第1题: [单项选择]税务机关依照有关法律、法规的规定，按照一定的程序，核定纳税人在一定经营时期内的应纳税经营额及收益额，并以此为计税依据，确定其应纳税额。这种征收方式属于（ ）。 A. 查定征收 B. 查账征收 C. 定期定额征收 D. 查验征收 参考答案:C 答案解析:【答案及解析】C本题考核税款的征收方式。定期定额征收是指税务机关依照有关法律、法规的规定，按照一定的程序，核定纳税人在一定经营时期内的应纳税经营额及收益额，并以此为计税依据，确定其应纳税额。故选C。
第20题: [单项选择]—I did enjoy myself at your party. —（ ）. A. It’s a pleasure B. Oh, I’m very glad to hear that C. Oh, that’s good news D. Congratulations 参考答案:B 答案解析:
第22题: [单项选择]In the evening the water in the boat was ______. A. higher than it was in the morning B. a little less than it was in the morning C. level with what it had been in the morning D. deeper than it had been when he studied it 参考答案:B 答案解析:此题为细节题。从文章第二句和第三句得知it had fallen very slightly 中的it 指level of water，因为文章说the boat was not taking in
