精编国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案

精编国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案

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Vocabulary skills（3 points）Look at the columns below. Match each vocabulary word on the right with the correct definition on the left. (0.5 points each) 1.the bus or subway 2.proof of completion of courses of students 3.money for students from scholarships, grants, or loans 4.formal talks by professors or instructors on subjects of study 5.courses by video, video conferencing, or computers to students in different places 6.the points or grade a student gets on a test 答案： II. Reading Comprehension (4 points) Read the passages, then answer the questions that follow. (1 point each ) Experiencing Culture Shock A When Eliza James arrived at the University of Xian, she was excited to live in a new country, to improve her Chinese, and to experience a culture so different from her own. But soon her excitement turned to frustration as she encountered one roadblock after another. “I felt like I couldn＇t accomplish anything. My dorm room had no heat, I couldn＇t get into the classes I wanted, and every time I asked someone for help they gave me the runaround. I felt like no one was listening to me.“ Eliza met with administrators, sent letters of complaint, and even contacted the consulate in Beijing, but she got nowhere. What Eliza didn＇t realize was that her American approach to solving problems was very different from the Chinese one in which patience and negotiation skills are key. She soon learned how to solve problems within the cultural norms of Chinese society instead of forcing her own values onto those around her. “I finally feel like I fit in and that I know what I＇m doing. In fact, it＇s really fun being in a place that＇s so incredibly different from what I am accustomed to.“ B Yoshi Yamamoto is a junior at a small college outside of Boston. Although he is an honors student now, Yoshi didn＇t always have such an easy time studying in America. “Teaching methods are very different here than they are in Japan. It took me a long time to get used to learning in seminars and discussing ideas with my classmates. At first it seemed like I wasn＇t actually learning anything.“ Yoshi＇s reaction was to totally withdraw: he didn＇t participate in class discussion; he spent lots of time alone in his room, and he even skipped class on occasion. “I thought I could teach myself. Now I recognize the value of the U.S. academic system, and I am able to adapt it to my own learning style.“ C Both Eliza and Yoshi experienced what is called culture shock: psychological disorientation due to living in a new culture. For many international students, studying abroad can offer exposure to new cultures and an opportunity to study new fields and languages. However, it also offers the greater challenge of trying to function in a foreign culture. Studying and reading about a certain culture is poor preparation for the reality of living in it. According to psychological studies, the four stages of culture shock are 1. euphoria, 2. hostility, 3. gradual adjustment, and 4. adaptation. Culture shock can be manifested in many ways: homesickness, boredom, stereotyping of or hostility towards the host culture, overeating or overdrinking, withdrawal, and inability to work effectively. D Different people experience different levels of culture shock and react in different ways. For example, Eliza got angry while Yoshi withdrew from society. The most important thing to remember is that culture shock is normal; it is not something to be ashamed of. Luckily, there are some things international students can do to make their adjustment to a new country go more smoothly. For instance, they can stay in touch with family and friends from home, join international student organizations, meet people from their own countries, and get involved in campus activities. Most importantly, they can adjust to life abroad by keeping a sense of humor and trying to remain positive. Recognizing Paragraph Topics（choose the paragraph letter）题目2 7. an explanation of culture shock 选择一项：A. A B. B C. C D. D 题目3 8. ways that students can adjust to living in a new country 选择一项：A. A B. B C. C D. D 题目4 9. the experience of an international student in the United States 选择一项：A. A B. B C. C D. D 题目5 10. the experience of an international student in China 选择一项：A. A B. B C. C D. D Chapter 2 Exercise（分值7分）题目1 I. Vocabulary Skills（2 points）Sometimes examples can explain the meaning of a word or phrase. For example, sun, rain, and wind are examples of kinds of weather. Look at the columns below. Match each vocabulary word or phrase in the first column with the examples in the second column. (0.4 points each) 1.kinds of extreme weather 2.Earth’s natural materials and gases 3. diseases or health disorders 4. seasons of the year 5. natural areas or regions of the earth 答案： II. Reading Comprehension (5 points) Complete the following statements by choosing the best from the answers A, B or C. (1 point each) Seasonal Affective Disorder: More than Just the Blues A Joshua dreads the winter months, not only because of the cold New England weather--the sleet, snow, wind, and rain--but because as the seasons change from summer to fall to winter, the days get shorter. As the days get shorter, he starts feeling depressed and irritable and spends more and more time at home, eating and sleeping. A graduate student in philosophy, Joshua finds that he gets little work done during the winter months and has trouble paying attention in class and concentrating on his research. “I soon realized that what I thought was just the ＇winter blues＇ was something more extreme than that.“ Josh visited a doctor who diagnosed him with SAD. B Seasonal Affective Disorder, or SAD, is a kind of depression that occurs seasonally. It is associated with the long hours of darkness and lack of sunlight during the winter months (people with SAD usually feel worse from December through February). Scientists don＇t completely understand the exact causes of SAD, but they believe it is related to a biochemical imbalance in the hypothalamus. The hypothalamus is the basic part of the brain that controls the body＇s breathing, heartbeat, metabolism, and hormone release. The effects of SAD include moodiness, irritability, low energy, increased appetite for carbohydrates (foods such as potatoes, rice, and bread), difficulty concentrating, and the tendency to oversleep. C Although doctors described SAD for the first time in 1984, humans have probably dealt with the disorder for thousands of years. It is not a coincidence that many cultures have important celebrations during the short days of the winter months. Christmas, Hanukkah, and Winter Solstice celebrations all occur in December. These celebrations involve lighting candles in order to bring light, warmth, and happiness to an otherwise depressing time of year. D So what can SAD sufferers do to feel better? Naturally, they need more light. For people who have mild cases of SAD, exercising in the morning sun could be enough to help them. Phototherapy, or light therapy, is usually prescribed for people who have more serious cases of the disorder. In light therapy, patients sit in front of a light box, a strong artificial light, for up to four hours a day. Phototherapy is effective in over 80% of SAD cases, and patients usually see results within three to four days. Although the symptoms of SAD are similar to those of clinical depression, traditional antidepressants have not proven useful in treating SAD. While psychological counseling cannot treat the symptoms of SAD, it is recommended to help SAD sufferers learn to accept and deal with their illness. 题目2 6. Joshua starts feeling depressed and irritable in the winter because 选择一项：A. he gets little work done B. he suffers from Seasonal Affective Disorder C. he is a graduate student in philosophy 题目3 7. Seasonal Affective Disorder, or SAD, is a condition that researchers believe affects people during the winter months. Scientists believe it is caused by 选择一项：A. breathing, heartbeat, metabolism, and hormone release B. moodiness, irritability, loss of energy, increased appetite, difficulty concentrating, and sleepiness C. lack of sunlight and a biochemical imbalance in the brain 题目4 8. Humans have probably struggled with SAD since 选择一项：A. ancient times B. December C. 1984 题目5 9. People who suffer from SAD can to feel better. 选择一项：A. do light therapy B. take antidepressant drugs C. eat carbohydrates 题目6 10. This passage talks about_____. 选择一项：A. what the SAD effects are B. Both A and B. C. how to help SAD suffers Chapter 3 Exercise（分值7分）I. Reading Comprehension (5 points) Read the passages, then answer the questions that follow. (1 point each ) Fast food can be good food Many people are too busy to prepare and eat three nutritious meals a day.so they turn to the convenience of fast-food restaurants. Many of the items at fast-food restaurants, snack bars, and food stands are fattening and not very nutritious.But fast food doesn’t have to be unhealthy.you can eat at fast-food restaurants and still eat well. Pay Attention to Calories and Fat Content By paying attention to the number of calories and fat that a food item has ,you can make smarter choices.Calories are “units for measuring how much energy a food will produce”.condsider two fast-food meals. A quarter-pound hamburger with cheese, jumbo-size fries,and a 16-ounce soda have a total of 1,535 calories and 76 grams of fat .a broiled (cooked under direct heat or over a flame )chicken sandwich ,a side salad with low-fat dressing,and a glass of water at the same fast-food restaurant have only 422 calories and 7 grams of fat .but maybe you really want a hamburger and fries .well,you can have a small hamburger,a small serving of fries,and a glass of water.At a total of 490 calories and 20 grams of fat,that’s still a much smarter choice than the large burger ,fries,and 20 grams of fat ,that’s still a much smarter choice than the large burger,fries,and sada. There’s More That You Can Do There are a few additional things you can do to make sure you eat well in fast food restaurantS.First of all,say “no” when the cashier asks you if you want to “supersize” you meal (order an extra large portion of each item).Second, ask for no mayonnaise or sauce,or ask for it on the side (in a separate dish).Third,substitute(use something instead of something else)healthy foods for fatty ones. For example,instead of ordering deep-fried tempura,order fresh vegetables.Instead of ordering a beef burrito with lots of cheese and sour cream,order a vegetable burrito with beans and rice.and don’t eat the chips!Another thing you can do is order a side salad or a vegetable soup and eat it first.That way,you will eat some vegetables,and you won’t be able to eat as much of your burger and fries.Fnally,eat slowly and stop eating when you’re full. It sounds simple,but many people keep eating even after they become full. 题目1 1.What is the main idea of this article ?________ 选择一项：A. It’s smart to eat foods with low calories and fat content. B. Fast food is always bad for you . C. You can eat well in fast-food restaurant D. Fast-food restaurants are the best the place to find healthy foods . 题目2 2.A small hamburger and small firies has __________ 选择一项：A. more calories and fat than a chicken sandwich and a salad. B. the same amount of calories and fat as a chicken sandwich and a salad. C. fewer calories and fat than a chicken sandwich and a salad. D. the same amount of calories and fat as a large portion of fries. 题目3 3.Some things you can do to eat well in fast-food restaurants are________ 选择一项：A. ask for eatra manyonnaise and sauce and say no to “surpersizing” . B. order a vegetable burrito instead of chips and eat sour cream . C. order smaller portions and eat all the food you order. D. order healthy foods instead of fatty ones and drink water. 题目4 4.Manyonnaise and sauces probably_________ 选择一项：A. make you eat less because they make you feel full sooner. B. make you eat more because they make your food taste better. C. have a lot of fat and calories. D. don’t have a lot of fat and calories. 题目5 5. By eating a salad or soup before the rest of your meal,_______ 选择一项：A. you eat less of the rest of your meal. B. you eat more slowly. C. you get full sooner. D. you eat the rest of your meal more quickly. II. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. (0.4 points each) 题目6 changes damaging losing global available The growing similarities in diet and eating habits around the world are influencing people of various cultures in different ways. For example, Western foods are 6 damaging health in the industrialized island country of Japan. Instead of small meals of seafood, rice, and vegetables, the typical Japanese diet now includes large amounts of meat, dairy products, and desserts like tiramisu, a rich Italian dish full of chocolate, cheese, and sugar. According to Japanese health researchers, such 7 changes in eating habits are related to a great increase in health problems such as heart disease, strokes, cancer, and diabetes. On the other hand, the changing 8 global diet is having the opposite effect on the people in the CzechRepublic. The government of this European nation no longer supports meat and dairy products financially, so the cost of these foods is going up. In contrast, fresh fruits and vegetables are becoming more widely 9 available from private markets and stands. Cooks are even serving salads to schoolchildren, and families are eating healthier home-cooked meals. For these reasons, fewer Czech men are having heart attacks, the women are 10 losing a lot of weight, and most people are living healthier lives. Chapter 4 Exercise（分值7分 I. Vocabulary Skills（2 points）题目1 Match each vocabulary word on the left with the correct definition on the right. (0.4 points each) 1.make sense 2.pedestrians 3.vehicle 4.teenager 5.fine 答案： II. Reading Comprehension (5 points) Complete the following statements by choosing the best from the answers A, B, C, or D. (1 point each) These days, it’s getting easier and easier to find your way around. Some people have GPS devices in their cars to make sure they don’t get lost. GPS stands for Global Positioning System. These devices use satellites in space to “see” where you are and give you directions to where you want to go. And if you don’t have a GPS device, you can simply go online to get step-by-step directions. Websites like MapQuest.com and mappoint.msn.com can produce a map and directions in just a few seconds. But how do they do it? MapQuest® uses data (information) from a few different sources to produce directions and maps. Before MapQuest® went online, it sold regular paper maps in places like gas stations. The website uses the data from those paper maps, information from digital mapping companies, and government databases. At the moment, MapQuest® uses more than 30 computers to read all this data and provides users with millions of maps every day. In order to find the best route (way or path) from one place to another, MapQuest® first has to look at all possible routes. Then MapQuest® looks at each part of each possible route. It considers the types of roads on the different routes. Are they dirt roads, paved roads, freeways, or city streets? It looks at how many turns there are in each route and what kinds of turns they are. Are they right turns or left turns? It also considers the speed limit on each road and how many intersections there are. An intersection is “a place where two or more roads cross each other”. MapQuest® can also tell you how long your trip will take you. It does this by doing some math. MapQuest® bases its estimated driving times on the length and speed limit of each part of the route and the amount of time it probably takes to get through each intersection. For example, it allows more time for a left turn at an intersection than it does for a right turn. Someday, maybe we will have cars that can just drive us wherever we want to go, but for now, mapping websites make it a little harder to get lost. 题目2 6.What is the main idea of this article? 选择一项：A. Why mapping websites don’t work well. B. Why mapping websites are better than paper maps. C. How mapping websites work. D. How the first mapping website started. 题目3 7.According to the article, MapQuest®______ 选择一项：A. started as maker of government databases. B. started as an Internet company. C. uses millions of computers to read data. D. starting by selling paper maps. 题目4 8.When you search for directions, the first thing MapQuest® does is_______ 选择一项：A. consider how many turns you want to take. B. print out a map and directions. C. estimate driving time. D. look at all possible paths. 题目5 9.When it’s deciding on the best route, MapQuest® probably chooses ________ 选择一项：A. the route with the most turns. B. dirt roads instead of paved roads. C. freeways instead of dirt roads. D. city streets instead of freeways. 题目6 10. To estimate your driving time, MapQuest® considers _________ 选择一项：A. the distance between turns on your route. B. the speed limit for half of the route. C. the fastest and slowest speed limits on your route. D. the speed limits and types of turns on your route. Chapter 5 Exercise（分值7分）I. Reading Comprehension (5 points) Read the five main-idea questions that follow about the information in the reading. Three details correctly answer each question. Cross out the untrue, unrelated detail. (1 point each ) 题目1 1. What are the definitions of the two main types of families? 选择一项：A. Human beings lived in loosely-related groups. Each group had a common ancestor long time ago. B. The nuclear family consists of two parents and their biological or adopted children. C. The extended family may include grandparents, parents, children and relatives living together on the same street or in the same area. D. The nuclear family is the same as the extended family. 题目2 2. What are the reasons for the changes in the structure of the family? 选择一项：A. The divorce rate went down and the birthrate began to rise in the early 1900s in the United States. B. Couples did not want many children then. C. In the early 1900s in the United States, the divorce rated went down and the birthrate went down. D. At that time, couples were staying married for few years. 题目3 3. What happened to families in industrialized countries in the 1930s and 1940s? 选择一项：A. Before and during World War II, families faced few financial problems and women didn’t have to work away from home. B. Men were at war, so women had to work outside the home. C. Before and during World War II, families had problems. D. Families had serious financial problems during World War II. 题目4 4. What changes will happen to family structure during the next decades? 选择一项：A. Divorces would be fewer, mothers would stay at home after the war. B. Children began living at home longer. C. After the war, family structure changed back. D. After the war, there were more divorces and fewer stay-home-mothers. 题目5 5. What will families be like in the future? 选择一项：A. Many people want the traditional two-parent family back. B. Two-parent family will probably come back and all other family forms will end. C. Unmarried parents with adopted or foster children, and one-person households. D. There may be more single-parent families. II. Vocabulary Skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each) 题目6 living extended category typical believe The Family of the Future Many people today would like the traditional two-parent family back—that is to say, they want a man and a woman to marry for life; they also think the man should sport the family and the woman should stay home with the children. However, few families now fall into this 6 category In fact, if more women decide to have children on their own, the single-parent household may become more 7 typical than the traditional family in many countries. Also, unmarried couples may decided to have more children—or they might take in foster children or adopt. And because people are staying single and 8 living longer (often as widows), there may be more one-person households in the future. On the other hand, some people 9 believe similar events happen again and again in history. If this is true, people may go back to the traditional 10 extended or nuclear family of the past. Others think the only certainty in history is changing: in other words, the structure of the future family could begin to change faster and faster—and in more and more ways. Chapter 6 Exercise（分值7分）I. Vocabulary skills（2 points）Complete the following statements by choosing the best from the answers A, B, C, or D. （0.4 points each）题目1 1. Some examples of the architecture of old Europe are the magnificent cathedrals and castles. The design and building styles of modern architecture are excellent too. What does the noun architecture mean in these sentences? 选择一项：A. the place with significant civilization everywhere B. people that study the culture of old Europe and other societies C. the art and science of designing the study of classical literature D. the form and plan of buildings and other structures 题目2 2. Perhaps the real beginning of civilization—with its scientific and technological discoveries and inventions—was in the Middle East and Africa. Over five thousand years ago, those ancient civilizations had astronomy, mathematics, medicine, government, and so on. Which word is a synonym of the word civilization? 选择一项：A. technology B. cathedral C. culture D. astronomy 题目3 3. The cultural legacy of ancient Chinese and Indian peoples included walled cities, the first governments, tools for work, and weapons for protection. odern peoples built on this legacy.What is a possible explanation of the word legacy? 选择一项：A. ideas and achievements passed from earlier generations to modern society B. a gift of money that somebody gives to another person C. international business conducted in cities and government structures D. the state or condition of being legal; not against the law 题目4 4. “For me, the idea of ancient culture creates a contradiction in definitions,” said Karen, going against Mei’s views. “Only modern things can be part of culture.Of course, people that like classical art and music will contradict me.” What might the noun contradiction mean? 选择一项：A. the opposition of two opinions B. wearing a Hawaiian shirt in an ancient culture C. the short forms of two words together D. to put words together 题目5 5. Because of the worldwide media—movies, TV, CDs, the Internet, newspapers, magazines—everybody knows the same information, plays the same music, and enjoys the same jokes.How might you define the phrase the media? 选择一项：A. the combination of visual, sound, and printed ways to send ideas around the world B. communication styles include motions, gestures and facial expressions C. the tradition of being in the middle—not on the extremes of possible views D. events that appear in the daily news and that everyone knows about II.Reading Comprehension (5 points) Decide whether the following statements are true or false. Write “T” for True and “F” for False. （1 point each）题目6 Many visitors to different countries don’t realize how important it is to understand a country’s culture. Sometimes people learn this lesson by making a big cross-cultural blunder, or embarrassing mistake. In business situations, these blunders can cost a lot of money or end business relationships. 6.It is important to understand other people’s cultures before you do business with them. 选择一项：A. F B. T 题目7 For example, one company wanted to sell toothpaste in Southeast Asia. In their advertisements, they claimed that their toothpaste whitens teeth. They didn’t understand that many of the local people chewed betel nuts to make their teeth black, and that these people thought black teeth were attractive. 7. The toothpaste company probably kept using the same advertisement in Southeast Asia. 选择一项：A. F B. T 题目8 In another case, a car company tried to sell a car called “Matador” in a Spanish-speaking country. The company thought that it was a strong name because it means “bullfighter”. In Spanish, matador is indeed a noun meaning “bullfighter”. But it is also an adjective meaning “killing”. Imagine driving around in a car called “Killing”! 8. The car company that tried to sell a car to a Spanish-speaking country probably didn’t sell many Matador cars in that country. 选择一项：A. F B. T 题目9 A European businessman had an important meeting with a company in Taiwan. He wanted to bring gifts for the people he was meeting with. He thought that something with his company’s logo on it would be a nice gift. So he bought some very nice pocket knives and had his company’s logo printed on them. He didn’t know that giving a knife as a gift symbolizes cutting off a friendship! 9. The European businessman probably researches new cultures before he visits them now. 选择一项：A. T B. F 题目10 It’s very easy to make blunders like these people did. But it’s also very easy not to. Before you visit a new country, research that country’s customs and etiquette (social rules for polite behavior). You can find a lot of information online. Just go to a search engine and type in key words like “cross-cultural etiquette” or “cultural information Taiwan”. By spending a few minutes doing research, you can save yourself from a lot of embarrassment and make sure you don’t accidentally offend anyone. 10. What you can disagree with people to save yourself from making cross-cultural blunders. 选择一项：A. T B. F Chapter 7 Exercise（分值7分）I. Reading Comprehension (5 points) Decide whether the following statements are true or false. Write “T” for True and “F” for False on the Answer Sheet. (1 point each) 题目1 For instance, a doctor doesn’t always have time to thoroughly explain an illness. In these cases, the Internet can be a valuable resource—a place to read all about the causes, symptoms, and remedies for an illness. 1. One benefit of using the Internet as a medical resource is it has a lot of information about illnesses and diseases. 选择一项：A. F B. T 题目2 For example, some websites claim that sniffing (smelling) a newspaper can cure nausea (the feeling of being sick to your stomach and wanting to vomit). 2. One possible remedy for nausea is drinking a lot of tea. 选择一项：A. T B. F 题目3 Other websites suggest that a person with a cold should keep a piece of raw garlic in his or her mouth all day and bite down on it every few minutes to release the juice. People with smelly feet are told to soak their feet in tea for half an hour. 3. The websites remedies might be unpleasant or odd, but they probably will cause harm. And who knows? They might actually be unhelpful. 选择一项：A. F B. T 题目4 An herbal remedy for helping your memory may also be a blood thinner. So if your doctor prescribed (put you on) a blood thinner and you start taking this herb without asking your doctor about it, a simple cut could be deadly; you might not be able to stop bleeding. 4. A person who is taking a prescribed drug should probably talk to the doctor before taking an herbal remedy. 选择一项：A. F B. T 题目5 The bottom line is this: be careful when using the Internet as a health resource. Use it to find information that you can discuss with your doctor. But don’t spend a lot of money on “miracle cures”. 5. The best way to use the Internet as a medical resource is to read about your illness and discuss what you find out with your doctor. 选择一项：A. T B. F II. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each) 题目6 disease substance classification prevent figure In a small-town farm market, hundreds of elderly people drink a glass of sour dark cherry juice every day. These happy senior citizens, some of them over the age of 90, claim that the natural fruit juice cures—or at least decreases—the pain of their arthritis, a 6 disease of the joints of the aging body. It’s a folk remedy, not a proven medical therapy. Nevertheless, science is beginning to 7 figure out why sour cherry juice might work to improve the health of patients with arthritis. The secret is in the 8 substance that gives the cherries their dark red color. It belongs to a 9 classification of natural nutrients that color blueberries, strawberries, plums, and other fruits—and vegetables too. Moreover, these coloring substances may help to 10 prevent serious health disorders like heart disease and cancer. In other words, vitamins and fiber are not the only reasons to eat fruits and vegetables. “To take advantage of natural whole foods,” advise nutritionists. Chapter 8 Exercise（分值7分）I. Vocabulary Skills（2 points）Complete the following statements by choosing the best from the answers A, B, C, or D. ( 0.4 points each) 题目1 1.At all hours, the media offer language learners “real-life” audio visual instruction and practice in aural comprehension. 选择一项：A. hospital and health information B. understanding spoken language C. the answers to test questions D. real-life experience 题目2 2. High-quality TV programming —a good plan of shows about various fields of study—can increase people’s knowledge and improve their thinking abilities. 选择一项：A. scientific and medical shows B. movies with good music C. academic lecture courses D. choice and organization of shows 题目3 3. Television and video provide almost everyone with good entertainment—a pleasant way to relax and spend free time at home. 选择一项：A. amusement or pleasure B. freedom from worry and tension C. relaxation through exercise D. fun through serious study 题目4 4. Images of violence on the screen scare people, giving them terrible nightmares when they sleep. 选择一项：A. dark, stormy weather B. bad conditions C. physical disabilities D. behavior that hurts people 题目5 5. The talk shows of “trash TV” make instant “stars” of real people with strange or immoral ideas, who tell their most personal secrets, shout angrily, and attack one another. 选择一项：A. valuable programs B. negative effects C. shows without quality D. normal life stories II. Reading Comprehension (5 points) Complete the following sentences by choosing the best from the answers A, B, C, or D. (1 point each) A Everyone makes mistakes, or so the saying goes. But have you ever heard about mistakes in Hollywood? When most people think of Hollywood, they think of blockbusters (very successful movies), high-paid actors, glitz, and glamour. But according to one Website, many Hollywood movies are full of mistakes. Some are technical errors. For instance, in a scene of the science-fiction adventure film The Matrix, when the main character steps out of his car, the viewer can clearly see the camera crew in the car window. In another scene, the same character is typing on his computer, yet the computer screen is blank. Other movie mistakes are historical. For example, the epic Gladiator, an Oscar winner, is known for having lots of historical errors. Throughout the movie, the gladiator Maximus refers to his home in Spain, and the other characters call him “the Spaniard.“ However, in 180 A.D., when the movie takes place, Spain as a country or even as a concept didn＇t exist yet. At another point in the movie, Maximus says that his homeland of Spain has “the best horses.“ But horses weren＇t brought to the Iberian Peninsula until the invasion of the Moors (North Africans) in 711 A.D, more than 500 years after the movie takes place. The historical drama Titanic, another Oscar winner, also has its share of historical blunders. The Titanic sunk in the year 1912. So why is one of the characters wearing a digital watch? In fact, movie watchers have found over 100 mistakes in The Matrix, Gladiator, and Titanic. Can you think of any errors in your favorite films? B How susceptible are you to advertising? Has a TV commercial or magazine ad ever made you buy the product that was advertised? If so, perhaps you have been subjected to subliminal advertising. Subliminal advertising is a kind of advertising that appeals to the subconscious. The word “subliminal“ comes from the Latin “sub“ meaning “lower,“ “beneath,“ or “under,“ and “limen“ meaning “threshold,“ (the level at which something begins to happen). Thus, subliminal advertising stimulates your brain at a level below conscious perception. You cannot see, hear, or perceive subliminal ads, but they may affect you just the same. There are two main types of subliminal ads. The first involves flashing messages quickly during a commercial or film. The messages appear and disappear so rapidly that the mind cannot process them consciously, but it might receive them passively, at a subconscious level. James Vicary, a market researcher, first introduced this kind of subliminal advertising in 1957 when he flashed the words “Eat Popcorn“ and “Drink Coca-Cola“ every five seconds during a movie. The messages couldn＇t be seen, yet Vicary claimed that the moviegoers＇ brains could perceive them: Coke sales went up by 18% and popcorn sales by over 50%. More recently, the same type of subliminal advertising was used in a negative ad for a political campaign. In the ad, the word “rats“ flashed up briefly during the part of the ad describing one party＇s healthcare plan. The purpose was to associate that opposing party with the negative word “rats.“ The second kind of subliminal advertising involves hiding or incorporating images into visual advertisements. A well-known example is on a package of a famous brand of cigarettes. Some say that if you look closely you can see the image of a man who is sexually aroused. In fact, a lot of subliminal advertising involves sex, coming from the idea that “sex sells.“ One media researcher claims that everything from crackers to alcohol to soda has used subliminal sexual imagery to appeal to buyers. ‎ ‎ Although studies show that consumers believe strongly in the power of subliminal ads, no one can prove the effects of subliminal advertising. Psychologists and others who study subliminal stimuli have not been able to show that subliminal advertising actually works. Many advertising researchers believe that traditional ads, in which a powerful image is used to sell a product, are more effective than subliminal advertising. All the same, it still remains a controversial topic, one that is on the mind of buyers and sellers alike. 题目6 6. What is the best title for the Paragraph A? 选择一项：A. The Success of Hollywood: Movie Madness. B. Hollywood Bloopers: Mega Movie Mistakes. C. History or Hollywood? Hollywood Interprets Famous Historical Events. 题目7 7. What is the best title for the Paragraph B? 选择一项：A. The Effect of Advertising on the Human Brain. B. Sex Sells: This History of Sex in Advertising. C. Subliminal Advertising: What Is It? Does It Work? 题目8 8.The Moors invaded Spain ______ the movie Gladiator takes place. 选择一项：A. before B. after C. since 题目9 9. Another word for mistake is ______. 选择一项：A. error B. blunder C. A and B 题目10 10.The subconscious is the part of the brain that _______. 选择一项：A. passively notices and remembers information B. actively notices and remembers information C. does not notice or remember information Chapter 9 Exercise（分值7分）I. Vocabulary Skills（2 points）题目1 Which of the words below contain a prefix with a negative meaning? Choose N. Choose X for the words without negative meanings. ( 0.4 points each) discourage 答案 N disrespect 答案 N illustrate 答案 X instant 答案 X illegal 答案 N II. Reading Comprehension (5 points) Complete the following statements by choosing the best from the answers A, B, C, or D. (1 point each) Meeting the Perfect Mate What is the best way to meet the perfect husband or wife? I am continuing to interview students on campus trying to answer this question for my sociology class. So far, people have mentioned arranged matches, discos and bars, computer dating services, and personal ads. One guy even said he thought supermarkets were the best places to meet women. I guess you can talk a lot about a head of lettuce! I decided to go to the school cafeteria to interview some people there. “I think date cafés are the best way to meet people,“ said my friend Rahul. “Date cafés? What＇s that?“ I asked. “Well, a date café is both a café and a dating service. You go to the café, order a cup of coffee or whatever you want, and look through people＇s profiles. Then, if someone interests you, you can send him or her an email and arrange a date at the café. You can also fill out your own profile and have people email you. The form asks you about everything from looks, to interests, to religion. The date café is a relaxed way to make contacts.“ “Are there many of them around?“ I asked. “Hmm. Well, there＇s one near campus called Drip. In fact, I had a Drip date just last week,“ said Rahul. “Drip! But isn＇t that a word that＇s used to describe someone who is dull and boring? It doesn＇t sound too promising.“ “Yeah, well it＇s funny you say that, because my date was pretty uninteresting. She barely talked at all, and she kept looking down at her coffee mug.“ “Well, what about a mail order bride?“ said Rahul＇s roommate, Joni. “A what?“ I asked. “A mail order bride. You know, you search for your wife in a catalog and the next thing you know you＇re married. With the Internet it＇s easier than ever,“ she said. “Ugh, that sounds awful.“ I said. “Have you ever met anyone who has done that?“ “Yes, my uncle did it. His marriage ended a year later. The truth is, I＇m against it. Usually the women come from poor countries and don＇t know what they＇re getting into. My uncle＇s wife had a really hard time adjusting and went back to her country as soon as they split up.“ “I think mail order is out. Any other suggestions?“ “I find that meeting people through classes or extracurricular activities is a good idea,“ said Michelle. “For instance, I signed up for a Japanese cooking class, both because I like Japanese food, and because I thought I might meet someone nice with similar interests.“ “And did you?“ “Yeah, I made lots of friends: Sumi, Katrina, Mariah...no guys, though. The class was 90% women. In fact, now that you mention it, the same thing happened with the salsa class, the pottery class and my Tai Chi class. I met a lot of nice women, but I definitely did not find the man of my dreams.“ Last I interviewed a couple in the library. “Friends“ they said. “We met through friends. It＇s the best way to find the perfect mate.“ “Really,“ I said. “And why is that?“ “Well, your friends usually know what you like. And also, you know the person is someone you can trust, not like meeting someone in a bar or a supermarket. For instance, we met because Chris＇s lab partner thought we would really get along.“ “Yeah, Scott and I met, and I immediately liked him. I emailed him and it took him three months to email me back!“ “Well, I＇m a little shy, but it eventually worked. Here we are, a year later and still together.“ “Well that＇s the best story I＇ve heard yet, “ I said. But if I＇ve learned one thing in this study, it＇s that meeting someone special, no matter how you do it, is difficult.“ 题目2 6.If you interview someone, you __. 选择一项：A. ask him/her a lot of questions B. ask him/her to fill out a form 题目3 7. A person＇s profile probably __. 选择一项：A. shows a picture of the person B. tells something about the person 题目4 8. A drip is __. 选择一项：A. a kind of computer dating service B. a dull, boring person 题目5 9. If something is awful, it＇s __. 选择一项：A. interesting and unusual B. unpleasant and bad 题目6 10. If you and your mate split up, you __. 选择一项：A. end your relationship B. get engaged Chapter 10 Exercise（分值7分）I. Reading Comprehension (5 points) Decide whether the following statements are true or false. Choose “T” for True and “F” for False. (1 point each ) 题目1 Competition in Olympic sports is supposed to be fair. However, in judged sports, fairness is impossible. Therefore, judged sports should be banned from the Olympic games. A judged sport is any sport that requires judges to determine a winner. For example, gymnastics, figure skating, half pipe (snowboarding), and diving are all judged sports. 1.The writer believes judged sports should be eliminated from the Olympics. 选择一项：A. T B. F 题目2 Why do I believe that judged sports should be eliminated from the Olympics? First of all, judges don’t see everything. For example, a mistake in figure skating can happen in a fraction of a second. If a judge blinks or looks away for a moment, he or she might miss the mistake and give the skater a higher score than the skater deserves. 2.One reason that judged sports should not be allowed in the Olympics is that judges can have different opinions. 选择一项：A. T B. F 题目3 Second, two judges can disagree about which athlete gave the best performance. In sports in which the difference between gold and silver is usually a few hundredths of a point, this kind of subjectivity is unacceptable. Can anyone really say with certainty that a gymnast who receives a score of 9.825 is a better gymnast than one who scores 9.823? 3.One argument against banning judged sports from the Olympics is that people should stop arguing about it. 选择一项：A. T B. F 题目4 A lot of people claim that judged sports are subjective and should not be allowed in the Olympics. They feel that only sports that are measured objectively for things like speed, such as swimming, track, and skiing, should be allowed because judges can’t be objective and fair. I disagree with these people. Why? I believe that no sport is 100% fair and objective. 4. The writer here believes all sports are objective. 选择一项：A. T B. F 题目5 Some athletes may win because their equipment is better than their opponents’ equipment. For example, in the 2000 summer Olympics, some swimmers wore controversial high-tech suits. The maker of the suit claimed that the fabric could make a swimmer 3% faster. No one could prove that this was true, but they couldn’t prove that it wasn’t true either. 5. The equipment can be one reason that decides athletes’ sports scores. 选择一项：A. T B. F 题目6 II. Vocabulary Skills（2 points）Match the following vocabulary items on left with their possible explanations on right. ( 0.4 points each) co-worker contribute promotion progress intermission 答案： 形考任务二（30分）破冰行动（所属章：Guidelines；分值5分；需要教师批阅）讨论区 异国特色食谱（所属章：Chapter 3；分值5分；需要教师批阅）讨论区 身边的家庭模式（所属章：Chapter 5；分值5分；需要教师批阅）讨论区 新闻采访稿（所属章：Chapter 8；分值5分；需要教师批阅）互动评价 网上表现（所属章：所有章节；分值10分；需要教师批阅）《纳税筹划》网络课答案 形考任务1 一、单选题（10道，共40分）题目1 税务筹划与逃税、抗税、骗税等行为的根本区别是具有（ ）选择一项：A. 合法性 B. 前瞻性 C. 可行性 D. 违法性 题目2 以下选项中，不属于累进税率形式的是（ ）选择一项：A. 超额累进税率 B. 定额累进税率 C. 超率累进税率 D. 全额累进税率 题目3 以下选项中，属于纳税人的有（ ）选择一项：A. 代收代缴义务人 B. 外国人和无国籍人 C. 居民企业 D. 代扣代缴义务人 题目4 税收筹划是在纳税人（ ）对相关事项的安排和规划。 ‎ ‎ 选择一项：A. 生产经营行为发生后 B. 纳税义务发生之前 C. 纳税义务发生之后 D. 生产经营行为发生后 题目5 税收筹划的目标是（ ）选择一项：A. 成本最小化 B. 税负最小化 C. 企业利润最大化 D. 企业价值最大化 题目6 下列关于个人独资企业、合伙企业征收个人所得税的表述错误的是（ ）。 选择一项：A. 合伙企业的生产经营所得和其他所得采用先分后税的原则 B. 实行查账征收方式的个人独资企业和合伙企业改为核定征税方式后，在查账征收方式下认定的年度经营亏损未弥补完的部分可以逐年延续弥补 C. 以合伙企业名义对外投资分回利息或者股息、红利的，应按比例确定各个投资者的所得，分别按利息、股息、红利所得项目计征个人所得税 D. 合伙企业的个人投资者以企业资金为家庭成员支付与企业生产经营无关的消费性支出，视为企业对个人投资者的利润分配 题目7 下列单位不属于企业所得税纳税人的是 （ ）。 选择一项：A. 股份制企业 B. 有经营所得的其他企业 C. 合伙企业 D. 外商投资企业 题目8 我国实行法人所得税制度，（ ）是企业所得税的独立纳税人，经营亏损不能冲抵母公司利润。 选择一项：A. 总公司 B. 子公司 C. 母公司 D. 分公司 题目9 下列关于企业所得税收入确认时间的表述正确的是 （ ）。 ‎ ‎ 选择一项：A. 接受捐赠收入，按照合同约定的接受捐赠资产的日期确认收入的实现 B. 租金收入，依照承租人实际支付租金的日期确认收入的实现 C. 股息、红利等权益性投资收益，按照被投资方实际分配利润的日期确认收入的实现 D. 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现 题目10 需要同时缴纳企业所得税和个人所得税的是（ ）选择一项：A. 合伙企业 B. 个体工商户 C. 个人独资企业 D. 公司制企业 二、多选题（5道，共30分）题目11 递延纳税筹划法是（ ）选择一项或多项：A. 企业没有减少税款的缴纳 B. 获取了货币时间价值的相对收益 C. 推迟纳税义务发生时间 D. 企业减少了税款的缴纳 题目12 税收管辖权筹划法是（ ）选择一项或多项：A. 避免自己的所得成为行使地域管辖权国家的征税对象 B. 减轻或消除有关国家的纳税义务 C. 避免成为行使居民管辖权国家的公民 D. 避免成为行使居民管辖权国家的居民 题目13 由于税收待遇的差别，以下（ ）承担全面纳税义务。 ‎ ‎ 选择一项或多项：A. 分公司 B. 母公司 C. 子公司 D. 总公司 题目14 企业利用纳税人身份进行税收筹划，可以达到节省税金支出的目的。下列说法正确的是（ ）选择一项或多项：A. 子公司具有独立法人资格，通常履行与该国其他居民企业一样的全面纳税义务 B. 应当尽可能避免作为非居民纳税人，而选择作为居民纳税人 C. 应当尽可能避免作为居民纳税人，而选择作为非居民纳税人 D. 分公司具有独立法人资格，通常履行与该国其他居民企业一样的全面纳税义务 题目15 依据财产组织形式和法律责任权限，国际上通常把企业组织形式分为（ ）三类。 选择一项或多项：A. 公司制企业 B. 合伙企业 C. 合资企业 D. 个人独资企业 三、判断题（10道，共30分）题目16 自然人逃避缴纳税款，对自然人犯罪主体在各层次量刑幅度内判处有期徒刑或者拘役，不再进行其他处罚。 选择一项：对 错 题目17 根据我国税法规定, 居民纳税人对于来源于我国境内的所得缴纳个人所得税。 选择一项：对 错 题目18 税收抵免是指居住国允许非居民纳税人在本国税法规定的限额内，用已向来源国缴纳的税款抵免其向居住国应缴纳税额的部分。 选择一项：对 错 题目19 税收筹划是纳税人在纳税义务发生时对相关事项的安排和规划。 选择一项：对 错 题目20 代收代缴义务人是依照有关规定，在向纳税人收取商品、劳务或服务收入时，有义务代收代缴其应纳税款的单位和个人，因此应承担相应的纳税义务。 ‎ ‎ 选择一项：对 错 题目21 要避免成为居民纳税人身份，关键在于要明确中国对公司、企业居民纳税人身份的判定标准。按中国法律注册成立或实际管理机构所在地在中国境内，即为中国居民纳税人，从而负有无限纳税义务。因此，对其进行税收筹划的方法是：一方面要尽可能将实际管理机构设在避税地或低税区；另一方面也要尽可能减少某些收入与实际管理机构之间的联系。 选择一项：对 错 题目22 不组成企业法人的中外合作经营企业，由合作各方依照国家有关税收法律、法规分别计算缴纳所得税。 选择一项：对 错 题目23 总机构设在Ａ地的某外商投资企业，在Ｂ地设有一销售分机构，对分机构生产经营所得应按Ａ地企业所得税税率，由总机构汇总缴纳所得税。 选择一项：对 错 题目24 假如总公司内部有甲、乙分公司，甲分公司为盈利公司,而乙分公司为亏损公司,则在汇总纳税时，甲、乙分公司盈亏不能互抵，不能产生较好的亏损抵税效应。 选择一项：对 错 题目25 生产经营处于起步阶段、发生亏损的可能性较大的情况，考虑设立分公司，从而使外地发生的亏损在总公司冲减，以减轻总公司的负担。而当生产经营走向正轨，产品打开销路，可以盈利时，应考虑把分公司变更为子公司，可以在盈利时保证能享受当地税收优惠的政策。 ‎ ‎ 选择一项：对 错 形考任务2 一、单选题（10道，共40分） 题目1 企业从事下列项目的所得，减半征收企业所得税的是 （ ）选择一项：A. 麻类作物的种植 B. 油料作物的种植 C. 香料作物的种植 D. 糖料作物的种植 题目2 根据企业所得税的有关规定，以下对于所得来源确定的表述中，正确的是（ ）。 选择一项：A. 股息、红利权益性投资所得，按照分配所得的企业所在地确定。 B. 权益性投资资产转让所得按照投资企业所在地确定。 C. 提供劳务所得，按照所得支付地确定。 D. 转让不动产，按照转让不动产的企业或机构、场所所在地确定。 题目3 进行企业资本结构税收筹划时，企业债务资本与权益资本比重（ ），其节税作用越大。 选择一项：A. 越高 B. 相等 C. 略高 D. 越低 题目4 某国有企业20XX年11月接受捐赠一台生产设备，取得增值税专用发票上注明价款200万元，增值税34万元。20XX年6月进行股份制改造时将其出售，售价为260万元，出售时的清理费用为3万元，按税法规定已计提折旧4万元；假如不考虑增值税及其他相关税费，该国有企业2016年就该转让收入应缴纳企业所得税（ ）万元。 ‎ ‎ 选择一项：A. 15.25 B. 87.5 C. 12.5 D. 75 题目5 企业从事符合条件的环境保护、节能节水项目的所得，自项目取得第一笔生产经营收入所属纳税年度起 （ ）选择一项：A. 第一年免征企业所得税，第二年至第三年减半征收企业所得税 B. 第一年至第二年免征企业所得税，第三年至第五年减半征收企业所得税 C. 第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税 D. 第一年至第五年免征企业所得税 题目6 纳税人在购进货物时，在不含税报价相同的情况下，税负最重的是（ ）。 选择一项：A. 增值税一般纳税人 B. 能开增值税专用发票的小规模纳税人 C. 小规模纳税人 D. 能开增值税普通发票的小规模纳税人 题目7 20×7年2月，某增值税一般纳税人将20×2年购进的一台已抵扣过进项税额的生产设备改变用途，用作职工福利设施，该设备原值200万元，已提折旧18万元，则应做进项税额转出（ ）万元。 选择一项：A. 32 B. 0 C. 30.4 D. 29.12 题目8 下列属于固定资产加速折旧方法的是（ ）。 选择一项：A. 双倍余额递减法 B. 工作量法 C. 平均年限法 D. 直线法 题目9 甲公司代乙公司采购一批商品，下列行为符合委托代购业务要求的是（ ）。 ‎ ‎ 选择一项：A. 采购商品的发票开具给甲公司 B. 采购商品的发票开具给乙公司 C. 乙公司未能及时付款，甲公司垫付了资金500万元 D. 甲公司把货款金额和手续费一起与乙公司结算 题目10 增值税一般纳税人的下列行为，涉及的进项税额不得从销项税额中抵扣的是（ ）选择一项：A. 将外购的货物用于抵偿债务 B. 将外购的货物对外投资 C. 将外购的货物无偿赠送给外单位 D. 将外购的货物用于企业发放集体福利 二、多选题（5道，共30分）题目11 根据跨地区经营汇总纳税企业所得税征收管理规定，总机构应按照上年度分支机构的（ ）因素计算各分支机构当期应分摊所得税款的比例 选择一项或多项：A. 职工薪酬 B. 营业收入 C. 经营利润 D. 资产总额 题目12 利用无差别平衡点增值率判别法，进行增值税两类纳税人身份选择时，下面的选项正确的是（ ）。 选择一项或多项：A. 增值率=（销售额－购进额）/购进额 B. 增值率=（销售额－购进额）/销售额 C. 作为一般纳税人，销项与进项适用的增值税税率可以不一致 D. 作为一般纳税人，销项与进项适用的增值税税率一致 题目13 全面实行营改增之后，下列各项可抵扣进项税额的扣税凭证包括（ ）选择一项或多项：A. 增值税专用发票 B. 农产品收购和销售发票 C. 海关进口增值税专用缴款书 D. 机动车销售统一发票 题目14 下列关于消费税纳税义务发生时间，说法正确的有（ ）。 ‎ ‎ 选择一项或多项：A. 某汽车厂采用委托银行收款方式销售小汽车，其纳税义务发生时间为发出小汽车并办妥托收手续的当天。 B. 某涂料生产企业销售涂料，合同约定8月20日收取价款的80%，8月20日按规定发出全部涂料，20日应确认全部收入 C. 纳税人进口摩托车，其纳税义务发生时间为报关进口的当天 D. 某金银珠宝店销售金银首饰10件，收取价款25万元，其纳税义务发生时间为收款当天 题目15 下列做法，对企业有利的有（ ）。 选择一项或多项：A. 采取赊销和分期付款方式 B. 付款之前，先取得对方开具的发票 C. 使销售方接受托收承付与委托收款结算方式 D. 尽可能少用现金支付 三、判断题（10道，共30分）题目16 权益性投资资产转让所得按照投资企业所在地确定。 选择一项：对 错 题目17 企业以非货币形式取得的收入，应当按照交易价格确定收入额。 选择一项：对 错 题目18 纳税人采取商业折扣方式销售货物，折扣额无论是否另开发票，均不得从销售额中扣除。 选择一项：对 错 题目19 现行增值税法律制度规定，销售额没有达到起征点的，不征增值税；超过起征点的，应就超过起征点的部分销售额依法计算缴纳增值税。 选择一项：对 错 题目20 如果外国投资者在股权转让前先进行股利分配，合法地使转让价格降低，可以节税。 ‎ ‎ 选择一项：对 错 题目21 对于生产设备的出租人来说，按税法规定，公司无论从事经营租赁业务还是融资租赁业务，均应缴纳增值税。 选择一项：对 错 题目22 技术转让所得=技术转让收入－技术转让成本－相关税费，相关税费是指技术转让允许抵扣的增值税、合同印花税等相关税金及附加、合同签订费用、律师费等相关费用及其他支出。 选择一项：对 错 题目23 增值税一般纳税人2016年5月1日以后取得并在会计上按固定资产核算的不动产以及所发生的不动产在建工程，其进项税额应分2年平均从销项税额中抵扣，即每年抵扣进项税额的50%。 选择一项：对 错 题目24 纳税人支付的交际应酬费以及购进的旅客运输服务均属于企业业务开展所需，因此其进项税额均可从销项税额中抵扣。 选择一项：对 错 题目25 按照规定不得抵扣进项税额的不动产，发生用途改变，用于允许抵扣进项税额项目的，可抵扣进项税额＝增值税扣税凭证注明或计算的进项税额×不动产净值率，不动产净值率=（不动产净值÷不动产原值）×100%。 选择一项：对 错 形考任务3 一、单选题（10道，共40分） 题目1 合理提前所得年度或合理推迟所得年度，从而起到减轻税负或延期纳税的作用。这种税务处理属于（ ）。 ‎ ‎ 选择一项：A. 企业成本核算中的税收筹划 B. 企业生产经营中的税收筹划 C. 企业成果分配中的税收筹划 D. 企业投资决策中的税收筹划 题目2 采取缩短折旧年限方法的，最低折旧年限不得低于规定折旧年限的（ ）。 选择一项：A. 70% B. 40% C. 50% D. 60% 题目3 某小型零售企业20×7年度自行申报收入总额250万元，成本费用258万元，经营亏损8万元。经主管税务机关审核，发现其发生的成本费用真实，实现的收入无法确认，依据规定对其进行核定征收。假定应税所得率为9%，则该小型零售企业20×7年度应缴纳企业所得税（ ）万元。 选择一项：A. 2.55 B. 5.63 C. 6.38 D. 5.10 题目4 20×7年初A居民企业以实物资产2000万元直接投资于B居民企业，取得B企业40%的股权。20×7年12月，A企业全部撤回对B企业的投资，取得资产总计2800万元，投资撤回时B企业累计未分配利润为1000万元，累计盈余公积150万元。A企业投资转让所得应缴企业所得税为（ ）万元。 选择一项：A. 340 B. 85 C. 0 D. 200 题目5 境外某公司在中国境内未设立机构、场所，20×7年取得境内甲公司支付的贷款利息收入800万元，取得境内乙公司支付的财产转让收入180万元，该项财产净值120万元。20×7年度该境外公司在我国应缴纳企业所得税（ ）万元。 ‎ ‎ 选择一项：A. 86 B. 104 C. 98 D. 122 题目6 在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过（ ）的部分，由纳税人在办理年度汇算清缴时，在80000元限额内据实扣除。 选择一项：A. 10000元 B. 25000元 C. 15000元 D. 20000元 题目7 在新个人所得税法规定中，大病医疗费用的扣除属于（ ）选择一项：A. 基本减除费用 B. 其他扣除费用 C. 专项附加扣除费用 D. 专项扣除费用 题目8 对于只有两个子女的家庭关于赡养老人的扣除，其二者可能分摊的费用组合为（ ）。 选择一项：A. 2000元，0元 B. 800元，1200元 C. 1500元，500元 D. 1000元,1000元 题目9 关于子女教育的扣除，按照每孩每月（ ）扣除 选择一项：A. 3000元 B. 2000元 C. 1000元 D. 500元 题目10 关于住房贷款利息的扣除，新税法规定纳税人本人或其配偶购买中国境内住房发生的首套住房贷款利息支出，可以选择由夫妻一方按每月（ ）扣除。 ‎ ‎ 选择一项：A. 1000元 B. 3000元 C. 500元 D. 2000元 二、多选题（5道，共30分）题目11 下列关于企业发生的职工教育经费支出的阐述，正确的有（ ）选择一项或多项：A. 若支出超过上述限额的，准予在以后纳税年度结转扣除 B. 一般企业发生的职工教育经费支出，不超过工资薪金总额2.5%的部分，据实扣除 C. 高新技术企业和经认定的技术先进型服务企业，不超过工资薪金总额8%的部分，据实扣除 D. 软件生产企业发生的职工教育经费中的职工培训费用，可以全额税前扣除 题目12 下列关于企业价值最大化理论及这一目标下的税收筹划的说法，正确的是（ ）。 选择一项或多项：A. 由于企业价值最大化目标下作为价值评估基础的现金流量的确定，仍然是基于企业当期的盈利，因此只有选择税负最轻的纳税方案的活动才可称为税收筹划 B. 在企业目标定位于价值最大化的条件下，税收筹划的目标是追求税后利润最大化 C. 现金流量价值的评价标准，不仅仅看企业目前的获利能力，更看重企业未来的和潜在的获利能力 D. 企业价值最大化是从企业的整体角度考虑企业的利益取向，使之更好地满足企业各利益相关者的利益 题目13 下列各项行为中，视同销售的行为有（ ）。 选择一项或多项：A. 将生产的产品用于集体福利 B. 将资产在总机构及其境内分支机构之间转移 C. 将生产的产品用于市场推广 D. 将资产用于境外分支机构加工另一产品 题目14 个人所得税的纳税人包括（ ‎ ‎ ）选择一项或多项：A. 在中国有所得的外籍人员和港澳台同胞 B. 个体工商业户 C. 个人独资企业、合伙企业投资者 D. 中国公民 题目15 “三险一金”指的是（ ）选择一项或多项：A. 基本医疗保险 B. 住房公积金 C. 失业保险 D. 养老保险 三、判断题（10道，共30分）题目16 企业为促进商品销售而在商品价格上给予的价格扣除属于商业折扣，商品销售涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。 选择一项：对 错 题目17 企业应与具有合法经营资格的中介服务机构或个人签订服务协议或合同，除委托个人外，企业以现金等非转账方式支付的手续费及佣金不得在税前扣除。 选择一项：对 错 题目18 债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除属于现金折扣，销售商品涉及现金折扣的，应当按扣除现金折扣前的金额确定销售商品收入金额，现金折扣在实际发生时作为财务费用扣除。 选择一项：对 错 题目19 企业在20XX年1月1日至2020年12月31日期间新购进的设备、器具（指除房屋、建筑物以外的固定资产），单位价值不超过500万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧。 ‎ ‎ 选择一项：对 错 题目20 对受托加工制造大型设备、船舶、飞机，以及从事建筑、安装、装配工程业务或者提供其他劳务等，持续时间超过6个月的，可以通过生产进度或完成工作量的安排来调节收入确认的时间。 选择一项：对 错 题目21 在中国境内无住所的个人，在一个纳税年度内在中国境内居住累计不超过90天的，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。 选择一项：对 错 题目22 关于专项附加扣除费用，纳税人在确定完具体的分摊方式和额度后，在一个纳税年度内还可以向税务机关申请变更。 选择一项：对 错 题目23 纳税人发生的医药费用支出只能由其本人扣除。 选择一项：对 错 题目24 在新个人所得税法规定中，专项附加扣除费用包括子女教育、继续教育、住房贷款利息或者住房租金、赡养老人等5项专项附加扣除。 选择一项：对 错 题目25 新个人所得税法规定：专项扣除、专项附加扣除和依法确定的其他扣除，以居民个人一个纳税年度的应纳税所得额为限额；一个纳税年度扣除不完的，可以结转以后年度扣除。 选择一项：对 错 形考任务4 一、单选题（10道，共40分） 题目1 下列有关设立公司组织形式的税收筹划，表述正确的有（ ）。 选择一项：A. ‎ 无论子公司还是分公司，都是独立法人，都应单独计算并缴纳企业所得税 B. 子公司不是独立的法人，其所得与总公司汇总纳税 C. 对于设立之初亏损的分支机构，或者在总公司亏损、分支机构盈利的情况下，分支机构宜采用分公司的形式，以获得盈亏相抵的好处 D. 如果总机构位于税率低的地区而分支机构位于税率较高的地区，分支机构则宜采用子公司的形式，以实现规避高税率的目的 题目2 张先生将自己的一栋价值2000万元的房产投资入股甲企业，并取得甲企业20%的股权，房产于10年前购入，取得购入成本1000万元，张先生对房产转让行为应缴纳的个人所得税（ ）选择一项：A. 200 B. 0 C. 300 D. 100 题目3 负债最重要的杠杆作用则在于提高权益资本的收益率水平及普通股的每股收益率方面，以下公式得以充分反映的是（ ）选择一项：A. 权益资本收益率（税前）= 息税前投资收益率 + 负债/资产总额×（息税前投资收益率－负债成本率）B. 权益资本收益率（税前）= 息税前投资收益率 + 负债/资产总额÷（息税前投资收益率－负债成本率）C. 权益资本收益率（税前）= 息税前投资收益率 + 负债/权益资本×（息税前投资收益率－负债成本率） D. 权益资本收益率（税前）= 息税前投资收益率 + 负债/权益资本÷（息税前投资收益率－负债成本率）题目4 甲公司20×9年6月以12 ‎ ‎500万元收购乙公司的全部股权。乙公司初始投资成本4600万元，20×8年12月31日的资产账面净值为6 670万元，经评估确认后的价值为9 789万元。甲公司的股权支付额为12 000万元（计税基础为9 000万元），非股权现金支付为500万元。取得股权的计税基础（ ）选择一项：A. 4100 B. 4200 C. 4600 D. 4333.2 题目5 甲公司共有股权2 000万股，为了将来有更好的发展，其将85%的股权让乙公司收购，然后成为乙公司的子公司。收购日，甲公司每股资产的计税基础为8元，每股资产的公允价值为10元。在收购对价中乙公司以股权形式支付15 300万元，以银行存款支付1 700万元。该合并业务符合企业重组特殊性税务处理的条件且选择此方法执行。对于此项业务，非股权支付额对应的资产转让所得为（ ）万元。 选择一项：A. 400 B. 170 C. 340 D. 153 题目6 如果一个企业或个人被一个国家认定为其税收居民，那它（他）就要在该国承担（ ）。 选择一项：A. 本国纳税义务 B. 有限纳税义务 C. 外国纳税义务 D. 无限纳税义务 题目7 （ ）是跨国企业进行国际税收筹划的基本手段。 选择一项：A. 筹资结构 B. 组织形式 C. 转让定价 D. 国际避税地 题目8 跨国企业针对常设机构进行国际税收筹划的主要思路是：尽可能（ ）。 选择一项：A. 在多个国家或一个国家形成常设机构 B. ‎ 在多个国家或一个国家设立分支机构 C. 避免在多个国家或一个国家设立分支机构 D. 避免在多个国家或一个国家形成常设机构 题目9 转让定价的税务管理一般强调遵循（ ）。 选择一项：A. 成本收益原则 B. 费用最小原则 C. 利润最大原则 D. 独立交易原则 题目10 一般而言，企业可以通过改变其筹资结构（ ），减轻税负。 选择一项：A. 加大债权融资比重 B. 加大转让定价规模 C. 加大企业经营规模 D. 加大股权融资比重 二、多选题（5道，共30分）题目11 以下兼并按出资方式可以起到延迟纳税的效果的有（ ）。 选择一项或多项：A. 现金购买股票式兼并 B. 股票换取资产式兼并 C. 股票换取股票式兼并 D. 现金购买资产式兼并 题目12 以下属于企业分支机构所得税的缴纳方式的有（ ）。 选择一项或多项：A. 分支机构独立申报纳税 B. 分支机构集中到总公司汇总纳税 C. 代扣代缴 D. 定期定额纳税 题目13 转让定价是跨国企业进行国际税收筹划的基本手段。具体来说，其主要形式包括（ ）。 选择一项或多项：A. 成本分摊 B. 资金融通 C. ‎ 转让货物 D. 提供劳务 题目14 各国对关联企业的认定标准越来越多样和宽泛，以下属于我国认定形成关联关系的有（ ）。 选择一项或多项：A. 经营控制 B. 资金控制 C. 亲属关系 D. 特许权控制 题目15 国际税收协定关于常设机构的条款详细列举的常设机构的具体标准有( )。 选择一项或多项：A. 建筑安装工程持续时间超过12个月 B. 固定的营业场所 C. 独立代理人 D. 非独立代理人 三、判断题（10道，共30分）题目16 股票换取资产式兼并也称为“股权置换式兼并”，这种方式在整个资本运作过程中，没有出现现金流，也没有实现资本收益，因而这一过程是免税的。 选择一项：对 错 题目17 购买法与权益联合法相比，资产被确认的价值较高，并且由于增加折旧或摊销商誉引起净利润减少，形成节税效果。 选择一项：对 错 题目18 企业发生股权转让时，企业本身作为独立核算的经济实体仍然存在，这种股权转让行为应正常征收增值税。 选择一项：对 错 题目19 ‎ 在企业吸收合并中，合并后的存续企业性质及适用税收优惠的条件未发生改变的，可以继续享受合并前该企业剩余期限的税收优惠，其优惠金额按存续企业合并当年的应纳税所得额（亏损计为零）计算。 选择一项：对 错 题目20 兼并企业若有较高盈利水平，为改变其整体的税收负担，可选择一家有大量净经营亏损的企业作为兼并目标。 选择一项：对 错 题目21 进行国际税收筹划时，如果某种筹划安排使得企业在某一国的税负增加，那么该种方法是无效的。 选择一项：对 错 题目22 转让定价是企业的自主经营行为，在绝大多数情况下，其既不为法律所限制，也不会被法律所禁止。特别是不以税收目的而开展的转让定价行为，并不会损害到相关国家的税收利益。 选择一项：对 错 题目23 国际税收筹划是指从事跨国经营的企业利用不同国家之间的税法差异及各国税法、国际税收协定中的相关规定，通过合法的生产经营活动安排，规避或减轻其整体税负的活动。 选择一项：对 错 题目24 在大部分国家的税收规则及相关法律规定中，子公司都被视为一个独立法人，需要独立承担所在国的纳税义务；而分公司在更多情况下则被视为不具有独立法人地位的经营机构，其在法律意义上仍然属于总公司，其经营成果往往要与总机构的经营成果汇总到一起。 选择一项：对 错 题目25 ‎ 国际税收筹划是指从事跨国经营的企业利用不同国家之间的税法差异及各国税法、国际税收协定中的相关规定，通过合法的生产经营活动安排，规避或减轻其整体税负的活动。 选择一项：对 错