[简答题](b) Mr Smith, who is a UK national, is employed by a UK construction company to work in Shanghai on a project that will last for a period of 18 consecutive months. Required: (i) State, giving reasons, whether Mr Smith will be a resident taxpayer or a non-resident taxpayer in the PRC and the scope of his individual income tax (IIT) assessment; (2 marks) (ii) List any THREE fringe benefits that can be provided to Mr Smith that will not be subject to individual income tax (IIT) in China; (3 marks) (iii) Briefly explain the requirements for the reporting and payment of the individual income tax (IIT) due for Mr Smith if he is paid RMB 30,000 per month. (5 marks)

[填空题]Dear Dr. Smith,
Mr. Li Mingzhi who has just returned to China from your university informed me that you are considering the possibility of offering a Chinese language course to your students in the next academic year and may have an opening for a teacher of the Chinese language. I’m very much interested in such a position.
I have been teaching Chinese literature and composition at college level since 1996. In the past three years, I have worked in summer programs, teaching the Chinese language and culture to students from English-speaking countries. As a result, I got to know well the common problems of these students and how to adapt teaching to achieve the best results.
With years of intensive English training, I have no difficulty conducting classes in English and feel quite comfortable working with American students.
Thank you very much for your consideration and I look forward to hearing from you.
Sincerely y

[单项选择]Mr. Smith, who was（）of the（）speech, started to read a novel.
A. tired; boring
B. tiring; bored
C. tired; bored
D. tiring; boring

[单项选择]

W: You have a telephone call, Mr. Smith.
M: Who is it
W: He didn’t say.
M: Tell him I’m not in the office. Say I’ll be back by four o’clock.
W: All right. Hello, sir...
M: Yes
W: I’m afraid he’s just stepped out of the office. May I ask who’s calling
M: Yes, this is Edgar Davis from Boston.
W: Oh, yes, Mr. Davis. I am afraid he won’t be back until four o’clock. Could you give me your number, please.
M: Yes.

What does Mr. Smith tell his secretary to say（　）.
A. He’ll phone the caller at four o’clock.
B. He’s out of his office.
C. he’ll be on the phone at onc

[填空题]Mr. Mike Smith

[填空题]Mr．Smith paid much money for the suit．
Mr．Smith ______ much money On the suit．

[单项选择]What time did Mr Smith phone
A. About 2:13.
B. About 12: 30.
C. About 2: 30.

[单项选择]Who is Jack Smith（）
A. A close friend of Dr. Johnson.
B. A regular patient of Dr. Johnson.
C. A new patient of Dr. Johnson.
D. An old patient of Dr. Johnson.