问题 选择题

今年网络购物销售规模预计将占到全社会消费品零售总额的4.5%到5%,却只有不到20%网店纳税,网购税收流失或超过百亿元。现在,越来越多的个人在网上开店和购物,但是很少有人为网上交易缴税。按照我国税法规定,不管通过何种方式,只要发生交易行为就得缴税。税法规定的缴税条件表明税收

A.可以增加国家财政收入

B.具有用之于民的本质属性

C.具有强制性的基本特征

D.可以保证调控政策的实施

答案

答案:C

题目分析:该题考查税收的基本特征,题干说按照我国税法规定,不管通过何种方式,只要发生交易行为就得缴税,说明我国税收具有强制性的基本特征,故C观点符合题意,AB观点没有体现,D观点错误,错在保证,故答案应选C。

点评:税收的特征:①强制性(国家凭借政治权利强制征收。纳税人必须依法纳税,税务机关必须依法征税)。②无偿性(国家取得税收收入,既不需要返还给纳税人,也不需要对纳税人直接付出任何代价)。③固定性(国家在征税之前就以法律的形式,预先规定了征税对象和税率,不经国家有关部门批转不能随意改变)。难度适中。

阅读理解

In meditation(冥想),people sit quietly and focus their attention on their breath .As they breathe in and out ,they attend to their feelings .As thoughts go through their minds. They let them go. Breathe .Let go .Breathe .Let go .

According to a recent study at the Insight Meditation Society in Barre,Massachusetts. Three months of training in this kind of meditation causes a market change in how the brain allocates(分配) attention. It appears that the ability to let go thoughts that come into mind frees the brain to attend to more rapidly changing things and events in the outside world. Expert mediators are better than other people at catching such fast-changing stimuli( 刺激),like facial expressions.

The study provides evidence for changes in the workings of the brain with mental training. People can learn and improve abilities of all sorts with practice, everything from driving to playing the piano. The study has shown that meditation is good for the brain. It appears to reduce pressure and promote a sense of well-being.

In an experiment, 17 volunteers with no meditation experience in the experimental group spent three months meditating 10 to 12 hours a day .A control group also with no meditation experience meditated for 20 minutes a day over the same period .Both groups were then given the tests with two numbers in a group of letters. As both group looked for the numbers , their brain activity was recorded.

Everyone could catch the first number .But the brain recordings showed that the less experienced mediators tended to grasp the first number and hang onto it, so they missed the second number .Those with more experience gave less attention to the first number .as if letting it go ,which led to an increased ability to grasp the second number ,This shows that attention can change with practice.

Just ask Daniel Levision , who meditated for three months as part of the study .”I am a much better listener,” he said . “ I do not get lost in my own personal reaction to what people are saying.”

小题1: The underlined word “them” in Paragraph 1 refers to  __________  .

A. feelings

B.minds

C.people

D.thoughts小题2:  Meditations manage their daily tasks better because they   ________  .

A.are given less pressure

B.allocate their attention better

C.have more stimuli for life

D.practice them more frequently小题3:In the experiment ,volunteers doing meditation for longer hours   _____  .

A.were more likely to catch both of the members

B.were used to memorizing numbers in groups

C.usually ignored the first number observed

D.paid more attention to numbers than to letters小题4: The study proves that     _____ .

A.meditation improves one’s health

B.brain activity can be recorded

C.human attention can be trained

D.mediators have a good sense of hearing

单项选择题