个体户张某位按规定期限缴纳个人所得税，税收机关依照法定程序对张某采取了税收强制执行措施，税收机关不查封、扣押、拍卖的财产包括()
A、张某的价值1000元的洗衣机
B、张某的一个祖传的名人字画
C、张某的奥迪轿车
D、张某唯一的一套住房
参考答案：A, D
解析：
根据《税收征收管理法实施细则》第59条规定：税收征管法第三十八条、第四十条所称其他财产，包括纳税人的房地产、现金、有价证券等不动产和动产。机动车辆、金银饰品、古玩字画、豪华住宅或者一处以外的住房不属于税收征管法第三十八条、第四十条、第四十二条所称个人及其所扶养家属维持生活必需的住房和用品。
税务机关对单价5000元以下的其他生活用品，不采取税收保全措施和强制执行措施。，《税收征收管理法》第38第三款：个人及其所扶养家属维持生活必需的住房和用品，不在税收保全措施的范围之内。可知选项A、D符合题意。
下面文章有5处需要添加小标题。请从以下选项（A、B、C、D、E和F）中选出符合各段意思的小标题，并填写在答题纸上将相应位置。选项中有一项是多余选项。
小题2:Participation in the classroom is not only accepted but also expected of the student in many courses. Some professors base part of the final grade on the student's oral participation. Although there are formal lectures during which the student has a passive role (i.e., listening and taking notes), many courses are organized around classroom discussions, student questions, and informal lectures. 小题3:Many teachers believe that the responsibility for learning lies with the student. (Courses are not designed merely for students to pass exams.) The ideal student is considered to be one who is motivated to learn for the sake of learning, not the one interested only in getting high grades. 小题4:Ideally, the teacher-student relationship at universities is characterized by trust. Thus, cheating on tests, Plagiarizing (抄袭) in written work, presenting other's ideas as original, and turning in homework completed by someone else are all prohibited (禁止). 小题5:Relationships between students in the classroom can be cooperative or competitive. International students should not hesitate to ask for help if it is needed. in classes where such a grading curve is used, students may be reluctant to share lecture notes or information for fear that their own grades will suffer. |