问题 单项选择题

下列关于税收法律关系的表述中,正确的是()。

A.税法是引起法律关系的前提条件,税法可以产生具体的税收法律关系

B.税收法律关系中权利主体双方法律地位并不平等,双方的权利义务也不对等

C.代表国家行使征税职责的各级国家税务机关是税收法律关系中的权利主体之一

D.税收法律关系总体上与其他法律关系一样,都是由权利主体、权利客体两方面构成

答案

参考答案:C

解析:A项,税法是引起税收法律关系的前提条件,但税法本身并不能产生具体的税收法律关系;B项,税收法律关系中权利主体双方法律地位平等,但是双方的权利义务不对等;D项,税收法律关系在总体上与其他法律关系一样,都是由权利主体、客体和法律关系内容三方面构成的。

阅读理解

阅读理解

                               Dog Translation Products Coming to U. S.

     A Japanese toy maker declares that they have developed a gadget that translates dog barks into

human language and plans to begin selling the gadget--under the name of Bowlingual--in U. S. pet stores

and gift shops this summer.

      Tokyo-based Takara Co. Ltd. says about 300, 000 of the dog translator gadgets have been sold

since it was on sale in Japan late last year. It is forecasting far bigger sales once an English language

translation for dogs comes to America in August. The United States is home to about 67 million dogs,

more than six times the number in Japan.

     "We know that the Americans love their dogs so much, so we don't think they will mind spending

$ 120 on this product, " the Takara marketing manager said during an interview at a recent pet products

conference in Atlanta.

     Regarded as one of the coolest inventions of 2002 by Time magazine, Bowlingual is made up of a

3-inch long wireless microphone that is fastened to a dog collar and sends out sounds to a small console (控制台) that is connected to a database (数据库). The console divides each bark into six emotional

types--happiness, sadness, disappointment, anger, threat and desire--and shows common phrases, such

as "You're ticking me off," that fit the dog's emotional state.

     Takara says it has spent millions of dollars developing the gadget in cooperation(合作)with famous

sound experts and animal behaviorists.

      One thing that does appear certain is that the markets for animal translation products will likely

remain a dog's world since Takara has no plans to develop a similar gadget for cats. "They are too

unpredictable (反复无常) , " the marketing manager said.

1. This passage mainly tells us that Bowlingual ___________.

A. was invented in Japan      

B. has developed quickly

C. will be sold in America   

D. sells well for its price

2. The underlined word "they" in the last paragraph refers to ___________.

A. markets     

B. products   

C. plans

D. cats

3.  When was this passage most probably published?

A. In the winter of 2002.     

B. In the spring of 2003.

C. In the summer of 2002.   

D. In the autumn of 2003.

4. From the passage, we can see that Takara Co. Ltd. is ___________ the sale of its new product.

A. proud of

B. satisfied with    

C. confident of

D. worried about

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