题目内容

下列关于个体工商户生产、经营所得征税的说法,正确的是()。

A. 个体工商户业主从本企业获得的工资薪金应按“工资、薪金所得”纳税
B. 个体工商户发生的与生产经营所得有关的成本,准予税前扣除
C. 个体工商户业主从本企业获得的合理的工资薪金准予税前扣除
D. 个体工商户业主的生计费用扣除标准为每月 4,200 元

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to the US Department of Labor, every year almost 6000 people are fatally injured at work. More than four million people suffer non-fatal injuries. What’s worse, many of these deaths and injuries were due to carelessness, and could have easily been avoided by paying more attention to safety rules.
Employers are required to provide a safe workplace, but your safety at work is your business. If you feel like the environment is unsafe and your complaints fall on deaf ears, you should look for other employment or report the problem to the proper authorities. Of course, some jobs are more dangerous than others. If you have one of these jobs, you’ll need to be extra alert. Deaths and injuries occur in all kinds of employment.
Thankfully, there are a great many things you can do to improve your safety at work. You can improve safety awareness among your coworkers and supervisors, as well as lobby your employer to improve safety policies, practices, and training. Be active when it comes to workplace safety. Don’t wait for others to pick up the ball. While you’re waiting, you may wind up getting injured. So take it upon yourself to do what you can to reduce your chances of being injured at work.
1. Improving work safety is necessary.{T; F}
2. Many of these deaths and injuries at work could have been avoided.{T; F}
3. You could do nothing if you feel like the environment is unsafe and your complaints fall on deaf ears.{T; F}
4. Deaths and injuries only occur in dangerous jobs.{T; F}
5. When it comes to workplace safety, the employees should be concerned about their own safety.{T; F}

More and more people (1){A. must; B. have; C. had; D. has} to install burglar alarms in their houses if they want to get insurance. Insurance companies have been asking people in certain areas to install the alarms before they give them insurance for the past year. This is (2){A. due; B. caused; C. because; D. because of} to the increasing crime in some parts of the country. This can be a problem for people (3){A. which; B. what; C. who; D. ---}are struggling to make both ends (4){A. go; B. come; C. meet; D. loose}. The alarms, which can be very expensive, need to be installed by an electrician. It is estimated that 20% of homes have alarms installed, and that another 20% of people plan (5){A. to have them installed; B. to have them installing; C. to have been installing them; D. to install them} but have not installed them yet.

白女士月薪 5,000 元,每月缴纳“三险一金”及个人所得税合计 800 元、置装费 300 元、 交通费及餐费

A. 4,500 元
B. 5,000 元
C. 2,941 元
D. 4,118 元

WHY SHOULD YOU ADJUST YOUR HARD HAT SO IT FITS PROPERLY?
_Two colleagues are heading for a construction site._
Robert: Let’s go to the worksite and see the progress.
Ben: OK, you must remember to wear a hard hat.
Robert: {A. You need to check the suspensions regularly,; B. Let me check.; C. That’s really worth noting.; D. Can a hard hat save my life?; E. Thank you for your detailed introduction.}
Ben: Of course. Hard hats are important for protecting your head in open environments.
Robert: Is my hat on properly?
Ben: {A. You need to check the suspensions regularly,; B. Let me check.; C. That’s really worth noting.; D. Can a hard hat save my life?; E. Thank you for your detailed introduction.} First of all, adjust the suspensions.
Robert: I want the hat to fit comfortably so it doesn’t fall off, but I don’t want to make it so tight that it causes discomfort. What should I do?
Ben: You can adjust the chinstraps properly to fit around your chin.
Robert: I see. Do you have any more information about safety?
Ben: {A. You need to check the suspensions regularly,; B. Let me check.; C. That’s really worth noting.; D. Can a hard hat save my life?; E. Thank you for your detailed introduction.} because after years of wear and tear, the entire suspension system may need replacing.
Robert: {A. You need to check the suspensions regularly,; B. Let me check.; C. That’s really worth noting.; D. Can a hard hat save my life?; E. Thank you for your detailed introduction.}
Ben: And do not stuff the gaps of a hard hat or make changes to the hat’s suspension harness. Otherwise, its effectiveness will be impacted.
Robert: {A. You need to check the suspensions regularly,; B. Let me check.; C. That’s really worth noting.; D. Can a hard hat save my life?; E. Thank you for your detailed introduction.} Now I know how important a hard hat is in the high-hazard construction industry!

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