我国个人所得税的征收方式是代扣代缴和个人自行申报两种。（）对错

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国家开放大学 / 纳税基础与实务

我国个人所得税的征收方式是代扣代缴和个人自行申报两种。（）

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纳税基础与实务

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1[应用题] Write an outline(20 points) Read the following passage carefully and compose a ‘‘topic outline’’ for it． What Is a Rodeo? “Rodeo” is a Spanish word meaning ‘‘gathering place or marketplace for cattle.” A rodeo itself is a competitive contest based loosely on traditional cowboy skills of riding and roping．It consists of six major events：riding an untamed horse in a saddle；riding an untamed horse without a saddle；riding a bull；roping a calf；wrestling a bull to the ground；racing horses around barrels with women riders. A rodeo is perhaps the most genuinely American of all sports． The first rodeo took place following a cattle roundup in the 1880s．From this informal cowboy pastime，a colorful spectacle has evolved that contains many familiar American elements--the exciting action of bucking horses and bulls，the explosive masculine environment，the hot dog stands，beer barrels，boots，jeans，and cowboy hats． Today, most rodeos are staged in a large，flat arena that is fenced off to protect the viewing public．Grandstands are erected on two sides of the arena；on the other sides are places to hold the horses，calves，and bulls．Nearby are narrow chutes from which animals are released into the arena．On a platform a loudspeaker system is set up for the announcer, who introduces the riders and comments on the events as they happen．Near the arena are refreshment stands where people gather to buy food and drink. Portable rest rooms are set up near the grandstand，and an ambulance is parked nearby in case of an accident. An opening parade of proud riders on proud horses usually begins a rodeo；the performers carry flapping national and state flags．Then the two-act performance begins．Calf roping and bull wrestling are timed events．In the fastest possible time，a man must rope and throw to the ground a calf and tie three of its feet together．In bull wrestling，the object is to tumble the bull onto its back with its head and all its feet in line．Calf roping has been done under fifteen seconds，and a bull has been wrestled in less than ten seconds． When riding an animal，a contestant mounts before the chute gates are opened．The rider must stay on the bucking animal for eight seconds；points are given for the performance of both the animal and the contestant．In all riding events，the contestant is disqualified if he touches the animal with his free hand． Probably the most difficult rodeo feat is Brahman bull riding．During this event, a rodeo comes to resemble a circus because gaily-costumed clowns come into the arena to distract the bull’s attention from fallen riders．To stay on a bucking bull for as long as eight seconds is one of the most challenging tasks in a rodeo. Spectators eagerly wait for this event． The present circus extends far beyond the region where the contests first developed．Now rodeos are popular throughout the western half of the U．S．A．and in major eastern and southern cities．Australia also stages these events．One of the biggest rodeos of all is held during the annual Calgary Stampede in Calgary, Canada．河南理工大学