根据个人所得税法律制度的规定，下列各项中，不属于个人所得税居民纳税人的有( )。

Are your table manners much better when you are eating at a friend’s home or in a restaurant than they are at your own home? Probably so, __1__ you are aware that people judge you by your table manners. You take special pains when you are eating __2__. Have you ever stopped to realize how much less self-conscious you would be on such occasions if __3__ table manners had become a habit for you? You can make them a habit by __4__ good table manners at home.
Good manners at mealtimes help you and those around you to feel __5__. This is true at home as much as it is true in someone else’s home or in a restaurant. Good __6__ make meals more enjoyable for everyone at the table.
By this time you probably know quite well what good table manners are. You __7__ that keeping your arms on the table, talking with your __8__ full, and wolfing down your food are not considered good manners. You know also that if you are mannerly, you say “Please” and “Thank you” and ask for things to be passed to you.
Have you ever thought of a pleasant attitude as being __9__ to good table manners? Not only are pleasant mealtimes enjoyable, but they aid digestion. The dinner table is a __10__ for enjoyable conversation. It should never become a battleground. You are definitely growing in social maturity (成熟) when you try to be an agreeable table companion. 

小题1:	A．because B．but C．unless D．though

小题2:	A．in public B．at home C．at ease D．in a hurry

小题3:	A．such B．no C．some D．good

小题4:	A．acting B．enjoying C．practicing D．watching

小题5:	A．comfortable B．stressed C．depressed D．outstanding

小题6:	A．dishes B．manners C．atmospheres D．friends

小题7:	A．mention B．prefer C．doubt D．realize

小题8:	A．stomach B．hands C．mouth D．bowl

小题9:	A．essential B．considerate C．obvious D．unusual

小题10:

A．time B．place C．chance D．way