问题 选择题

国家将个人所得税起征点由2000元上调至3500元,其他条件不变,下列说法正确的是:

①初次分配更加合理           ②扩大了中低收入者的收入

③居民整体可支配收入增加     ④降低了国家的宏观调控

A.①②

B.①③

C.②③

D.③④

答案

答案:C

题目分析:国家调整个人所得税起征点有利于扩大中低收入者的收入,使居民整体收入增加,缩小收入差距,实现社会公平。②③正确,选C。调整个税起征点属于社会再分配的范围,而不是初次分配,①错误;材料中是政府在利用税收杠杆对经济进行宏观调控,④不合题意。

考点:本题考查个人所得税的作用

阅读理解

阅读短文,选择正确的答案。

     People in different countries do things differently. For example, Australians put

their shirt “tails" on the clothes--line after washing, because they usually put the shirt "tails" into their trousers. When the clothes pegs leave marks on the clothes. other

people will not see them.

     That's why Australians also put the bottom of their socks on the clothes-line. If

they put the top of their socks on the clothes-line, the marks left by the pegs may be seen by others.

     Do you do some washing or others help you to do so? I believe you can do it by

yourself and you will get much fun from it. Please have a try after this exam.

1. In which country do such things happen?           

A. In China.                    

B. In France.

C. In Australia.                  

D. In Japan.                                    

2. In which place do the people usually put their clothes to make them dry in the

passage?

A. On the wall.

B. On the clothes-line.

C. On the door.

D. On the chair.  

3. Australians don't want others to see the marks left by the pegs on the shirts, so          .

A. they don't buy shirts

B. they don't like wearing shirts

C. they put their shirts on the clothes-line by the pockets

D. they put their shirts on the clothes-line by the shirt "tails"

4. In which way do Australians dry their clothes according to the passage?

5. What does 66tails" mean in Chinese in the passage? It means”        ”in Chinese.

A.尾巴    

B.下端

C.袖子    

D.领子

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