题目内容

A．He is planning to buy a car.B．He has not enough money for a new car.C．He is going to

A. He is planning to buy a car.
B. He has not enough money for a new car.
C. He is going to keep his old car.
D. He is afraid of buying a car.

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根据《税收征收管理法》及其《实施细则》的规定，纳税人发生解散、破产、撤销及其他情形，依法终止纳税义务的，应首先持有关证件向原税务登记机关申报办理注销税务登记，然后再向工商行政管理机关办理注销工商登记。 ()

A. 正确
B. 错误

张某承揽一房屋装饰工程。工程2个月完工。房主第一个月支付给张某 20000元，第二个月支付20000元。张某应缴纳个人所得税7600元。 ()

A. 正确
B. 错误

纳税人某一纳税年度发生的亏损，经主管税务机关审核批准后，可以在以后的连续5个纳税年度内用税前利润弥补。 ()

A. 正确
B. 错误

Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文：M: What do you like to do in your spare time？
W: I like dancing; swimming, but I like stamp-collecting most.
Q: What is the woman's favorite hobby？
(6)

A. Swimming.
B. Dancing.
C. Stamp-collecting.
D. Reading.