问题 多项选择题

境外中资企业应当根据生产经营和管理的实际情况,自行判定实际管理机构是否设在中国境内,如果判定符合居民企业条件,应当向主管税务机关书面提出居民身份认定申请并提供的相关资料有()。

A.企业集团组织结构说明及生产经营概况

B.企业上一年度重大事项的董事会决议及会议记录

C.企业上一个纳税年度的公证会计师审计报告

D.企业集团举债能力及融资结构情况的分析

E.企业法律身份证明文件

答案

参考答案:A, B, C, E

解析:境外中资企业应当根据生产经营和管理的实际情况,自行判定实际管理机构是否设立在中国境内。如其判定符合居民企业条件,应当向其主管税务机关书面提出居民身份认定申请,同时提供以下资料:(1)企业法律身份证明文件;(2)企业集团组织结构说明及生产经营概况;(3)企业上一个纳税年度的公证会计师审计报告;(4)负责企业生产经营等事项的高层管理机构履行职责场所的地址证明;(5)企业上一年度及当年度董事及高层管理人员在中国境内居住的记录;(6)企业上一年度及当年度重大事项的董事会决议及会议记录;(7)主管税务机关要求提供的其他资料。

填空题
完形填空

第二节完形填空(共20小题;每小题1.5分,共30分)

阅读下面短文,掌握其大意,从每题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

It was a cold Saturday morning. An old man walked slowly into the   36  . With shoulders bent forward, he leaned on his trusty stick with each   37   step.  

His shabby clothes and warm personality made him   38   out from the usual breakfast crowd. Unforgettable were his eyes that shone like diamonds and thin lips   39   in a steady smile.

A young waitress named Mary   40   him drag toward a table by the window. She ran over to him, and said, “Here, sir. Let me give you a   41   with that chair.”

Without saying a word, he smiled and   42  . She pulled the chair away from the table. Steadying him with one arm, she helped him get comfortably   43  . Then she moved the table up close to him, and leaned his   44   against the table where he could reach it.

In a soft, clear voice, he said, “Thank you for your   45  .”

“You’re welcome, sir.” She replied   46  . “And my name is Mary. I’ll be back in a moment, and   47   you need anything at all in the meantime, just wave at me!”

After he had finished his breakfast, Mary brought him the change from his ticket. Then she   48  him out from behind the table. She handed him his stick, and walked   49  him to the front door. Holding the door open for him, she said, “Come back and see us, sir!”

He turned with his whole body and nodded with a   50   smile. “You are very kind,” he said softly.

When Mary went to clean his table, she was   51   to find that under his plate there was a business card and a note on a napkin (餐巾纸). Under the napkin was a one hundred dollar bill!

The note on the napkin   52  , “Dear Mary, I respect you very much, and you respect yourself too. It shows by the way you   53   others. You have found the secret of happiness. Your kind gestures will   54   through those who meet you.”

The next day she was told that the man she had   55   on was the owner of the restaurant where she was working.

36. A. restaurant    B. shop      C. hospital     D. bank

37. A. big         B. quick       C. urgent     D. unhurried

38. A. get         B. look      C. stand      D. keep

39. A. held        B. made     C. remained   D. put

40. A. felt       B. noticed       C. discovered        D. realized

41. A. table       B. cushion     C. place       D. hand 

42. A. nodded     B. obeyed      C. sat       D. hesitated

43. A. moved           B. stayed       C. seated        D. rested

44. A. chair       B. spoon     C. stick           D. plate

45. A. quickness     B. kindness     C. cleverness D. politeness

46. A. happily     B. sadly      C. nervously  D. vaguely

47. A. until       B. though      C. because     D. if

48. A. called     B. helped     C. took           D. made

49. A. by          B. around      C. with      D. towards

50. A. confident    B. grateful   C. relieved    D. delicate

51. A. Embarrassed B. satisfied    C. disappointed D. astonished

52. A. read       B. told     C. wrote      D. showed

53. A. please     B. admire    C. follow    D. treat

54. A. pass        B. shine       C. go      D. pull

55. A. Depended   B. served      C. waited       D. Agreed