问题 单项选择题

非居民纳税人的下列收入中,应在中国按规定计算缴纳个人所得税的是()。

A.在中国境内任职取得的工资、薪金收入

B.出租境外房屋而取得的收入

C.从我国境内的外商投资企业取得的红利收入

D.因履行合约而在中国境外提供各种劳务取得的报酬

答案

参考答案:A

解析:非居民纳税人只就来源于中国境内的所得缴纳个人所得税。

阅读理解

As late as 1800, women’s only place was in the home. The idea of woman in the business world was unthinkable. Men were certain that no woman could do a good job outside her home. This was such a widely accepted idea that when the well-known Bronte sisters began writing books in 1864, they had to sign their books with men’s names instead.

Teaching was the first profession open to women soon after 1800. But even that was not an easy profession for women to enter because most schools and colleges were open only to men. Oberlin College in Ohio was the first college in America to accept women.

Hospital nursing became respectable work for women only after Nightingale became famous. Seeing that she was not only a nurse but also a rich and well-educated woman, people began to believe it was possible for women to nurse the sick and still be “ladies”. Miss Nightingale opened England’s first training school for nurse in 1860.

The invention of the typewriter in 1867 helped to bring women out of the home and into the business world. By 1900, thousands of women were working at real jobs in schools, hospitals and offices in both England and America. Some women even managed to become doctors or lawyers. The idea that women could work in the business world had been accepted.

55. Why couldn’t women become teachers easily? Because___________

A.the first profession open to them was writing.

B.most schools and colleges were open only to men.

C.they wanted to be nurses instead.

D.they had to work in the business world.

56. The article is mainly about __________.

A.women are in the business world      B. the famous Bronte sisters

C.schools and colleges in America       D. rights for American women

57. Which fact does the article lead you to believe?

A.The Bronte sisters thought that they were men.

B.England’s first training school for nurses was in Ohio.

C.There are more men than women in professional jobs.

D.Women find it necessary to work harder than before.

58. Which of the following is TRUE?

A.The typewriter was made in the 1970’s.

B.Most women in England are doctors or lawyers.

C.People’s ideas about women’s work have changed.

D. The 18th century saw a changing world for women.

多项选择题