题目内容

下列表述中,符合个人所得税征税规定的有()。A.解除劳动合同后又再次任职、受雇的,对已缴纳个人所得下列表述中,符合个人所得税征税规定的有()。

A. 解除劳动合同后又再次任职、受雇的,对已缴纳个人所得税的一次性经济补偿收入,应与再次任职、受雇的工资、薪金所得合并计算补缴个人所得税
B. 个人转让拥有5年以上的投资住房取得的所得,免征个人所得税
C. 外籍个人取得的探亲费免征个人所得税的,仅限于外籍个人在我国的受雇地与其家庭所在地(包括配偶或父母居住地)之间搭乘交通工具且每年不超过2次的费用
D. 生育保险性质的津贴、补贴,免征个人所得税
E. 税收法律、行政法规、部门规章和规范性文件中未明确规定纳税人个人享受减免税必须经税务机关审批,纳税人取得的所得完全符合减免税条件的,无须经主管税务机关审批,纳税人可自行享受减免税

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下列各项中,按照印花税有关规定,表述不正确的是()。A.纳税人对印花税的纳税凭证没有按国家规定期下列各项中,按照印花税有关规定,表述不正确的是()。

A. 纳税人对印花税的纳税凭证没有按国家规定期限保存的,由税务机关责令限期改正,并可处以2000元以下的罚款;若情节严重的,可处以2000元以上1万元以下的罚款
B. 已贴花的凭证,修改后所载金额增加的,其增加部分应补贴花
C. 凡多贴印花税票者,不可申请退税,但可申请下期抵扣
D. 财产租赁合同的计税依据为租赁金额,应纳税额超过1角但不足1元的,按1元贴花

The science of meteorology is concerned with the study of the structure, state, and behavior. of the atmosphere. The subject may be approached from several directions, but the scene cannot be fully approached from any one vantage point(有利的地位). Different views must be integrated to give perspective to the whole picture.
One may consider the condition of the atmosphere at a given moment and attempt to pre- diet changes from that condition over a period of a few hours to a few days ahead. This approach is covered by the branch of the science called synoptic meteorology(天气学).
Synoptic meteorology is the scientific basis of the technique of weather forecasting by means of the preparation and analysis of weather maps and aerological diagram(高空气象图). The practical importance of the numerous applications of weather forecasting cannot be overestimated. In serving the needs of shipping, aviation, agriculture, industry, and many other interests and fields of human activity with accurate weather warnings and professional forecast ad- vice, great benefits are obtained in the form. of the saving of human life and property and in economic advantages of various kinds. One important purpose of the science of meteorology is constantly to strive, through advanced study and research, to increase our knowledge of the atmosphere with the aim of improving the accuracy of weather forecasts.
The tools needed to advance our knowledge in this way are the disciplines of mathematics and physics applied to solve meteorological problems. The use of these tools forms that branch of the science called dynamic meteorology.
Which of the following statements best describes the organization of the third paragraph of the passage?

A problem is examined and possible solutions are given.
B. A procedure is explained and its importance is emphasized.
C. Two contrasting views of a problem are presented.
D. Recent scientific advancements are outlined in order of importance.

听力原文: First of all, I'd like to welcome you for your first year at this college. My name is Jane Anderson, and I'm the vice dean of the college. This college was first established in 1925 ,and at that time it was a private college for science and physics. Later on, the college began to admit foreign students. You're the twentieth group. This morning there are several things I want to say. First our college is on the first and second floors where we have administrative offices, classrooms and a small library. On the first floor, you'll find advisers’rooms and my office: You're welcome to drop in with your problems. I usually work with my door open. But for some advisors, you have to make appointments to see them. Your classrooms are on the second floor, and the library is open to you from Monday to Saturday. You may read beaks, periodicals and reference books there. Finally I hope you'll enjoy your stay here.
Where is the speech make?

At a central library.
B. At a government office.
C. At a research institution.
D. At a university.

听力原文:M: I'd like to have a copy of Professor Franklin's book on English dialects.
W: I'm sorry, sir. That book has been out of stock for some time now.
Where did the conversation most probably take place?

A. In a library.
B. In a classroom.
C. In a bookstore.
D. In a hotel.

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