问题 选择题

(09年新课改地区三模)为了提高我国高收入群体自觉纳税的意识,2006年11月8日国家税务总局发布了《个人所得税自行纳税申报办法(试行)》。首次明确提出个人年收入所得12万元以上的纳税人须向税务机关自行申报纳税。该文件的发布体现的税收特征是

A.无偿性

B.固定性

C.强制性

D.自觉性

答案

 C

 税收具有强制性、无偿性和固定性的特征。题中明确提出个人年收入所得12万元以上的纳税人须向税务机关自行申报纳税,符合强制性的特征,而自觉性则不是税收的特征。

阅读理解

Once upon a time, there was a garden in the village. Its owner was an old man. He had been away for several years to visit his friends. It was a large lovely garden with soft green grass and beautiful flowers. While the old man was away, some children came to play in the garden every afternoon. The birds in the garden sang so sweetly that the children used to stop their games to listen to them. For them, the time they spent there was the happiest they had ever had.

One day the old man came back. When he saw the children playing in his garden, he was very angry. "What are you doing here?" he shouted. "Nobody except myself is allowed to play in my garden." The children were terrified and ran away. Then spring came, but it was still winter in the old man’s garden. There were blossoms (花) and birds all over the village, except in the garden. The birds didn’t like singing in his garden, since there were no children." Why is spring arriving so late this year?" the old man thought. "How pretty it would be if it were spring now!" One morning, the old man was woken up by some sounds. He heard birds singing and children laughing. When he opened the window, he saw the birds sitting in the trees and the children running about happily. "I’m sure spring has come. What I’m seeing is the most spellbinding scene (场景) I have ever seen, and the sounds which I’m hearing are the most beautiful in the world," said the old man.

小题1:When the children were enjoying themselves in the garden, the old man ______.

A.was happy to watch them

B.was away to visit his friends

C.pretended that he didn’t see them

D.was angry but didn’t drive them off小题2:What did the children think the old man was like at first?

A.Kind

B.Creative

C.Outgoing

D.Terrible小题3:The underlined word "spellbinding" in the passage means "______"in Chinese.

A.迷人的

B.无聊的

C.普通的

D.丑陋的小题4:Which of the following is TRUE according to the passage?

A.The old man’s garden was small but pretty.

B.The old man didn’t like the birds in his garden.

C.The old man was anxious (渴望)for a peaceful life.

D.The birds and the children made the old man’s garden full of life again.

选择题