问题 论述题

2011年11月16日,财政部和国家税务总局发布《营业税改征增值税试点方案》,确定从2012年1月1日起,上海市交通运输业和部分现代服务业进行营改增试点。上海市服务业门类齐全,辐射作用明显,选择上海市先行试点,可以为在“十二五”期间将改革逐步推广到全国积累经验。试点的内容包括:在现行增值税17%和13%两档税率的基础上,新增设11%和6%两档低税率,交通运输业适用11%的税率,研发和技术服务、文化创意、物流辅助和鉴证咨询等现代服务业适用6%的税率等。

结合材料,运用“唯物辩证法的实质与核心”的知识分析政府为何要搞“营改增”改革试点?(12分)

答案

①矛盾的普遍性与特殊性相互联结,普遍性寓于特殊性之中。针对上海服务业门类齐全、辐射作用明显的特点,先行试点,以总结出具有普遍性的“营改增”经验,来指导 “十二五”期间的推广工作。(6分)

②矛盾具有特殊性,要坚持具体问题具体分析,这是正确认识事物的基础、解决矛盾的关键。根据浙江中小企业经营困难、加快转变经济发展方式任务紧迫的具体情况,增设两档低税率,有利于消除重复征税,增强企业发展能力,促进生产专业化和创新,推进经济结构调整。(6分)

题目分析:该题考查唯物辩证法的实质与核心即矛盾分析法,原因类试题,考生可以从矛盾的普遍性与特殊性(矛盾的普遍性与特殊性相互联结,普遍性寓于特殊性之中)、矛盾具有特殊性(具体问题具体分析,这是正确认识事物的基础、解决矛盾的关键)等角度作答。

点评:本题考生首先要注意审题,确定角度是唯物辩证法的实质与核心,即矛盾分析法,这一块内容是辩证法的重要内容之一,也是难点之一,考生注意全面把握,矛盾分析法:矛盾的对立统一原理、矛盾的普遍性原理、矛盾的特殊性原理、矛盾普遍性与特殊性相结合的原理、主次矛盾原理、主次方面原理、两点论与重点论原理,考生具体使用哪些原理,要根据材料来选择,难度适中。

单项选择题

Passage One

Most students arrive at college using" discrete, concrete and absolute categories to understand people, knowledge, and values. " These students live with a dualistic view, seeing "the world in polar terms of we-right-good vs. other-wrong-bad. " These students cannot acknowledge the existence of more than one point of view toward any issue. There is one "right" way. And because these absolutes are assumed by or imposed on the individual from external authority, they cannot be personally substantiated or authenticated by experience. These students are slaves to the generalizations of their authorities. An eye for an eye! Capital punishment is apt justice for murder. The Bible says so.

Most students break through the dualistic stage to another equally frustrating stage—multiplicity. Within this stage, students see a variety of ways to deal with any given topic or problem. However, while these students accept multiple points of view, they are unable to evaluate or justify them. To have an opinion is everyone’s right. While students in the dualistic stage are unable to produce evidence to support what they consider to be self-evident absolutes, students in the multiplistic stage are unable to connect instances into coherent generalizations. Every assertion, every point, is valid. In their democracy they are directionless. Capital punishment What sense is there in answering one murder with another

The third stage of development finds students living in a world of relativism. Knowledge is relative: right and wrong depend on the context. No longer recognizing the validity of each individual idea or action, relativists examine everything to find its place in an overall framework. While the multiplist views the world as unconnected, almost random, the relativist seeks always to place phenomena into coherent larger patterns. Students in this stage view the world analytically. They appreciate authority for its expertise, using it to defend their own generalizations. In addition, they accept or reject ostensible authority after systematically evaluating its validity. In this stage, however, students resist decision making. Suffering the ambivalence of finding several consistent and acceptable alternatives, they are almost overwhelmed by diversity and need means for managing it. Capital punishment is appropriate justice—in some instances.

In the final stage students manage diversity through individual commitment. Students do not deny relativism. Rather they assert an identity by forming commitments and assuming responsibility for them. They gather personal experience into a coherent framework, abstract principles to guide their actions, and use these principles to discipline and govern their thoughts and actions. The individual has chosen to join a particular community and agrees to live by its tenets. The accused has had the benefit of due process to guard his civil rights, a jury of peers has found him guilty, and the state has the right to end his life. This is a principle my community and I endorse.

In paragraph two, the author states that in their "democracy" students in the multiplicity stage are directionless. The writer describes multiplicity students as being in a "democracy" because ().

A.there are so many different kinds of people in a democracy

B.in an "ideal" democracy, all people are considered equal; by extension, so are their opinions

C.Democrats generally do not have a good sense of direction

D.in a democracy the individual has ultimate authority over himself, not the state

问答题 简答题