问题 多项选择题

确定小规模纳税人的标准有()。

A.具有法人资格并年盈利100万元以上

B.由税务机关审定纳税人会计核算是否健全

C.生产企业年应税销售额在100万元以下

D.商业企业年应税销售额在180万元以下

答案

参考答案:B, C, D

阅读理解

阅读理解。

     Fidenzio Salvatori is determined that the city of Toronto will have an outdoor marketplace for merchants

from its immigrant community, complete with dancing and other forms of amusement from their native

countries. "Toronto is truly multicultural (多元文化的)," he said in a newspaper interview. "It's a city from

many places, and a multicultural marketplace will help Torontonians to understand and appreciate the rich

variety of cultural groups in our city."

    Salvatori, aged 23, will soon complete his studies at the University of Toronto. He was eleven years old

when he came to Canada from Italy with his parents. "Most of Toronto's immigrants are from lands where

the marketplace has always been part of daily life," he said.

     Salvatori has been interested in getting an open-air market for Toronto for the last three years. This year,

with the help of two fellow students, he prepared a proposal on the subject and presented it to the city's

Executive Committee, asking for their support. The proposal pointed out Toronto's rich variety of national

groups, "whose customs include market shopping."

     Under a Canadian government program for multiculturalism, the three students have received two thousand

dollars with which they will do a study to find out whether Toronto's immigrant businessmen would support

and open-air market. They hope the merchants will support the plan strongly. "A study done earlier this year

showed that 90 percent of shoppers would be in favor of it," Salvatori said. "At first it would be an experiment.

But we think it will prove to be good business for the merchants, as well as a tourist attraction."

1. What is Fidenzio Salvatori's purpose of having an outdoor marketplace for Toronto?

A. To provide different forms of amusement

C. To inspire its immigrant community

B. To keep the cultural variety of the city

D. To satisfy its immigrant merchants

2. Fidenzio Salvatori, with two other students, has got two thousand dollars from the government _____.

A. to make an experiment

B. to start a marketplace

C. to perform a research

D. to operate a business

3. According to Salvatori, the marketplace may also help to improve Toronto's ________.

A. market management

B. community service

C. travel industry

D. city planning

4. It can be inferred from the text that the Canadian government supports _______.

A. the protection of different cultures

B. the plan of an open-air market

C. the request of merchants

D. the attitude of shoppers

多项选择题