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 河南成教 / 税法实务
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[多选题] 下列各项中,属于个人所得税居民纳税人的是



A.在中国境内无住所,但一个纳税年度中在中国境内居住满1年的个人


B.在中国境内无住所且不居住的个人



C.在中国境内无住所,而在中国境内居住超过6个月不满1年的个人



D.在中国境内在有住所的个人



E.具有中国国籍的中国公民
  积分
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  • 1[阅读题]   Little Tommy was doing very badly in math. His parents had tried everything—tutors (家庭教师), cards, special learning centers—in short, everything they could think of. Finally they took Tommy to a catholic (天主教的) school.    After the first day, little Tommy came home with a very serious look on his face. He didn’t kiss his mother hello. Instead, he went straight to his room and started studying. Books and papers were spread (铺开) out all over the room and little Tommy was hard at work. His mother was surprised. She called him down to dinner and as soon as he finished eating, he went back to his room, without a word. In no time he was back hitting the books as hard as before. This went on for some time, day after day while the mother tried to understand what was happening.    Finally, little Tommy brought home his report card. He quietly put it on the table and went up to his room and hit the books. His mom looked at it and to her surprise, little Tommy got an A in math. She could no longer hold her curiosity (好奇心). She went to his room and asked, “Son, what was it? Was it the nuns (修女)?”    Little Tommy looked at her and shook his head, “No. ”    “Well then,” she asked again. “WHAT was it?”    Little Tommy looked at her and said, “Well, on the first day of school, when I saw that man nailed (钉) to the plus sign (加号), I knew they weren’t joking. ”41. Why did Tommy’s parents send him to a catholic school? A. Because he could eat well there.B. Because he could earn more about nuns.C. Because his parents wanted him to do better in his math.D. Because his parents didn’t want him to learn math any more.42. Tommy’s mother felt surprised that his son ______.A. was still the same as usualB. ate so much at dinnerC. kissed her hello after schoolD. worked hard but said little43. “Hitting the books” means “______" in Chinese.A. 用功B. 捶书C. 发泄D. 振作44. The last sentence in the passage shows that ______.A. Tommy felt sorry for the mailB. Tommy was afraid of being nailedC. Tommy didn’t like the plus signD. Tommy liked playing jokes on others45. From the passage, we can infer (推断) that ____.A. teachers should be strict with their studentsB. mistaking (误解) might do good sometimesC. a catholic school is much better than other onesD. nuns are good at helping children with their math 大学英语
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  • [单选题] 某运输公司2009年8月客运收入60万元、保价收入2万元;货运收入100万元、集装箱使用费3万元;经税务机关审核购进税控收款机,取得增值税专用发票,注明增值税税额0.234万元。该公司2009年8月应纳营业税( )万元 A.4.8 B.4.95 C.4.72 D.4.766税收筹划