【填空题】
10.I do not doubt in the least that inflation leads to _________decline.
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答案
economic
解析
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12.Tim says _________everybody will be affected by the tax increase, but I’m sure he’s exaggerating.
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1.China’s economic success over the past three _________has raised the living standards of hundreds of millions of Chinese citizens.
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2.Citibank picked the chief executive of Etang.com as its first Chinese customer Thursday to open an account at its new branch in the _______Pease Hotel along Shanghai’s fabled waterfront.
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3.The United States last Wednesday _________tariffs关税 of up to 30 percent on a range of foreign steel imports to help protect its domestic国内的industry.
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5.You can distinguish between frogs ands toads蟾蜍 in the following way: frogs have _________bodies, long limbs, and a smooth skin, and toads have stouter bodies, short limbs, and dry skin.
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8.Dr. Rich Hamilton is planning his own World Wide Web _________on the Internet to provide assistance to anyone who asks for medical help.
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10.The president _________his foreign minister, Mr. Burns, to act as representative to the international conference to be held in Tokyo next month.
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11.Advances in telecommunications have meant that it is just as easy to work from a computer _________at home as it is from a town center office.
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12.Until the new gym is built, you have no option but _________existing buildings which may or may not suit your immediate目前的requirements.
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1.According to some scientists, global warming _________the survival of the whole human race.
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2.The number of visitors from parts of Scotland not including the Edinburgh area was, in fact, relatively small19%, and exceeded the number of overseas visitors16%_________.
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3.The early Spaniards established a chain of mission _________the local population along the San Antonio River.
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4.It was common practice then that when the store owners wanted to go on vacation they simply _________
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5.As they didn’t have relatives or friends there they often _________around nearby malls when they got bored.
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6.To make a birthday card, you can simply cut out some funny or pretty pictures from magazines, _________them _________a piece of card and then write your message inside.
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7.She picked up the receiver and, _________ asking the caller to hold on, went off to tell Jack that he was wanted on the phone.
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8.To relax himself for a little while, he rose from the computer desk, walked across the room towards the window and stretched both arms upwards and _________.
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9.The new product has a pair of small loudspeakers fitted inside, which you can easily _________ your computer’s sound card.
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10.Music in fact is a _________language of a non-verbal nature which is rich in expression.
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11.This _________is designed to show at a glance how many rooms have been rented out and how many are still available.
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12._________ glorious sunshine, the boundless stretch of corn fields looked an impressive sight.
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1.The cook put the meat on a plate, _________it with salt and pepper, wrapped up the plate in aluminum foil铝箔 and then placed it in the oven to roast.
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2.Every waking moment we talk to ourselves about the things we experience. Our self-talk, the thought we communicate to ourselves, _________control the way we feel and act.
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3.John made everyone laugh when he got the words _________and referred to himself as “my husband’s wife”.
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4.You can’t live a perfect day without doing something for someone who will perhaps never be able to _________you.
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5.Because the Earth is a sphere, sailors _________only can view other ships to a distance of about 13 miles before those ships seem to disappear into the horizon.
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7.One tends to believe whatever one repeats to oneself sufficiently often, whether the _________be true or false.
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9.I don’t know what my roommate is up to because he does everything _______________, either when I am away or when I am asleep.
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10.For economic reasons, shipbuilders have designed vessels___ that can be loaded and _________in a minimum amount of time with minimum labor.
【填空题】
12.A national debate is now _________about the manner in which we as a society should protect our natural resources.
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【多选题】
19.纳税人发生符合条件的住房租金扣除,以下哪些行为正确? ___
A. 及时将扣除信息提供给扣缴义务人
B. 年度中间租房信息发生变化,可以在次年告知扣缴义务人
C. 可以不告知扣缴义务人,自己在年度终了后申请扣除
D. 口头将扣除信息告知扣缴义务人
E. 要求扣缴义务人核验相关扣除凭证并签字确认
【多选题】
20.纳税人自2019年6月起发生了符合条件的住房租金扣除,以下哪些判断是正确的? ___
A. 纳税人在6月份即告知扣缴义务人租房信息,当年享受的扣除金额更高
B. 无论纳税人在6月份还是8月份告知扣缴义务人租房信息,当年享受的扣除金额是一样的
C. 纳税人不将信息提交给扣缴义务人,也可以通过汇算清缴享受扣除
D. 纳税人不将信息提交给扣缴义务人,也可以在发生租金支出的当年享受扣除
E. 纳税人当年可以按照7个月计算可享受住房租金扣除金额
【多选题】
取得综合所得且符合下列情形之一的纳税人,应当依法办理汇算清缴,正确的说法包括___
A. 从两处以上取得工资、薪金所得,劳务报酬所得,稿酬所得,特许权使用费所得中的一项或多项,且上述所得年收入额超过6万元
B. 取得劳务报酬所得、稿酬所得、特许权使用费所得中的一项或者多项,且综合所得年收入额减除专项扣除后的余额超过6万元
C. 纳税年度内预缴税额低于应纳税额
D. 纳税人申请退税
E. 取得综合所得又有经营所得的
【多选题】
纳税人取得综合所得办理汇算清缴时,办理地点叙述正确的有___
A. 对有两处以上任职、受雇单位的,可以选择其中一处任职、受雇单位所在地主管税务机关申报
B. 对只有一处任职、受雇单位的,可以选择其任职、受雇单位所在地主管税务机关申报,也可以选择户籍所在地主管税务机关申报
C. 纳税人没有任职、受雇单位的,可以向户籍所在地主管税务机关办理汇算清缴申报
D. 纳税人没有任职、受雇单位的,可以向经常居住地主管税务机关办理汇算清缴申报
E. 纳税人没有任职、受雇单位的,应当向取得收入所在地主管税务机关办理汇算清缴申报
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23.纳税人办理综合所得汇算清缴,应当准备与收入、扣除、享受税收优惠等相关资料,按规定留存备查或报送,这些扣除包括___
A. 专项扣除
B. 专项附加扣除
C. 依法确定的其他扣除
D. 成本费用
E. 捐赠
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24.个体工商户业主、个人独资企业投资者、合伙企业个人合伙人、承包承租经营者个人以及其他从事生产、经营活动的个人取得应税经营所得包括的情形有___
A. 个人通过在中国境内注册登记的个体工商户、个人独资企业、合伙企业从事生产、经营活动取得的所得
B. 个人依法取得执照,从事办学、医疗、咨询以及其他有偿服务活动取得的所得
C. 个人从事设计、审稿、打字等劳务取得的所得
D. 个人从事其他生产、经营活动取得的所得
E. 个人承包、承租、转包、转租取得的所得
【多选题】
需要向税务机关报送《个人所得税年度自行纳税申报表》的纳税人包括___
A. 注销户籍前办理当年综合所得汇算清缴的纳税人
B. 取得综合所得正常办理汇算清缴的纳税人
C. 取得综合所得但扣缴义务人未扣缴税款的居民个人
D. 在中国境内从两处以上取得工资、薪金所得的非居民个人
E. 取得所得没有扣缴义务人的居民个人
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27.符合条件的纳税人向支付工资、薪金所得的扣缴义务人提供专项附加扣除信息,由扣缴义务人在预扣预缴税款时按其在本单位本年可享受的累计扣除额办理扣除的专项附加扣除项目包括___
A. 子女教育
B. 继续教育
C. 住房贷款利息或住房租金
D. 大病医疗
E. 赡养老人
【多选题】
综合所得汇缴期内,纳税人可自行向汇缴地主管税务机关报送《个人所得税专项附加扣除信息表》办理专项附加扣除的情形有___
A. 大病医疗专项附加扣除
B. 纳税人未取得工资、薪金所得,仅取得劳务报酬所得、稿酬所得、特许权使用费所得需要享受专项附加扣除的
C. 一个纳税年度内,纳税人在扣缴义务人预扣预缴税款环节未享受或未足额享受专项附加扣除的
D. 纳税人取得经营所得需要享受专项附加扣除的
E. 纳税人取得财产转让所得需要享受专项附加扣除的
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纳税人享受子女教育专项附加扣除,应当填报的信息包括 ___
A. 配偶及子女的姓名、身份证件类型及号码
B. 当前受教育阶段及起止时间
C. 学费支出金额
D. 就读学校
E. 与配偶之间扣除分配比例
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纳税人享受继续教育专项附加扣除、接受学历(学位)继续教育的,应当填报的信息包括___
A. 配偶及子女的姓名、身份证件类型及号码
B. 教育起止时间
C. 就读学校
D. 教育阶段
E. 学费支出金额
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计算居民纳税人工资薪金所得时,累计预扣预缴应纳税所得额是以纳税人在本单位截至当前月份工资薪金所得累计收入减除什么后的余额。___
A. 累计减免收入
B. 累计减除费用
C. 累计专项扣除
D. 累计专项附加扣除
E. 累计依法确定的其他扣除
【多选题】
全员全额扣缴申报,是指扣缴义务人应当在代扣税款的次月十五日内,向主管税务机关报送什么信息。___
A. 支付所得或代扣税款所有个人的有关信息
B. 支付所得项目及数额
C. 扣除事项及数额
D. 扣缴税款的数额
E. 其他相关涉税信息资料
【判断题】
纳税人次年需要由扣缴义务人继续办理专项附加扣除的,应及时对次年享受专项附加扣除的内容进行确认,并报送扣缴义务人。纳税人未及时确认的,次年1月起暂停扣除,待纳税人确认后再行办理专项附加扣除
A. 对
B. 错