起60日内

答案

参考答案:B

解析:从事生产经营的纳税人, 自领取营业执照之日起三十日内,持有关证件, 向税务机关中报办理税务登记。

阅读理解

There was once a man called Mr. Flowers, and flowers were his only joy in life. He spent all his free time in one of his four glass-houses and grew flowers of every color, with long and difficult names, for competitions. He tried to grow a rose of a new color to win the silver cup for the Rose of the Year.

Mr. Flowers’ glass-houses were very near to a middle school. Boys of around thirteen of age were often tempted (引诱) to throw a stone or two at one of Mr. Flowers’ glass-houses. So Mr. Flowers did his best to be in or near his glass-houses at the beginning and end of the school day.

But it was not always possible to be on watch at those times. Mr. Flowers had tried in many ways to protect his glass, but nothing that he had done had been useful. He had been to school to report to the headmaster; but this had not done any good. He had tried to drive away the boys that threw stones into his garden; but the boys could run faster than he could, and they laughed at him from far away. He had even picked up all the stones that he could find around his garden, so that the boys would have nothing to throw; but they soon found others.

At last Mr. Flowers had a good idea. He put up a large notice made of good, strong wood, some meters away from the glass-houses. On it he had written the words: DO NOT THROW STONES AT THIS NOTICE. After this, Mr. Flowers had no further trouble; the boys were much more tempted to throw stones at the notice than at the glass-houses.

小题1:It was Mr. Flowers’ hope to ________.

A.build glass-houses in his free time 

B.grow the Rose of the Year in a silver cup

C.win a silver cup for growing a rose of a new color

D.grow a rose with the longest name.小题2:Boys were often tempted to ________.

A.throw stones at Mr. Flowers’ glass-house 

B.throw stones at Mr. Flowers from their school

C.be in or near by Mr. Flowers’ glass-houses 

D.play with Mr. Flowers near his glass-houses小题3:Mr. Flowers stayed in or near by his glass-houses _______.

A.at times when school-boys were walking near them

B.all the school day when there were no boys about

C.where he could not be seen by the boys passing

D.in his free time at the beginning and end of the school day小题4:Mr. Flowers had tried to ______ to protect his glass.

A.be on watch in his free time

B.ask the headmaster for help

C.pick up all the stones around his garden

D.do all the above小题5:Mr. Flowers’ good idea was to ______.

A.write some words on the glass

B.put up a large notice to cover his glass-houses

C.give the boys something else to throw stones at

D.send for policemen

判断题