问题 单项选择题

税收规划最有特色的原则是( ),该原则是由作为税收基本原则的社会政策原则所引发的。

A.合法性原则

B.综合性原则

C.规划性原则

D.目的性原则

答案

参考答案:C

解析: 税收的规划性原则是指通过一种具有事先性的计划、设计和安排,在进行筹资、投资等活动前,把这些行为所承担的相应税负作为影响最终财务成果的重要因素来考虑,通过趋利避害来选取最有利的方式,是税收规划最有特色的原则。

阅读理解
阅读理解
  1   My mother is a doctor.  She is too busy with her work to spend the weekends with me.
It seems that she doesn't care about me at all.  I feel lonely.
  2   I am too shy to speak in front of my classmates.  They always laugh loudly when I am
answering teachers' questions.  I am so frustrated.
  3   I am not allowed to hang out with friends at all.  My parents want me to study all the time
at home.  I feel unhappy.
  4   I think I work harder than others, but I get bad grades.  Am I too stupid?
  5   A senior high school student asks me to give him 100 yuan every week without telling
others.  I am frightened, so I don't want to go to school now.
把以上五个人的问题与下面的建议A-E搭配。
A. Nobody is born stupid.  Maybe you haven't got right ways of study yet.  Ask the teachers or
classmates for help if you have questions.
B. Your classmates may not laugh at you.  If you don't like their laughter, you should talk to them about
your feelings.  They might understand you.  You had better be more easygoing and be their friends, so
you won't feel frustrated if your friends laugh.
C. Don't be afraid. You should tell your parents or teachers at once. Don't go out alone.
D. Let your parents know your friends are nice.  You learn a lot from them when you have fun with them. You study with them outside, too.
E. Tell your mother you need her company (陪伴) sometimes. Also you should do somehousework with
your mother so that she can finish her work quickly. Try to understand your mother, too.
单项选择题