问题 选择题

下列对税收三个基本特征关系的表述,正确的是( )

①强制性是无偿性的保障                  ②固定性是无偿性的保障

③强制性和无偿性决定其固定性            ④固定性决定其强制性

A.①③

B.②③

C.①④

D.②④

答案

答案:A

题目分析:①符合题意,应选择。②错误,强制性是无偿性的保障,排除。③符合题意,应选择呢。④错误,强制性和无偿性决定了固定性,排除。因此保留①③,选择A。

点评:此类试题要求学生掌握税收特征的关系,三者紧密联系、不可分割的。税收的无偿性要求它具有强制性,强制性是无偿性的保障。税收的强制性和无偿性又决定了它具有固定性。本题难度适中,考查学生对书本知识的掌握情况。

阅读理解

阅读理解。

     If you live in a place like Britain, you could not help thinking that the weather is random (随意的). This

is because the weather there seems to change daily if not hourly. In fact the weather is controlled (控制) by

systems which move around areas of the earth. In the UK the weather depends on depressions, often called

"lows", and anticyclones, also known as "highs". These systems start in the Atlantic Ocean, and make their

way across the British Isles from the west to the east. Highs bring sunny weather, while lows bring rain and

wind.

     The weather systems in tropical climates are very different from those in mid and high latitudes (纬度).

Tropical storms develop from depressions, and often build into cyclones, violent (猛烈的) storms, great

hurricanes and torrential rain.

     In modern times, human activity seems to be changing weather patterns. Gases or smoke produced by

heavy industry (工业) change the temperature of the earth's surface, and affect cloud formation (形成).

Some researchers say that factories in Europe and North America may have been one of the causes of the

droughts in Africa in the 1980s.

根据短文内容,判断下列句子正(T)误(F)。

( )1. The weather in Britain is very changeable.

( )2. Violent storms are common in mid and high latitudes.

( )3. Anticyclones bring fine weather.

( )4. The word torrential in Paragraph 2 means very heavy.

( )5. Climate changes as a rule and can't be affected by man.

问答题 简答题