问题 单项选择题

下列项目中不适用增值税低税率的是( )。

A.粮食、食用植物油

B.居民用煤炭制品

C.自来水

D.盐

答案

参考答案:D

解析:盐类适用于17%的增值税税率。

阅读理解

At present, more and more people are crazy about travelling. Why do people travel?  “To see more of the world.” many people would say. But travelling abroad now means much more than that for the growing number of Chinese tourists. Of course it offers us good opportunities to meet people from other countries, learn about their culture and customs.

According to the United Nations World Tourism Organization (UNWTO), more than 1 billion people travelled to another country in 2012. In 2012, Chinese people travelled abroad 30 percent more than in 2011. The prosperity (繁荣) of the tourism industry can also bring both our country and foreign countries great economic benefits (经济利益). Chinese people usually travel abroad in large tourist groups and visit several countries in one trip.

Chinese people don’t just travel for sightseeing. The China International Travel Service Company said that all their tour trips sold out a month before Christmas Day. Stores offered discounts (打折) during that time, so shopping in Europe and the United States is popular among Chinese travelers.

In December, China is going through a very cold winter. So many people like to go to some countries in Southeast Asia because the weather there is quite pleasant.

The improvement of living standards means more Chinese can travel abroad. But many of them don’t have a sense of public manners. A report by Living Social website in March 2012 even listed Chinese as the world’s second worst tourists.

If you want to change that bad name, remember to avoid the following: littering, spitting, snatching bus seats, line-jumping, taking off shoes in public, talking loudly and smoking in non-smoking areas. Besides, we should learn some necessary manners of foreign countries.

小题1:What are more and more people crazy about at present?

小题2:How many people traveled to another country in 2012?

小题3:Where is shopping popular among Chinese travelers?

小题4:Why do people like to go to some countries in Southeast Asia in winter?

小题5:What do Chinese people do when they travel abroad?

多项选择题 X型题