Unit 4 Self-test（10分）

試卷總分:100  得分:100

一、選擇填空：閱讀下面的對話或句子，從A、B、C三個(gè)選項(xiàng)中選出一個(gè)能填入空白處的最佳選項(xiàng)。

1.— Generally speaking, value added tax is mainly charged on the taxable services.

— Well,          

A.how do you know it？

B.why do you say so

C.what do you mean by that

2.—

— In most cases, it is the total income received.

A.What does taxable income refer to

B.Why do you want to know taxable income

C.When do you start to learn taxable income

3.—Is there any time requirement for registration

— within 30 days after we receive our business license.

A.Sure. We will register within

B.Of course. We might register

C.Certainly.We should register

4.Tax,______canbeusedinpublicservices,isveryimportanttoourcountry.

A.which

B.that

C.what

5.Mobile banking functions nearly _______ telephone banking.

A.the same as

B.as same as

C.as the same

6.二、閱讀理解：閱讀下面的短文，根據(jù)文章內(nèi)容進(jìn)行判斷，正確選“T”錯(cuò)誤選“F”。

Personal Income Tax Rate (monthly)(Valid from Sept. 1, 2011)bracketgradingtax rate (%) (TR)simple coefficient (SC)1less than 1,5003021,500-4,5001010534,500-9,0002055549,000-35,000251005535,000-55,000302755655,000-80,0003555057Over 80,0004513505Note: Tax=(income -3500)*TR-SC

 The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay.

 Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it.

 From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.

Decide if each of the following statements is TRUE (T) or FALSE (F).

 1. The purpose of the passage is to help people know the tips how to pay less tax. (1) 

2. According to the chart, if a person’s monthly is 3600 yuan, he/she doesn’t need to pay tax. (2) 

3. How much income tax a person pays each month depends on how much his/her income is. (3) 

4. The underlined word “evade” in the last paragraph means increase. (4) 

5. Personal income taxes are included in a government’s revenue. (5)

(1).cloze Subject

A.T

B.F

(2).cloze Subject

A.T

B.F

(3).cloze Subject

A.T

B.F

(4).cloze Subject

A.T

B.F

(5).cloze Subject

A.T

B.F

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