第7题: [多项选择]Suppose you have done something wrong to your friend Liu Ming for misunderstanding. Now write a letter to apologize to her. You should write approximately 100 words. Do not sign your own name at the end of your letter. Use" Han Mei" instead. You do not need to write the address. 参考答案: Dear Liu Ming,
I am so regretted that I am writing this Aetter to apologize to you.
I now realize that I was entirely irresponsible to say that you were an unreliable person. My criticism was solely based on misunderstanding. You promised to tutor my neighbour’’s child in English on Sunday but didn’’t come. Later it came to me that you were helping send an old lady to hospital.
How regretful I am when I know I had wronged you! I sincerely hope that my unfair remarks will not harm our friendship. Now I beg to withdraw my rush statement about you. Please accept my sincere apology with gratitude.
Yours truly,
Han Mei
第9题: [单项选择]下列各项中,不属于企业所得税纳税人的是()。 A. 在外国成立但实际管理机构在中国境内的企业 B. 在中国境内成立的外商独资企业 C. 在中国境内成立的个人独资企业 D. 在中国境内未设立机构、场所,但有来源于中国境内所得的企业 参考答案:C 答案解析:在中国境内成立的个人独资企业缴纳个人所得税,C项符合题意。其他三项均缴纳企业所得税。