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。

选择题
完形填空

第二节:完形填空(共20小题;每小题1. 5分, 满30分)

“Where is the bus?” I asked myself. I was going to be late and the manager wasn’t going to be pleased. Thank God, here it is! The bus  31  round the corner and I got on. Ten minutes later I was walking into the  32  where I work. “Twenty-five past nine. I 33  the manager doesn’t notice.” But no  34  luck! “Smith!” shouted the manager. “Late again. What’s your 35  this time?”. “ I’m afraid the bus was late, Mr. Brown.” “Get up earlier tomorrow! Anyway, go to your  36  at the counter, we’ll be opening in a few minutes.”

My first customer was a pretty girl wearing a red dress. Behind her was a young man of about 25. He seemed very  37 , and every few seconds he looked  38 the main entrance. The girl  39  about opening a bank account. I gave her the necessary  40  and she walked out. 41 , I noticed a tall man by the door, carrying something  42  with brown paper. Turning to my next customer, I was terrified to see a gun  43  out of his coat. The moment a loud noise  44  my ears. Everything went black. I was falling….

After  45  seemed a very long time, I opened my eyes and found in bed!  46  shaking from the memory of this terrible dream, I got dressed and ran out of the house. As usual, the bus wasn’t on time, and I got to the bank at 9:25.

“Smith!” the manager cried out in a voice like thunder. “  47  of your excuse! Go start work at once!” To my  48 , the first customer was a girl  49  a red dress and behind her stood a man carrying something wrapped in brown paper. The  50 ! Wasn’t that the surprise of my life?

31. A. ran       B. came          C. rode              D. drove

32. A. hotel      B. shop             C. bank              D. restaurant

33. A. believe    B. expect        C. guess             D. hope

34. A. much      B. such           C. more             D. this

35. A. excuse     B. idea            C. cause              D. answer

36. A. business   B. job            C. place           D. spot

37. A. nervous    B. shy             C. calm        D. angry

38. A. down      B. for               C. towards        D. through

39. A. cared      B. talked           C. asked           D. worried

40. A. information  B. offer           C. instruction      D. support

41. A. Again     B. Then           C. Thus           D. However

42. A. hidden     B. rolled          C. filled          D. covered

43. A. getting    B. aiming         C. appearing       D. sticking

44. A. took      B. shook          C. filled          D. covered

45. A. what      B. when           C. that            D. it

46. A. Even            B. Still            C. Just           D. Ever

47. A. Less       B. Plenty         C. More           D. None

48. A. belief     B. surprise        C. joy            D. regret

49. A. of        B. with           C. on             D. in

50. A. dream     B. story           C. affair           D. accident

31—50  BCDBA    CACCA    BDDCA   BDBDA