问题 选择题

2009年1月至2010年6月,有7个省级和59个省以下地方政府及开发区为吸引投资,自行出台税收减免和先征后返政策,或以政府奖励、财政补贴等名义将税收和土地出让金等收入返还给企业,涉及金额125.73亿元。这一做法

A.违背了税收的固定性

B.有利于加大财政支出力度,推动经济的平稳发展

C.属于一种偷税行为

D.有利于协调国家与企业的分配关系

答案

答案:A

题目分析:税收是国家为实现职能,凭借政治权力,依法取得财政收入的基本形式。具有强制性、无偿性、固定性等特征。本题材料中某些地方政府“自行出台税收减免和先征后返政策,或以政府奖励、财政补贴等名义将税收和土地出让金等收入返还给企业”的行为,违背了税收的固定性特征,故A项符合题意,可以入选;B、C、D三项均不符合题意主旨,故不能入选。因此,答案是A项。

选择题
阅读理解

阅读理解

     In the animal kingdom, weekness can bring about aggression in other animals. This sometimes

happens with humans also. But I have found that my weakness brings out the kindness in people. I see

it every day when people hold doors for me, pour cream into my coffee, or help me to put on my coat.

And I have discovered that it makes them happy.

     From my wheelchair experience, I see the best in people, but sometimes I feel sad because those who appear independent miss the kindness I see daily. They don't get to see this soft side of others. Often we

try every way possible to avoid showing our weakness, which includes a lot of pretending. But only when we stop pretending we're brave or strong do we allow people to show the kindness that's in them.

     Last month, when I was driving home on a busy highway, I began to feel unwell and drove more

slowly than usual. People behind me began to get impatient and angry, with some speeding up alongside

me, horning(按喇叭)or even shouting at me. At that moment, I decided to do something I had never

done in twentyfour years of driving. I put on the car flashlights and drove on at a really low speed.

     No more angry shouts and no more horns!

     When I put on my flashlights, I was saying to the other drivers, "I have a problem here. I am weak

and doing the best I can. "And everyone understood. Several times, I saw drivers who wanted to pass.

They couldn't get around me because of the stream of passing traffic. But instead of getting impatient and

angry, they waited, knowing the driver in front of them was in some way weak.

     Sometimes situations call for us to act strong and brave even when we don't feel that way. But those

are few and far between. More often, it would be better if we don't pretend we feel strong when we feel

weak or pretend that we are brave when we're scared.

1. The author has discovered that people will feel happy when________.

A. they offer their help

B. they receive others' help

C. they feel others' kindness

D. they show their weakness

2. The author feels sad sometimes because________.

A. he has a soft heart

B. he relies much on others

C. some people pretend to be kind

D. some people fail to see the kindness in others

3. What did the other drivers do when they saw the flashlights?

A. They speeded up to pass.

B. They waited with patience.

C. They tried their best to help.

D. They put on their flashlights too.

4. In this passage, the author advises us to________.

A. handle problems by ourselves

B. accept help from others

C. admit our weakness

D. show our bravery

5. Which of the following is the BEST title for the passage?

A. A Wheelchair Experience

B. Weakness and Kindness

C. Weakness and Strength

D. A Driving Experience