个人因与用人单位解除劳动关系而取得的一次性补偿收入，其收入在当地（所在省市）上年职工平均工资（ ）倍数额以内的部分，免征个人所得税。
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1 .单位按低于购置或建造成本价格出售住房给职工，职工因此而少支出的差价部分，属于个人所得税应税所得，应按照（ ）项目缴纳个人所得税。
A 利息所得 B 股息所得 C 工资薪金所得 D 劳务报酬所得
2 .根据《个人所得税法》的规定，凡与单位存在工资、人事方面关系的人员，其为本单位工作所取得的报酬，属于（ ）项目征税范围。
A 劳务报酬所得 B 股息红利所得 C 特许权使用费所得 D 工资薪金所得
3 .What is the principal purpose of the IASB’s “Framework for the Preparation andPresentation of Financial Statements”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
4 .个人兼职取得的收入应按照（ ）应税项目缴纳个人所得税。
A 劳务报酬所得 B 工资薪金所得 C 股息红利所得 D 特许权使用费所得
5 .What are the assumptions which underlie the preparation of general purpose financialstatements?
A Accrual basis and prudence concept B Going concern and materiality C Accrual basis and going concern D Prudence concept and materiality
7 .Which of the following are the qualitative characteristics that make informationprovided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
8 .因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在（ ）年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到5年。
A 3 B 4 C 2 D 1
9 .Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency(4) Substance over formWhich of these qualities contribute to the attribute of reliability?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
10 .纳税人不进行纳税申报造成不缴或少缴应纳税款的情形不属于偷税、抗税、骗税，其追征期按照税收征管法的精神，一般为3年，特殊情况可以延长至（ ）年。
A 4 B 6 C 10 D 5
