问题 选择题

国务院常务会议决定,自2012年8月1日起,将交通运输业和部分现代服务业“营业税改为增值税”试点范围扩大。下列对增值税认识正确的是

①不利于企业公平竞争

②可以避免对一个经营额重复征税

③是调节个人收入分配的有效手段

④有利于促进生产的专业化

A.①②

B.②④

C.①③

D.③④

答案

答案:B

题目分析:增值税以增值额为征税对象,可以避免对一个经营额重复征税,有利于促进生产的专业化和企业公平竞争,有利于增加财政收入,②④正确;①错误;征收个人所得税是调节个人收入分配的有效手段,③与题意不符。该题选B。

点评:该题考查学生对征收增值税意义的识记,要和征收个人所得税的意义区分开来。对学生的基本判断能力有所体现,难度适中。

阅读理解

阅读理解。

     Ms Liu taught physics in a middle school. Last month she explained to one of her classes about

sound, and she decided to test them. She said to them, "Now, I have a brother in London. If I was

calling him on the phone, and at the same time you were 75 feet way, listening to me from across the

street, which of you would hear what I said first, my brother or you? Why?"

     The cleverest student answered at once, "Your brother, Ms Liu, because electricity (电) travels

faster than sound waves (波)."

     "That's very good," Ms Liu answered. But then one of the girls, Gao Hui, raised her hand and said, 

     "I don't think so." "Your brother would hear you earlier because when it's eleven o'clock here, it's

only eight o'clock in London."

1. The class studied _______. 

A. reason  

B. sound 

C. waves

D. electricity

2. Ms Liu asked the students ________.

A. who would first hear what she said  

B. who was listening to her 

C. who was in London               

D. whose answer was right

3. Who would hear Ms Liu's words first? 

A. Gao  Hui.                   

B. The students 75 feet away. 

C. They would hear the words at the same time. 

D. Her brother.

4. The first student thought her brother heard the words first because ________. 

A. her brother lived near her home   

B. her brother lived far from her home 

C. he thought the electricity travels faster than the sound waves 

D. her brother's telephone was good

5. Whose answer was right, the first student's or Gao Hui's? 

A. Gao Hui's.        

B. The first student's. 

C. Neither of theirs.    

D. Both of theirs.

填空题