问题 单项选择题

我国为了吸引外国投资,曾对外资企业实行了低于内资企业的税收优惠政策。2007年3月16日,十届全国人大五次会议审议通过了《企业所得税法》,将我国内外资企业所得税统一为25%,企业所得税的统一( )。

A.体现了市场经济的法制性特征

B.是我国坚持独立自主的表现

C.是市场经济平等性的要求

D.必然导致外资对中国投资减少

答案

参考答案:C

解析: 新《企业所得税法》坚持了税收公平原则,符合现代市场经济公平竞争、促进发展的要求,市场活动的竞争性和市场关系的平等性要求建立公平的税收环境。

填空题
阅读理解

阅读理解。

     IMAGINE A classroom missing one thing that has long been considered a necessary part to reading and

writing? Paper. No notebooks, no textbooks, no test paper. Nor are there any pencils or pens, which always

seem to run out of ink at the critical (关键的) moment.

     Students don't any handwriting in this class. Instead, they use palm(手掌) size, or specially designed

computers. The teacher downloads texts from Internet libraries and sends them to every student's personal

computer.

     Having computers also means that students can use the Web. They can look up information on any subject

they're studying!

     High school teacher Judy Harrell in Florida, US, described how her class used the Web to learn about the

war in Afghanistan over one year ago.

     "We could touch every side of the country through different sites, from the forest to refugee camps (难

民营)," she said. "Using a book that's three or four years old is impossible."

     A paperless classroom is a big step towards reducing the waste of paper. High school teacher Stephanie

Sorrell in Kentucky, US, said she used to give 900 pieces of paper each week to each student.

     But, with all this technology, there's always the risk that the machines will break down. So, in case of a

power failure or technical problems, paper textbooks are still widely available for these hi-tech students.

1. All of the following is not needed in a paperless classroom EXECPT _____.

A. pens

B. pencils

C. test papers

D. paper textbooks

2. The example of Judy Harrell's class mainly shows us that _____.

A. computers can offer more updated information than books

B. computers are the best teachers

C. his class is better equipped than others'

D. high school students are interested in wars

3. We can infer from the text that _____.

A. there are some disadvantages about paperless classrooms

B. a paper classroom is a big step towards reducing the waste of paper

C. only students in the US have benefited from paperless classrooms

D. there are already a large number of students using paperless classrooms

4. The purpose of writing this text is probably to _____.

A. show how well a paperless classroom can prevent the waste of paper

B. tell us the news about a new technology in classrooms

C. inform us how we will benefit from paperless classrooms

D. advise all schools to use paperless classrooms