问题 单项选择题

关于个人独资企业和合伙企业的投资者申报纳税期限,下列说法错误的是()。

A.个人独资企业和合伙企业的投资者应纳的个人所得税税款,按月计征,由纳税人在次月7日内缴入国库,并向税务机关报送所得税申报表 

B.由投资者在每月或者每季度终了后7日内预缴,年度终了后3个月内汇算清缴,多退少补 

C.企业在年度中间合并、分立、终止时,投资者应当在停止生产、经营之日起60日内,向主管税务机关办理当期个人所得税汇算清缴 

D.企业在纳税年度的中间开业,或者由于合并、关闭等原因,使该纳税年度的实际经营期不足12个月的,应当以其实际经营期为一个纳税年度

答案

参考答案:A

解析:

个人独资企业和合伙企业的投资者应纳的个人所得税税款,按年计算,分月或者分季预缴,由投资者在每月或者每季度终了后7日内预缴,年度终了后3个月内汇算

清缴,多退少补。

单项选择题
阅读理解

阅读理解。

     All over the world people enjoy sports; sports help to keep people healthy and happy, and to live

longer.    

     Many people like to watch others play games. They buy tickets or turn on their TVs to watch the

games. Often they get very excited when "their" player or team wins.    

     Some sports are so interesting that people everywhere go in for(参加) them. Football, for example,

has spread(展开)around the world. Swimming is popular in all countries near the sea or in those with

many rivers. What fun it is to jump into a pool or lake, whether in China, Egypt or Italy! And think of

people in cold countries. Think how many love to skate or ski (滑雪) in Japan, Norway or Canada.      

     Some sports or games go back thousands of years, like running or jumping. Chinese wushu, for

example, has a very long history. But basketball and volleyball are rather new. Neither one is a hundred

years old yet. People are inventing new sports or games all the time. Water-skiing is one of the newest

in the family of sports.      

     People from different countries may not be able to understand each other, but after a game together

they often become good friends. Sports help to train(培养,训练) a person’s character(性格,品格).

One learns to fight hard but fight fair, to win without pride and to lose with grace(胜不骄,败不馁).

1. Why do people all over the world enjoy sports?    

A. Because they are healthy.    

B. Because they are happy.    

C. Because they want to live longer.    

D. All the above.

2. Why do some people get excited when they watch a game? Because________.           

A. their favourite team wins        

B. they win the game    

C. they get the good news            

D. they can’t help themselves  

3. Which of the sports has a long history?    

A. Water-skiing.        

B. Basketball.        

C. Volleyball.      

D. Long jump.  

4. Why do people from different countries often become friends after a game together?    Because            

A. they train their character in the game    

B. they understand each other    

C. they are friendly to each other    

D. they help each other