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问题 单项选择题

下列税种中，凡是缴纳增值税、消费税、营业税的单位和个人都应缴纳的是（）。

A.资源税

B.教育费附加

C.城镇土地使用税

D.印花税

答案

参考答案：B

解析：本题考查教育费附加的概念。教育费附加是以缴纳增值税、消费税、营业税的单位和个人为缴纳人来征收的，凡缴纳这三税的单位和个人都应缴纳教育费附加。

完形填空
完型填空。

      The yearly Marathon (马拉松) in my town usually happened during a heat wave. My job was to
follow behind   _1_   in an ambulance (救护车) in case any of them needed medical attention.
     "We're supposed to stay behind the last runner, so drive it    _2_  ," I said to the driver, Doug, as
the race started.
     The front-runners started to   _3_  and then my eyes were drawn to the woman    _4_  blue silk
running shorts and a white T-shirt.
     We knew we were already watching our "last runner." Her    _5_   were so crippled (残疾的) that
it seemed almost impossible for her to be able to walk, let alone run a marathon.
     Doug and I  _6_  in silence when she slowly moved forward. Finally, she was  _7_  runner left
in sight. Tears streamed down my face when I watched with respect as she pushed forward with great
determination through the last miles.
     When the finishing line came into sight, rubbish was everywhere and the    _8_   crowds had long
gone home. __9_  , standing straight and ever so proud stood a lone man. He was holding one  _10  
of a ribbon (缎带)of crepe paper (皱纹纸) tied to a post (标杆). She slowly crossed through, leaving 
  _11_   ends of the paper fluttering (飘扬) behind her.
     I do not know this woman's name, but that day she became part of my    12 _  a part I often depend
on. For her, it wasn't about    13_  the other runners or winning a prize, but about finishing    _14_  she
had set out to do, no matter what. When I think things are too difficult or I get those "I-just-can't-do-it,"
I think of the last runner. Then I realize how   _15_   the task before me really is.

( )1. A. the runners
( )2. A. happily  
( )3. A. run    
( )4. A. by       
( )5. A. hands  
( )6. A. drove    
( )7. A. the only  
( )8. A. tiring  
( )9. A. Besides   
( )10. A. end    
( )11. A. either
( )12. A. dream  
( )13. A. following
( )14. A. what    
( )15. A. difficult

B. the drivers
B. slowly    
B. go      
B. with      
B. legs  
B. looked at
B. the next
B. waiting  
B. And      
B. part      
B. both     
B. study    
B. hoping  
B. that      
B. boring  

C. the crowds  
C. quickly  
C. disappear
C. for        
C. arms  
C. watched      
C. the first
C. cheering
C. However  
C. beginning  
C. each     
C. idea  
C. running    
C. how        
C. easy  

D. the volunteers  
D. quietly        
D. appear          
D. in              
D. body            
D. walked          
D. the back        
D. patient        
D. But            
D. start          
D. neither        
D. life            
D. beating        
D. why            
D. hard            
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单项选择题

国家标准规定实木地板含水率要求是（）。

A.含水率=0

B.含水率=木材纤维饱和点含水率

C.8%-13%
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