题目内容

A．Because she is ill.B．Because she lost her job.C．Because she is not a teacher.D．Becaus

A. Because she is ill.
Because she lost her job.
C. Because she is not a teacher.
D. Because she gets another job.

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不论纳税人自行申报纳税还是由受托方代征代扣税款，均应按纳税人所在地的适用税率计算缴纳城市维护建设税。()

A. 正确
B. 错误

A．Because it moves faster.B．Because the driver is cleverer.C．Because its line is short

A. Because it moves faster.
Because the driver is cleverer.
C. Because its line is shorter.
D. Because the station is nearer.

某纳税人销售不动产，1月份收取定金，5月份收取全部价款。按照相关规定，5月份为纳税义务发生时间，应在5月份计缴营业税。()

A. 正确
B. 错误

Section A
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
(1)

A. On a bus.
B. On a train.
C. On a plane.
D. In a car.