问题 选择题

2009年我国实现结构性减税5000多亿元,为我国迅速摆脱金融危机起到了巨大的作用。2012年,我国继续实行了结构性减税政策。实行结构性减税(    )

①有利于促进经济增长和增加就业

②意味着我国的税负将大幅度下降

③是运用行政手段调控经济的重要体现

④是实施积极的财政政策的内容之一

A.①②

B.②③

C.①④

D.②④

答案

答案:C

题目分析:①符合题意,结构性减税可以使减税企业的生产成本降低,有利于促进经济增长和增加就业,应选择。②错误,结构性减税只是针对某一类企业,并不是所有企业,排除。③错误,结构性减税属于经济手段,排除。④符合题意,应选择。

点评:此类试题要求学生掌握结构性减税的相关知识。结构性减税既区别于全面的,大规模的减税,又不同于以往的有增有减的税负调整,结构性减税更强调有选择的减税,是为了达到特定目标而针对特定群体、特定税种来削减税负水平。结构性减税强调税制结构内部的优化,强调贴近现实经济的步伐,相对更为科学。有增有减的税负调整,意味着税收的基数和总量基本不变;而结构性减税则着眼于减税,税负总体水平是减少的。此类试题难度适中,要求学生多关心身边的时事。

判断题
阅读理解

阅读理解。

      Believe it or not, optical illusion (错觉) can cut highway crashes.

     Japan is a case in point. It has reduced automobile crashes on some roads by nearly 75 percent

using a simple optical illusion. But stripes, called chevrons (人字形), painted on the roads make drivers

think that they are driving faster than they really are, and thus drivers slow down. Now the American

Automobile Association Foundation for Traffic Safety in Washington D.C. is planning to repeat

Japan's success. Starting next year, the foundation will paint chevrons and other patterns of stripes

on selected roads around the country to test how well the patterns reduce highway crashes.

     Excessive (too great) speed plays a major role in as much as one fifth of all fatal traffic accidents,

 according to the foundation. To help reduce those accidents, the foundation will conduct its tests in

areas where speed-related hazards (danger) are the greatest curves, exit slopes, traffic circles, and bridges.

Some studies suggest that straight, horizontal bars painted across roads can initially cut the average speed

of drivers in half. However, traffic often returns to full speed within months as drivers become used to

seeing the painted bars.

     Chevrons, scientists say, not only give drivers the impression that they are driving faster than they

really are but also make a lane appear to be narrower. The result is a longer lasting reduction in highway

speed and the number of traffic accidents.

1. The passage mainly discusses _______.

A. a new way of highway speed control

B. a new pattern for painting highways

C. a new way of training drivers

D. a new type of optical illusion

2. On roads painted with chevrons, drivers tend to feel that _______.

A. they should avoid speed-related hazards

B. they are driving in the wrong lane

C. they should slow down their speed

D. they are coming near to the speed limit

3. The advantage of chevrons over straight, horizontal bars is that the former _______.

A. can keep drivers awake

B. can cut road accidents in half

C. will look more attractive

D. will have a longer effect on drivers

4. The American Automobile Association Foundation for Traffic Safety plans to _______.

A. try out the Japanese method in certain areas

B. change the road signs across the country

C. replace straight, horizontal bars with chevrons

D. repeat the Japanese road patterns