题目内容
（请给出正确答案）
A．A friend of her
B．A friend of hers
C．A her friend
D．Hers one friend
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更多“_____ has travelled to Beijing（）”相关的问题
Bill has travelled to many different places in U.K.
A．Right
B．Wrong
C．Doesn't say
______ has travelled farther than the moon.
A．Everybody
B．Nobody
C．No body
A、A friend of Mary
B、A friend of Mary's
C、A Mary friend
D、Mary's one friend
A．She is going to Rome.
B．She has travelled a lot.
C．She likes collecting postcards.
D．She is going abroad next week.
What type of tourist is described at the beginning of the reading？
A．A first time tourist.
B．An old tourist.
C．A tourist who has travelled a lot.
D．Young tourists.
What is the amount of individual income tax (IIT) payable by Mr Lee in 2014？
A.RMB0
B.RMB40,000
C.RMB22,400
D.RMB32,000
9：We see distant galaxies as they were long, long ago because ______.
A.they were closer together then
B.the universe has always looked as the same
C.their light takes so long to reach us
D.they have travelled such a long way
听力原文：W: I'll send Jane a new American stamp.
M: I'm sure she'd be pleased to get it. She has a collection of stamps from foreign counties.
What do we learn about Jane？
A．She's going to America.
B．She has travelled abroad.
C．She likes collecting stamps.
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)
作业题1 1. Wherever you work, you will gain much valuable experience as long as you are willing to work. 2. Always do to the others as you would be done by. 3. I should do the job the way my father did. 4. He made such an inspiring speech that everybody got excited. 5. Light travels fast than sound. 6. Young as she is, she has travelled to many countries to put shows . 7. But since water is much cheaper than wine, and many of the fancier brands aren’t available in stores, most diners don’t notice or care. 8. While there’s no question that continuous stress is harmful, several studies suggest that challenging situations in which you’re able to rise to the occasion can be good for you.
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