当有些纳税人隐瞒实际收入逃避缴纳所得税时，一个恶性循环就出现了。逃税造成了年度总税收量的减少；总税收量的减少迫使立法者提高所得税率；所得税率的提高增加了合法纳税者的税负，这促使更多的人设法通过隐瞒实际收入逃税。 以下何者为真将使恶性循环被打破( )
A．提高所得税率的目的之一是激励缴税人努力增加税前收入
B．能有效识别逃税行为的金税工程即将实施
C．年度税收总量不允许因逃税等原因而减少
D．所得税率必须有上限
参考答案：B
解析：题干论证的循环是：逃税，税款减少，税率上升，逃税。B选项说明逃避税收将被制止，于是循环被打破。注意D选项中“必须有”并不表示“实际有”，而且即使有上限，但在上限以下时，该循环也不能被打破。
| It looks unlikely that medical science will abolish the process of ageing. But it no longer looks impossible. "In the long run," as John Maynard Keynes observed, "we are all dead." True. But can the short run be elongatedin a way that makes the long run longer And if so, how, and at what cost People have dreamt of immorality since ancient times. Now, with the growth of biological knowledge that has marked the past few decades, a few researchers believe it might be within reach. To think about the question, it is important to understand why organisms — people included —age in the first place. People are like machines, they wear out. That much is obvious. However, a machine can always be repaired. A good mechanic with a stock of spare parts can keep it going indefinitely. Eventually, no part of the original may remain, but it still carries on, like Lincoln’s famous axe that had three new handles and two new blades. The question, of course, is whether the machine is worth repairing. It is here that people and nature disagree. Or, to put it slightly differently, two bits of nature disagree with each other. From the individual’s point of view, survival is an imperative. A fear of death is a sensible evolved response and, since ageing is a sure way of dying, it is no surprise that people want to stop it in its tracks. Moreover, even the appearance of ageing can be harmful. It reduces the range of potential sexual partners who find you attractive and thus, again, curbs your reproduction. The paradox is that the individual’s evolved desire not to age is opposed by another evolutionary force, the disposable soma. The soma is all of a body’s cells apart from the sex cells. The soma’s role is to get those sex cells, and thus the organism’s genes, into the next generation. If the soma is a chicken, then it really is just an egg’s way of making another egg. And if evolutionary logic requires the soma to age and die in order for this to happen, so be it. Which is a pity, for evolutionary logic does, indeed, seem to require that. The argument is this. All organisms are going to die of something eventually. That something may be an accident, a fight, a disease or an encounter with a hungry predator. There is thus a premium on reproducing early rather than conserving resources for a future that may never come. The reason why repairs are not perfect is that they are costly and resources invested in them might be used for reproduction instead. Often, therefore, the body’s mechanics prefer lash-ups to complete rebuilds — or simply do not bother with the job at all. And if that is so, the place to start looking for longer life is in the repair shop. |
For whom does the author probably write this passage
A．( General readers
B．( Health service workers
C．( Medical scientists
D．( Elderly people