境外咨询企业单独与客户签订合同,为客户提供咨询业务取得的收入,若其提供的服务同时发生

题型:单项选择题

问题:

境外咨询企业单独与客户签订合同,为客户提供咨询业务取得的收入,若其提供的服务同时发生在我国境内外的,应以劳务发生地为原则划分境内外收入,并就在我国境内提供服务所取得的收入申报纳税。一般情况下,上述咨询业务中,凡以中国境内客户为服务对象的,其划分为中国境内业务收入,不应低于总收入的( )。

A.30%
B.40%
C.50%
D.60%

考点:注册税务师税法(Ⅱ)注册税务师税法(Ⅱ)
题型:单项选择题

The moon light is coming in _____ the window and the room seems quiet and beautiful. [ ]

A. across

B. through

C. over

题型:单项选择题

完形填空 (共10小题;每小题2分,满分20分)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

阅读下面短文,掌握其大意,然后从21—30各题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。

A soldier, who was finally coming home after having fought in Vietnam,  21 his parents from San Francisco, telling them that he wanted to ask a friend to come and live with their family. The son said, “He was hurt  22 in the fighting. He stepped on a landmine and lost an arm and a leg. He has nowhere else to go, and I… I want him to live with us.” His parents   23 , explaining that someone with such a handicap(残疾)would be a heavy  24 on them.

At that point, the son hung up the phone. A few days later, the parents  25 a call from the San Francisco police. Their son had died after falling from a building. The police believed it was suicide (自杀).

The heart-broken parents flew to San Francisco to identify the  26 of their son. They recognized him, but to their horror, they also discovered something they didn’t know, their son had only one arm and one leg.

The sad story of the parents was actually caused by their attitude towards  27 . Friends are a very 28 jewel, indeed. They make you smile and encourage you to succeed. They lend an ear, they share a word of praise, and they always want to open their  29 to us. Let’s say a little prayer that God will give you the luck you need to accept people as they are, to help us all be more understanding of those who are  30 from us!

21. A. requested     B. called        C. met          D. emailed

22. A. soundly      B. thoroughly     C. deeply       D. badly 

23. A. refused       B. agreed        C. confused     D. ignored

24. A. expense       B. burden       C. situation      D. weight

25. A. made         B. sent          C. received     D. heard

26. A. name         B. health        C. face         D. body

27. A. soldiers       B. children       C. friendship    D. relationship

28. A. rare          B. huge          C. bright       D. heavy

29. A. minds        B. houses         C. eyes        D. hearts

30. A. absent        B. different        C. far         D. separate

题型:单项选择题

世界上领土居前三位的国家由大到小依次是[ ]

A.加拿大 俄罗斯 中国              

B.俄罗斯 中国 美国  

C.俄罗斯 加拿大 中国              

D.中国 美国 巴西

题型:单项选择题

单独钻孔取压孔轴线与孔板个相应端面之间的间距等于取压孔直径之().

A.1/2

B.1/3

C.1/4

D.2/3

题型:单项选择题

以下纯铁牌号中属于电磁纯铁的是()。

A、YT01

B、YT3

C、DT4

D、DT4C

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