问题 单项选择题

下列表述不正确的是()。

A.个人发表一篇作品,出版单位分三次支付稿酬则这三次稿酬应合并为一次征税

B.个人在两处出版同一作品而分别取得稿酬,则应分别单独纳税

C.个人的同一作品连载之后又出书取得稿酬的收入视同再版稿酬分别征税

D.因作品加印而获得稿酬,应就此次稿酬单独纳税

答案

参考答案:D

阅读理解

请认真阅读下面的短文,并根据短文内容回答文后的问题,将答案写在每个小题下的横线上。

     In many western schools, sports day is a big event. Children take part in competitive (竞争性的) sports,

trying to break school records and take the first place.

     Sports days, or sports meets, are usually held in the warmer seasons, either at the beginning or the end of

the school year. They are also called field days.

     Primary school sports days are fun. They usually have activities such as the egg and the spoon race and

the sack race. Other events include the skipping race (跳绳) and the three-legged race. In middle and high

schools, sports days include many of the common track and field events ( 田径项目). They are more serious

and competitive than primary school ones.

     Students' parents and other relatives also come to the school on sports days. They watch children play.

Many schools in the West have "mothers and fathers" races for parents to take part in! Although sports days

are exciting, they also have some problems. According to some reports in the US, sports days have become

too competitive to be good for students. Some parents put too much pressure ( 压力) on the children. Some

schools don't have  mothers and fathersn races any more as there is much fighting and cheating.

1. What do children try to do when they take part in sports meets?

     ________________________________________________________

2. When are sports days usually held in the school years?

    ________________________________________________________

3. What are primary school and middle school sports days like? 

    ________________________________________________________

4. Who would come to the school to watch children play on sports days? 

    ________________________________________________________

5. What does the writer think about sports days? 

    ________________________________________________________

多项选择题 共用题干题