问题 选择题

十届全国人大常委会第十八次会议2005年10月28日表决通过关于修改个人所得税法的决定,修改后的个人所得税法规定,个人所得税的个税起征点由800元调整为1600元,扩大纳税申报范围,加强对税收的监控和征管力度。把个人所得税的个税起征点由800元调整为1600元,这意味着

A.改变了税收的固定性的特点

B.中低收入者的收入将得到提高

C.降低了国家宏观调控的能力

D.鼓励高收入者依法纳税

答案

答案:B

个人所得税是公平税。提高个税起征点,能改变以往工薪阶层(即中低收入者)成为个税纳税主力军的现状,真正体现个税“高收入者多纳税,低收入者少纳税”的特征。通过修改个人所得税法来提高个税起征点,恰好体现了税收的固定性。提高个税起征点,不会降低国家宏观调控的能力,C项错误,D项与本题无关。

单项选择题
阅读理解

Don’t invite crime--take basic, sensible precautions. Your house and possession are valuable and must be properly protected. When you buy a lock, you buy time --- and this is the one thing a burglar can’t afford. Most thieves are casual opportunists to whom the best deterrents(遏制性因素) are delay and noise which could mean discovery. 

When you leave it, lock it!

First of all, fit security locks to all doors and windows and a safety chain on the front door. Secondly, use them! If you have any ladders or tools, don’t leave them lying about in the garden, lock them away. “Safe” or “secret” places for keys and valuables are not reliable - nine times out of ten, they are the first place a thief will look.

When you move house...

When you move into a new home even if it is fitted with security locks, change them. You don’t know who else may have keys.

Never let strangers into your house. An official - looking cap is not enough, ask for proof of identity and look at it carefully - if you are still not satisfied, don’t let the person in.

Valuables need special protection

Valuables should really be given special protection - preferably by leaving them with your bank. A small security safe works too, but not to the most determined burglar. It is also important to keep an up - to - date list of valuables and their descriptions. In the case of fine art, paintings, or jewelry, color photographs can sometimes be of assistance to the police if you are unfortunate enough to have them stolen. Enter the details on the back of the pictures. But don’t keep such documents in your house, keep them at the hank or with your insurance company.

Going on holiday?

Don’t talk about your holidays and future plans loudly in public. Do remember to cancel the milk and newspapers and also to draw curtains back.

Operate a “Good Neighbor” program to ensure that mail is taken in, the house is checked regularly and that lights are put on.

Call at your local police station and tell them you are going away. Make sure that they know how to contact you in case of trouble.

Don’t leave cash or valuables in the house—take them with you or put them in the bank.

小题1:How should you deal with your ladders or tools?

A.You should leave them in the yard.

B.You should put them in the safe place and lock the door.

C.You should lean them against the tree in the yard.

D.You should take them apart.小题2:When moving into a new house,you are supposed to_______.

A.stop using the original lock

B.buy a safe

C.never let officials into your house unless he wears an official cap

D.stay away from strangers小题3:In case of your jewelry being stolen,you should do the following Except__________.

A.taking a color photo of it

B.keep them at the bank

C.keep the picture in your house

D.keep them with your insurance company小题4:When you are away for holidays,you_________.

A.should cancel your mail

B.shouldn’t leave your keys to your neighbors

C.shouldn’t make it known that your home is empty

D.should ask the police to check your house regularly