问题 选择题

2012年10月18日,中央政府决定将交通运输业和部分现代服务业纳入营业税改征增值税试点范围,试点省市也由上海市分批扩大到北京、天津、浙江等12个省市。“营改增”的直接结果是

A.增加国家财政收入

B.避免企业偷税漏税

C.减轻相关企业负担

D.调节个人收入分配

答案

答案:C

题目分析:营业税改征增值税是税收改革,是否会增加财政收入这个并不一定,故排除A;即使征收增值税,也会出现偷税漏税的现象,故排除B;营改增与个人收入分配没有关系,排除D;营改增的直接结果是减轻相关企业负担,故答案选C。

单项选择题 A1型题
阅读理解

阅读理解。

     Several years ago, my family gathered on Cape Cod for a weekend. My parents were there, my sister and

her daughter too, two cousins and, of course, my wife, my son and me. We ate at one of those restaurants

where the menu is written on a blackboard held by a friendly waiter and had a wonderful time. With dinner

concluded, the waiter set the check down in the middle of the table. That's when it happened. My father did

not reach for the check.

     In fact, my father did nothing. Conversation continued. Finally it dawned on me. Me! I was supposed to

pick up the check. After all these years, after hundreds of restaurant meals with my parents, after a lifetime

of thinking of my father as the one with the dollars, it had all changed. I reached for the check and pulled out

my American Express card. My view of myself was suddenly changed. With a stroke of the pen, I was

suddenly an adult.

     Some people mark off their life in years, others in events. I am one of the latter, and I think of some events

as rites of passage. I did not become a young man at a particular year like 13, but when a kid strolled into the

store where I worked and called me "mister", I turned around to see whom he was calling. He repeated it

several times-"mister, mister"-looking straight at me. The realization hit like a punch: Me! He was talking to me.

I was suddenly a mister.

1. My father did not reach for the check because ____.

A. it was in the middle of the table

B. I was no longer a child

C. he had no money with him

D. he did not notice the check

2. The underlined part "it dawned on me" in the second paragraph means ____.

A. I understood

B. it was my turn

C. it surprised me

D. I felt sorry

3. According to the passage, which of the following is true?

A. None of my family was willing to pay the check.

B. I was not willing to pay the check.

C. We were happy on Cape Cod.

D. We didn't enjoy our meal.

4. From the passage, we can infer that ____ paid for restaurant meals before.

A. I

B. my mother

C. my parents

D. my father