问题 单项选择题

下列征税项目中,应当征收消费税的是( )。

A.农副产品

B.电冰箱

C.珠宝玉石

D.计算机

答案

参考答案:C

解析: 消费税是对特定的消费品和消费行为征收的一种税。珠宝玉石是特定消费品,显然属于消费税的征税范围,而农副产品、电冰箱、计算机是一般消费品,不属于征税范围。

完形填空

It was an early morning in summer. In the streets, sleepy-eyed people were moving quickly, heading towards their  36 .This was the beginning of another  37  day in New York City.   38  this day was to be different.

Waiting  39 the crowded streets, on top of a  40 110 stories high, was Philippe Pettit.This daring Frenchman was about to  41 a tightrope(绷索)between the two towers of the World Trade Center.

Philippe took his first  42  with great care.The wire held. Now he was 43 he could do it.  44 only a balancing Polar, Philippe walked his way across, a  45 of 131 feet.

Soon the rush-hour  46 began to notice. What a   47  !There, 1350 feet above the street, a 48 figure was walking on air.

Philippe made seven  49 , back and forth(来回).He wasn't satisfied with just  50  .At times,he would turn,sit down,and  51 go on his knees.Once,he had the astonishing  52  to lie down on the thin thread. And thousands of  53  watchers stared with their hearts beating fast.

After the forty-five-minute  54 ,Philippe was taken to the police station. He was asked  55  he did it.Philippe shrugged(耸肩)and said,“When I see two tall buildings, I walk.”

36.A. homes                 B. jobs                    C.buses                          D.offices

37.A.working               B.hot                      C. ordinary                   D. same

38.A.And                   B.So                                   C.But                           D.Thus

39.A.for                       B.in                             C.by                               D.above

40.A.roof                            B.position                     C.wall                          D.building

41.A.throw                   B.walk                         C.climb                        D.fix

42.A.act                    B.landing                        C.step                          D.trip

43.A.sure                            B.uncertain                   C.glad                          D.nervous

44.A.Through               B.Against                     C.With                         D.On

45.A.distance                B.height                       C.space                        D.rope

46.A.streets                  B.crowds                  C.passengers                 D.city

47.A.height                  B.pleasure                    C.wonder                        D.danger

48.A.great                    B.strange                  C.public                       D.tiny

49.A.experiments     B.circles                       C.trips                  D.movements

50.A.walking           B.staying                  C.acting                       D.showing

51.A.almost                  B.even                         C.often                         D.rather

52.A.spirit                    B.result                        C.strength                     D.courage

53.A.patient                  B.terrified                    C.pleased              D.enjoyable

54.A.show                    B.trick                         C.try                            D.program

55.A.how                            B.why                          C.whether                     D.when

问答题 简答题