搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲公司销售应税产品交纳的消费税，通过提高该产品价格将税负全部转移给购买该产品的乙公司。这种税负转嫁方式属于(　　)。

A．. 后转

B．前转

C．消转

D．旁转

答案

参考答案：B

解析：前转：又称顺转或向前转嫁。即纳税人将其所纳税款通过提高其所提供商品的价格方法，向前转移给商品的购买者或者最终消费者负担的一种形式。

阅读理解与欣赏

阅读《客至》完成下面各题。

客 至

杜甫

舍南舍北皆春水，但见群鸥日日来。

花径不曾缘客扫，蓬门今始为君开。

盘飧市远无兼味，樽酒家贫只旧醅。

肯与邻翁相对饮，隔篱呼取尽余杯。

1、首联写出了草堂怎样的环境？其中“但见”二字表现了作者怎样的心境？

　________________________________________________________

2、颈联表现了主人怎样的生活状况？

　________________________________________________________

3、全诗主要写“客至”，尾联又写邀请邻翁对饮，表达了作者怎样的思想感情？

　________________________________________________________
查看答案
填空题


SECTION A
In this section you will hear a mini-lecture. You will hear the lecture ONCE ONLY. While listening to the lecture, take notes on the important points. Your notes will not be marked, but you will need them to-complete a gap-filling task on ANSWER SHEET ONE after the mini-lecture. Use the blank paper for note-taking.
Now listen to the mini-lecture.

Ben Buchanan and A, Magic Book
The Texas teen is devouring the 672 pages of Harry Potter and the Half-Blood Prince written by J. K.
Rowling. When Buchanan got the first Harry Potter book in 1998, he was struggling with difficulty in reading.
But when his mom read the first chapter aloud to him, he was determined to conquer his first "real" book.
I. The success of Rowling’s books:
1) over (1)______ of Rowling’s books printed in U.S..(1) ______
2) kids’reading and (2)______ each title fervently. (2) ______
However, whether all of this hype of countdowns and midnight trips to book-
stores translates into a lifelong reading habit remains unclear.
II. Our society now needed a reading renaissance:
1) A study shows: adult (3)______ have dropped 10 percentage points. (3) ______
A. the loss of readers possiblly (4)______ to the booming world of technology;(4) ______
B. (5)______ offer experience that can’t be gained from these other sources. (5) ______
2) Thr facts reflect: fewer kids are reading for (6)______. (6) ______
A. This (7)______ retreat from books not taken a toll on reading ability. (7) ______
B. this indicates a poor future in reading ability development—the
very reason why many educators are hoping the Harry Potter
series can work some (8)______. (8) ______
III. The Harry Potter series has "broken the rules":
1) the book was as exciting as a video game;
2) 59 percent of U.K. kids think the books have (9)______ their reading skills; (9) ______
3) (10)______. say the books are the reason they read more. (10) ______
Part of the allure of The Harry Potter is the thrilling story, with well-developed characters and an avalanche of magical moments.
查看答案