问题 单项选择题

边际税率是指在超额累进情况下,对计税基础各级次的()。

A.最后一个单位课税对象所适应的税率

B.最后一个单位课税对象的增值额所适应的税率

C.最后一个单位税基所适应的税率

D.最后一个单位税对象剔除通货膨胀因素后的价值所适应的税率

答案

参考答案:C

解析:边际税率是指在超额累进税率情况下对计税基数各级次的增加部分所适用的税率,或最后一个单位的税基所适用的税率。有时把累进税率中纳税人所可能适用的最高一级税率称为边际税率。

阅读理解

Is there anything more important than health? I don’t think so.“Health is the greatest wealth(财富),” wise people say. You can’t be good at your studies or well when you are ill.

If you have a headache, toothache, backache, earache or bad pain in the stomach, if you complain of a bad cough, if you run a high temperature and have a bad cold, or if you suffer from high or low blood pressure, I think you should go to the doctor.

The doctor will examine your throat, feel your pulse, test your blood pressure, take your temperature, sound your heart and lungs, test your eyes, check your teeth or have your chest X-rayed. After that he will advise some treatment, or some medicine. The only thing you have to do is to follow his advice.

Speaking about doctor’s advice, I can’t help telling you a funny story.

An old gentleman came to see the doctor. The man was very ill. He told the doctor about his weakness, memory loss and serious problems with his heart and lungs. The doctor examined him and said there was no medicine for his disease.

He told his patient to go to a quiet place for a month and have a good rest. He also advised him to eat a lot of meat, drink two glasses of red wine every day and take long walks. In other words, the doctor advised him to follow the rule: “Eat at pleasure, drink with measure and enjoy life as it is.” The doctor also said that if the man wanted to be well again, he shouldn’t smoke more than one cigarette a day.  

A month later the gentleman came into the doctor’s office. He looked cheerful and happy. He thanked the doctor and said that he had never felt a healthier man.

“But you know, doctor,” he said, “it’s not easy to begin smoking at my age.”

小题1:The writer thinks that     .

A.health is more important than wealth

B.work is as important as studies

C.medicine is more important than pleasure

D.nothing is more important than money小题2:The doctor usually tells his patient what to do     .

A.without examining the patient

B.after he has examined the patient

C.if the patient doesn’t take medicine

D.unless the patient feels pain小题3:The underlined part means “    ”.

A.he was feeling better than ever

B.he wasn’t a healthy man

C.he was feeling worse than before

D.he will be well again小题4:This passage is developed by _____________.

A.giving time order

B.giving examples

C.giving tips

D.giving cause and effect小题5:Which of the following is TRUE?

A.Wealth is more important .

B.The doctor does not examine his patients carefully

C.If you have a fever, just stay at home.

D.The doctor’s advice usually works.

填空题