问题 多项选择题

下列税种中,属于财产税的有()。

A.增值税 

B.企业所得税 

C.车船税 

D.房产税 

E.证券交易税

答案

参考答案:C, D

解析:

根据我国现行税制,按照征税对象的不同分类,税收可以分为:

①根据流转额征税的流转税类,包括增值税、消费税、营业税和关税等;

②根据所得额征税的所得税类,包括企业所得税、个人所得税等;

③根据资源征税的资源税类,包括资源税、城镇土地使用税、耕地占用税等;

④根据财产征税的财产税类,包括房产税、车船税、契税等;

⑤根据行为征税的行为税类,包括印花税、证券交易印花税等。

考点

税收分类

单项选择题
单项选择题

After winning a big game, athletes are often asked how they feel. Usually athletes say how (1) it is to win this big game. On the contrary, the fact is that losing a big game, or in my case, all the games, can be even harder.

From the spectators’ point of view, last year’s basketball (2) for my high school team was nothing (3) of an embarrassment. And (4) 0 and 20 is certainly nothing to be proud of, that season had a bigger impact on me than any other. As a team captain, I knew it probably wouldn’t be the (5) year, but did I ever think we would lose every game Of course not. Since six of our top players had graduated, it was clear that we were a (n) (6) team who would struggle. The struggle began earlier than expected, (7) , as our team center was suspended (禁赛) for the season, and two key members decided to (8) for some reason. At this point, dropping out probably passed through every player’s mind, but in the end, we all stuck if out, (9) to work still harder.

Then there came a time when even our (10) and given up on us. Personally, I felt like it was (11) worthwhile giving my all. I thought, if even the coach doesn’t believe in us, why should I But just as my hope began to (12) , a teammate called a meeting. He said," Nobody thinks we are going to win, but, as teammates and friends, we (13) it to each other to go all out every game. "

It was that moment that (14) me how to be a leader. It hit me that I certainly didn’t (15) the role. As a leader you can never quit (16) the team who looks up to you. It is one (17) to be named captain, feel great and go through the motions, but it is quite another to be a real captain and make sure everyone realizes their full (18) all the time.

I am sure it is great to go through without losing and bringing home awards. But in all honesty, I (19) the fact that my team lost every game last year. It may not help me to become a better basketball player, but it already has made me a better leader, and (20)

4().

A.as

B.while

C.since

D.now that