问题 多项选择题

我国现行分税制财政管理体制下,属于中央固定收入的税种有( )。

A.关税

B.车船税

C.个人所得税

D.消费税

E.资源税

答案

参考答案:A,D

解析:解析:关税、消费税属于中央固定收入;个人所得税、资源税属于中央地方共享税;车船税属于地方税。

阅读理解

阅读理解。

     When you arrive at the Shanghai Expo site, the first thing you will see is a huge red building in the ancient

Chinese dougong (斗拱) architectural (建筑的) style. Built according to the concept of "Oriental Crown", the

China Pavilion (展厅) is the largest national pavilion at the Expo.

     Themed "Search of the East", the pavilion is divided into three sections. Footprint of the East on the top

floor shows the change of Chinese cities; a Journey of Wisdom on the second floor, China's four great

inventions-the compass, paper, printing and gunpowder are displayed; and Blossoming (盛开的) City on the

ground floor shows the scenery of future cities.

     Take a lift, and you'll be taken to the 8,500-square-meter top floor. There, in a film by Lu Chuan, you'll see

how Chinese cities have changed, especially over the past 30 years. The 10-minute movie is shown in a 600-

seat theater.

     The painting Along the River During Qingming Festival, is considered a national treasure. It describes life

in Bianjing, which is today's Kaifeng in Henan province. More than 1,000 years ago, it was the largest city in

the world. Multimedia technology makes more than 1,500 characters of the painting walk and move along a

100-meter-long wall.

     Four families are chosen from Zhejiang province to show their daily lives. Films of the families and furniture

from the households are exhibited. At the pavilion, you'll get insight into the daily lives of these families at

different periods. The designers believe these will mirror the great changes Zhejiang has seen since China's

reform and opening-up policy in the late 1970s.

1. Which of the following statements is TRUE according to the article? [ ]

A. Visitors can see the China Pavilion built in a modern style.

B. The theme of the China Pavilion is "Oriental Crown".

C. Visitors can get to the top floor of the China Pavilion by lift.

D. The China Pavilion is designed by famous film director Lu Chuan.

2. If a visitor wants to enjoy the scenery of future cities, he will go to _____. [ ]

A. the top floor

B. the second floor

C. the ground floor

D. a 600-seat theater

3. The painting Along the River During Qingming Festival in the China Pavilion is attractive and special

    because _____. [ ]

A. it shows what life was like in Beijing, the capital of China.

B. it shows the development of Chinese cities.

C. it describes what happened in history.

D. Visitors can see more than 1,500 characters of the painting walking along a 100-meter-long wall with the

     help of multimedia technology.

4. What's the main idea of the article? [ ]

A. A brief introduction to the China Pavilion.

B. The theme of the China Pavilion.

C. The films of the China Pavilion.

D. The structure of the China Pavilion.

单项选择题