问题 选择题

据国家税务总局统计,个人所得税目前已成为我国的第四大税种。作为一个公民应该树立纳税人意识,因为我国税收    (      )

①是取之于民,用之于民的新型税收 ②关系国家的兴旺发达、繁荣富强 ③是实现我国国家职能的物质保证 ④决定我国现代化建设的发展水平

A.①②③④

B.①②③

C.①③④

D.①②④

答案

答案:B

题目分析:①符合题意,这是我国税收的性质。②符合题意,国家的兴旺发达、繁荣富强与每一个公民息息相关国家各项职能的实现必须以社会各界缴纳的各种税收作为物质基础。③符合题意,这是税收的作用之一。④不符合题意,夸大了税收的作用。因此保留①②③,选择B。

点评:此类试题要求学生掌握依法纳税的必要性。①税收是国家实现职能的物质基础,有国必有税。②在我国,税收取之于民、用之于民,国家利益、集体利益与个人利益具有一致性.国家的兴旺发达、繁荣富强与每个公民息息相关。③权利和义务是统一的。每个公民在享受国家提供的各项服务的同时,必须履行义务,自觉依法纳税。本题难度适中,要求学生在掌握书本知识的基础上对材料进行分析判断。

单项选择题

Text 2

The Boston Marathon is an annual marathon sporting event hosted by the city of Boston, Massachusetts, on Patriots’ Day, the third Monday of April. Begun in 1897 and inspired by the success of the first modem-day marathon competition in the 1896 Summer Olympics, the Boston Marathon is the world’s oldest annual marathon and ranks as one of the world’s most well-known road racing events. The marathon is one of five members of the World Marathon Majors.
The event attracts an average of about 20,000 registered participants each year. In the 100th running of the Boston Marathon in 1996, the number of participants reached 38,000. While there are cash prizes awarded to the winners of the marathon, most of the runners participate for the accomplishment of having run the race at all.
The Boston Marathon was originally a local event, but its fame and status have attracted runners from all over the world. For most of its history, the Boston Marathon was a free event, and the only prize awarded for winning the race was a wreath woven from olive branches. However, corporate-sponsored cash prizes began to be awarded in the 1980s, when professional athletes began to refuse to run the race without cash awards. The first cash prize for winning the marathon was awarded in 1986.
Women were not allowed to enter the Boston Marathon officially until 1972. Roberta (Bobbi) Gibb is recognized as the first woman to run the entire Boston Marathon (in 1966). In 1967, Kathrine Switzer, who had registered as "K. V. Switzer", was the first woman to run with a race number. She finished, despite a celebrated incident in which race official Jock Semple tried to rip off her numbers and eject her from the race. In 1996 the B.A.A. retroactively recognized as champions the unofficial women’s leaders of 1966 through 1971.
In recent years, critics have pointed to the dominance of foreign-born athletes in the event (especially runners from Kenya) to back their arguments that American professional running is lagging behind the rest of the world in terms of producing quality athletes. However, foreign dominance of the race is nothing new. Between 1946 and 1967 only one American (John J. Kelley in 1957) won the marathon in an era when Finland and Japan were the distance powerhouses.
The Boston marathon is open to all runners, male and female, from any nation, but they must meet certain qualifying standards. To qualify, a runner must first complete a standard marathon course certified by a national governing body affiliated with the International Association of Athletics Federations within a certain period of time before the date of the desired Boston Marathon (usually within approximately 18 months prior). Prospective runners in the age range of 18-- 34 must run a time of no more than 3:10:59 (3 hours and 10 minutes) if male, or 3:40:59 (3 hours and 40 minutes) if female; the qualifying time is adjusted upward as age increases. For example, a 40--44 year old male can still qualify with a time of 3:20:59. An exception to the qualification requirement is awarded to 1,250 runners who raise a pre-determined level of sponsorship for officially designated local charities.
Besides the Olympic trials and the Olympic marathons, Boston is the only major American marathon that requires a qualifying time. Thus for many marathoners to qualify for Boston (to "BQ") is a goal and achievement in itself, making it a "people’s Olympic event."

Who can participate the Boston Marathon without a qualifying time

A.Male runners.

B.Female runners.

C.Amateur runners.

D.Charity raisers.

单项选择题