新修订的个人所得税法从2011年9月1日起正式实施，我国个人所得税免征额上调至3500元。这一法律的实施
①旨在缩小收入差距，促进社会公平
②有利于增加中低收入阶层可支配收入
③有利于提高劳动报酬在初次分配中的比重
④将增加我国的财政收入，发挥宏观调控水平
A．①②
B．①③
C．①④
D．②③
答案：A
题目分析：该题考查个人所得税，题干说个人所得税免征额上调，起征点上调，有利于增加中低收入阶层可支配收入，从而缩小收入差距，促进社会公平，故①②均符合题意，③观点与个人所得税免征额上调无直接联系，故不选，④观点错误，起征点上调会减少我国的财政收入，而不是减少，故答案应选A。
点评：该题考查个人所得税，本题是一个重大热点问题，需要考生具有一定的分析问题和解决问题的能力，对于该考点要了解个人所得税的对象、纳税人、税率、作用等，特别注意个人所得税是调节收入差距，维护社会公平的重要手段，本题难度一般。
| 阅读理解。 | ||||||
| Read the following six advertisements and answer the questions for each of them. Advertisements (广告) | ||||||
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| 1. The Browns are looking for a new house. Mr. Brown wants to live in the north of town near his workplace. Mrs. Brown wants a house with four bedrooms. The Browns' children don't care what the house is like as long as (只要) the garden is big enough. Why didn't the Browns buy the house in the advertisement? | ||||||
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| A. it was on the wrong side of the town. B. There weren't enough bedrooms. C. There was no dinning room. D. The garden was too big. | ||||||
| 2. Man: Why don't we rent (租、借) one of the Sea view Holiday Flats for our holiday, Mary? They sound just as good as the Sea view Hotel, and it would be much cheaper. Mary: There's one big difference between the holiday flats and the hotel. The hotel would be much less work. Why would Mary rather stay at the hotel? | ||||||
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| A. They wouldn't have to cook. B. It's not so expensive. C. She would enjoy the beautiful gardens. D. It's near the sea. | ||||||
| 3. Tom: There's a new football team standing in the village, Mum. I'm old enough to play in it. We stop school at half past three, so I'd have plenty of time. Mum: Well, I suppose you could do your homework later. But look, Tom, you haven't read the advertisement carefully. You can't possibly play for this team. Why can't Tom play for the new football team? | ||||||
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| A. He's not old enough. B. Tom hasn't read the advertisement carefully. C. School stops too late. D. He has to do his homework | ||||||
| 4. Man: I'm looking for a room to rent. It doesn't matter how big it is. I don't care what colour the walls are or how old the furniture (家具) is. I've got to study for my exams, so the house must be quiet and near the school. Girl: There are some advertisements for rooms in the paper. What about this one? Man: Yes… Yes… that's all right. Oh, dear, no, I don't think it would do. What's wrong with the room in the advertisement about rooms? | ||||||
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| A. It's too small. B. The walls are the wrong colour. C. The man likes old furniture better. D. It's too noisy. | ||||||
| 5. Ann has always wanted to work in a restaurant. She thinks they're exciting places. It's hard work but she isn't lazy. You have to work on Saturdays and Sundays but you get other days off. It's not very well-paid, but who cares about money? Why does Ann want to get the job in the restaurant? | ||||||
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| A. It's an easy job. B. The pay is good and the food is free. C. She thinks it would be fun. D. You get long holidays |