问题 选择题

2012年以来,四川省南充市地税局在认真落实小型微型企业税收优惠、暂免征收发票工本费用等政策的同时,有针对性地探索纳税服务方式,不断优化纳税服务。这一举措

①可以最大限度地增加国家的税收收入 

②有利于更好地发挥税收调节经济的杠杆作用

③有效发挥了税收对经济的监督职能 

④有利于为小型微型企业提供更广阔的发展环境

A.①②

B.③④

C.①③

D.②④

答案

答案:D

题目分析:我国税收取之于民用之于民。税收是国家进行宏观调控的主要杠杆和工具。材料中南充市地税局的做法有利于更好地发挥税收调节经济的杠杆作用,有利于为小型微型企业提供更广阔的发展环境,促进经济的发展,选D。①错误,该措施会减少企业成本,减少国家财政收入;③与题意无关。

考点: 本题考查税收的作用

判断题
单项选择题

The human Y chromosome—the DNA chunk that makes a man a man—has lost so many genes over evolutionary time that some scientists have suspected it might disappear in 10 million years. But a new study says it’ll stick around.
Researchers found no sign of gene loss over the past 6 million years, suggesting the chromosome is "doing a pretty good job of maintaining itself," said researcher David Page of the Whitehead Institute for Biomedical Research in Cambridge, Mass.
That agrees with prior mathematical calculations that suggested the rate of gene loss would slow as the chromosome evolved, Page and study co-authors note in Thursday’s issue of the journal Nature. And, they say, it clashes with what Page called the "imminent demise" idea that says the Y chromosome is doomed to extinction.
The Y appeared 300 million years ago and has since eroded into a dinky chromosome, because it lacks the mechanism other chromosomes have to get rid of damaged DNA. So mutations have disabled hundreds of its original genes, causing them to be shed as useless. The Y now contains only 27 genes or families of virtually identical genes.
In 2003, Page reported that the modern-day Y has an unusual mechanism to fix about half of its genes and protect them from disappearing. But he said some scientists disagreed with his conclusion. The new paper focuses on a region of the Y chromosome where genes can’t be fixed that way.
Researchers compared the human and chimpanzee versions of this region. Humans and chimps have been evolving separately for about 6 million years, so scientists reasoned that the comparisons would reveal genes that have become disabled in one species or the other during that time.
They found five such genes on the chimp chromosome, but none on the human chromosome, an imbalance Page called surprising. "It looks like there has been little if any gene loss in our own species lineage in the last 6 million years," Page said. That contradicts the idea that the human Y chromosome has continued to lose genes so fast it’ll disappear in 10 million years, he said. "I think we can with confidence dismiss … the ’imminent demise’ theory," Page said.
Jennifer A. Marshall Graves of the Australian National University in Canberra, a gene researcher who argues for eventual extinction of the Y chromosome, called Page’s work "beautiful" but said it didn’t shake her conviction that the Y is doomed.
The only real question is when, not if, the Y chromosome disappears, she said. "It could be a lot shorter than 10 million years, but it could be a lot longer," she said.
The Y chromosome has already disappeared in some other animals, and "there’s no reason to expect it can’t happen to humans," she said. If it happened in people, some other chromosome would probably take over the sex-determining role of the Y, she said.

The author’s attitude towards the Y chromosome issue seems to be
[A] optimistic. [B] confusing. [C] panicked. [D] objective.