问题 问答题 简答题

简述国际税收协定的基本内容。

答案

参考答案:

国际税收协定一般包括以下基本内容:

(1)协定适用的范围。协定适用的范围主要包括人的范围和税种的范围两个方面。这是国际税收协定必须首先明确的前提;

(2)免除双重征税问题。免除双重征税是国际税收协定的核心内容,它具体包括:明确所得概念、协调各缔约国之间的税收管辖权、确定免除双重征税的方法等;

(3)保证税收无差别对待;

(4)消除和减少国际逃税。

阅读理解

When John Weston awoke that morning, he remembered that his mother was going into hospital. He hadn’t worked out quite what was wrong with her. He knew, though that she hadn’t been well for some time now, and it had become almost familiar to him to see her eyes narrowed in a sudden attack of pain, and her hand pressing against her heart. Their own doctor, who she had finally gone to for advice, had sent her to an expert who knew all about these things. He had told her that just as soon as there was a bed for her, she would have to come into his hospital where he could look after her himself.

During the weeks since then the pains had come even more frequently, and the narrowed eyes became an almost permanent part of her expression. Always rather sharp, she began losing her temper over little things so that John’s father kept his thoughts to himself more and more. John, as ready as possible to make allowances, tried to think what it would be like to have toothache all the time and how bad-tempered that would make you.

So his mother would go into hospital for a few days. He was going to stay with his Aunt Daisy till she came back, and his father would stay on at home by himself. John’s cousin, Mona, was to come in and make the bed and wash the pots and dust round now and again. That was the arrangement, and John didn’t care much for it. Apart from missing his mother(and he was glad she was going away because they would make her better), he wasn’t very fond of his Aunt Daisy because she was even more bad-tempered than his mother.

小题1:Mrs Weston went to see her doctor_________.

A.as soon as she realized that something was wrong

B.only after her husband advised her to

C.a long time after the trouble began

D.when John asked what was wrong with her小题2:what did Mrs Weston’s own doctor decide to do?

A.he decided to send her to hospital

B.he decided to get an expert to examine her

C.He decided to treat her himself

D.He advised her to wait for a few weeks.小题3:how did John react to his mother’s bad temper?

A.he tried to imagine himself in her place.

B.He tried not to notice it.

C.He pretended that he had toothache.

D.He behaved himself as well as possible.小题4:John regarded ______as most bad-tempered.

A.his father

B.his mother

C.his cousin Mona

D.his aunt Daisy

判断题