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【单选题】
Which of the following statement(s) in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?A.
There are two methods for the paying individnal income tax by a Chinese taxpayer: the tax withholding agent withholding tax at source and self-declaration by taxpayer.
B.
A taxpayer with an annual incomes of over RMB 120,000 needs to voluntarily declare and pay individual income tax.
C.
As for the income acquired from overseas, if the tax has already been paid overseas, it is unnecessary to redeclare and pay individual income tax in China.
D.
If wages and salaries are acquired at two or more places in China, it is necessary for the individual to voluntarily declare and pay individual income tax.
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【单选题】景某服现役期间在对敌作战中负伤致残，其残疾等级被评定为六级。景某退役后在某事业单位工作，后因旧伤复发死亡。根据景某的情况，民政部门发给其遗属一次性抚恤金的标准是景某死亡时（ ）个月的工资。
A.
20
B.
40
C.
60
D.
80
【简答题】在我国北纬450地区，居室最适宜的朝向是 （ ）
【单选题】某一个地区的预测人口为120万人，该地区的土地生产潜力为50万吨粮食，人均生活水平为人均粮食450kg，则该地区人口承载量( )。
A.
合理
B.
土地满载
C.
土地超载
D.
数据不足，无法测算
【简答题】将反应母液( ),可显著地减少环境污染。
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