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问题 单项选择题

跨省开采资源税应税产品的单位，其下属生产单位与核算单位不在同一省、自治区、直辖市的，其资源税纳税地点为( ) 。

A．生产单位所在地

B．核算单位所在地

C．税务机关指定的地点

D．矿产品的开采地

答案

参考答案：D

解析： 跨省开采资源税应税产品的单位，其下属生产单位与核算单位不在同一省、自治区、直辖市的，其开采的矿产品一律在开采地纳税，所以ABC选项错误。

单项选择题

Believe it or not，optical illusion can cut highway crashes.
Japan is a case in point．It has reduced automobile crashes on some roads by Rearly 75 percent using a simple optical illusion．Butst．ripes,called chevrons(人字形)，painted on ther rads make drivers think that they are driving faster than they really are，and thus drivers slow down.
Now the American Automobile Association Foundation for Traffic Safety in Washington D．C. is planning t。repeat Japan’s success．Starting next year，the foundati。n will paint cheyrons and。ther pattems of stripes on selected roads around the country to test how well the patterns reduce highway erashes．
Excessive(too great)speed plays a major role in as much as one fifth of all fatal traffic accidents， according to the foundation．To help reduce those accidents，the foundation will conduct its tests in areas where speed-related hazards(danger)are the greatest curves，exit slopes，traffic circles，and bridges．
Some studies suggest that straight，horizontal bars painted across roads can initially cut the average speed of drivers in half．However,traffic。ften returns to full speed within months as driVers become used to seeing the painted bars．
Chevrons，scientists say，not only give drivers the impression that they are driving faster than they reallv are but als0 make a lane appear to be narrower．The result is a longer lasting reduction in highway speed and the number of traffic accidents．

What does the author say about straight,horizontal bars painted across roads

A. They are suitable only on broad roads.
B. They are falling out of use in the United States.
C. They are ignored in a long period of time.
D. They cannot be used successfully to traffic circles.
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问答题 简答题

简述DCS下述报警字符BP、DIS、INH、OTC、UNR的含义。
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