问题 单项选择题

某市新办一环保塑料制造厂,市政府工业主管部门尽力扶持。该主管部门经市政府同意,决定对环保塑料制造厂免征企业所得税3年,并函告市地税局执行。地税局经审查环保塑料制造厂的纳税条件,认为不应免税。下列市地税局的正确做法是哪项

A.请求市政府工业主管部门以书面方式作出对环保材料制造厂免税的正式决定,然后执行该决定

B.请求市政府以书面方式作出对环保材料制造厂免税的正式决定,然后执行该决定

C.拒绝执行市政府工业主管部门的决定,并向市政府报告

D.拒绝执行市政府工业主管部门的决定,并向上级税务机关报告

答案

参考答案:D

解析: 《税收征收管理法》第33条第2款规定:减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批。地方各级人民政府、各级人民政府主管部门、单位和个人违反法律、行政法规规定,擅自作出的减税、免税决定无效,税务机关不得执行,并向上级税务机关报告。据此,选项D是正确的,选项A、B、C是错误的。

阅读理解

The famous car Rolls-Royce has been largely hand-made and always one of the most expensive cars on the market.

In fact, Rolls-Royce is made up of two men’s names, Charles S. Rolls and Henry Royce. They came from very different backgrounds, received very different educations and when they met; their careers were going in very different directions.

In 1903, Royce bought a second-hand France Decauville car. He found the car unreliable, difficult to start and overheated. Royce decided he could do better himself and set about building two-cylinder (双杠发动机) car of his own design. The first of these, built almost completely by Royce himself, was a success in almost every way: it started easily, ran smoothly and was very reliable. It never failed to impress everyone who saw it rode in the car, including Rolls.

While he was a university student at Cambridge, Rolls acquired a French Peugeot. It was the first automobile seen at Cambridge and by the time Rolls finished his studies, he was probably the most skilled driver in Britain. In 1902, Rolls went into the business of selling cars and became a leading automobile distributor. He was looking for a British car to market when he was told that Henry Royce had designed and built a two-cylinder automobile.

In 1904, Royce and Rolls joined together to build and sell motor car. They combined their talents—Royce the engineer and Rolls the salesman and businessman.

And, just two years later, the partnership produced the Rolls-Royce Silver Ghost, a milestone car acclaimed (盛赞) by many by the time as the “ best in the world”. Over the years the automaker built a legendary reputation.

小题1:The Rolls-Royce is expensive for its ______ .

A.procedure

B.engine

C.function

D.impression小题2:The underlined word “distributor” in Paragraph 4 probably means ______ .

A.boss

B.producer

C.buyer

D.seller小题3:According to the passage, which of the following is TRUE?

A.The Rolls-Royce car is the most expensive car in the world.

B.The two cylinder car built by Royce failed to impress people.

C.When Rolls graduated from Cambridge University, he didn’t do well in driving.

D.In 1906 the Rolls-Royce Silver Ghost was popular with many people.

单项选择题