单项选择题

扣缴义务人无法履行扣缴义务的,非居民企业应到被转让股权的中国居民企业所在地主管税务机关申报缴纳企业所得税。如果转让方提前取得股权转让收入,申报期限是()。

A.自合同、协议签订之日起7日内
B.自实际取得股权转让收入之日起7日内
C.自股权转让收入被批准之日起7日内
D.自合同、协议约定的股权转让之日起7日内

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单项选择题

【案例分析题】

The United States is【B1】an English speaking country.The【B2】of the population speaks English as their native language.Business,education and most public【B3】of life are【B4】in English.
Across the country,people pronounce English sounds in several different ways and some【B5】vocabulary differences exist,but【B6】the most part,Americans speak one common language.This language is sometimes called American English.However,not everyone in the U.S.is a native speaker of English.Most【B7】to the country are speakers of other languages.There are hundreds【B8】communities around the U.S.【B9】English is not the most commonly used language.Chinese,Italian,German,Armenian,Greek,Vietnamese and French are all spoken in【B10】communities in the U.S.Spanish is the second most commonly spoken language【B11】English in the U.S.It is widely spoken in New York and【B12】the southern part of the country.
For speakers of other languages,learning English is essential,【B13】traditionally teaching people to speak English【B14】a second language was given little【B15】Non-English speakers were expected to ’pick up’the language through【B16】in public.Recently,this has changed.Today,most large public schools and community colleges have ESL,English as a Second Language,programs.American English teachers are【B17】of that English students should learn the language the way they will be using it.【B18】,ESL programs【B19】different English lessons to different students.Some programs teach students to communicate in English in public.Other programs teach the kind of English people will need on their jobs.American ESL instructional methods emphasize the importance of communication to language learning.These methods do not【B20】grammatical explanations and translation.The instructional goal is to get the English learners to learn by using their target language.

【B1】()

A.primarily
B.primitively
C.precisely
D.personally

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