问题 多项选择题

关于车船税纳税义务发生时间,下列说法正确的有( )。

A.取得车船所有权的次月

B.车船管理部门核发行驶证书所记载日期的当月

C.车船管理部门核发的车船登记证书记载日期的当月

D.未按规定到车船管理部门办理登记的车船,为购置发票开具时间的次月

E.未按规定到车船管理部门办理登记且无法提供购置发票的应税车船,由主管税务机关核定纳税义务发生时间

答案

参考答案:B,C,E

解析:解析:  选项A:车船税纳税义务发生时间为取得车船所有权或者管理权的当月;选项D:未按规定到车船管理部门办理应税车辆登记手续的,以车船购置发票所载开具时间的当月作为车船税的纳税义务发生时间。

阅读理解

PART THREE   READING COMPREHENSION (30%)

Directions: Read the following three passages.Each passage is followed by several questions or unfinished statements.For each of them there are four choices marked A, B, C, and D.Choose the one that fits best according to the information given in the passage

They say a cat has nine lives, and I think that possible since I am now living my third life and I’m not even a cat. My father died when I was 15, and we had a hard struggle to make a living. And my mother, who was seriously ill in her last years, died while still in her 60s. My sister married soon after, and I followed her example within the year.

This was when I began to enjoy my first life. I was very happy, in excellent health. I had a good job in San Jose and a beautiful home up the peninsula (半岛) in San Carlos. Life was a pleasant dream. Then the dream ended. I became afflicted (使苦恼) with a slowly progressive disease of the motor nerves, affecting first my right arm and leg, and then my other side. Thus began my second life...

In spite of my disease I still drove to and from work each day, with the aid of special equipment installed in my car. And I managed to keep my health and optimism (乐观), to a degree, because of 14 steps. Crazy? Not at all. Our home was an affair with 14 steps leading up from the garage to the kitchen door. Those steps were a standard measure of life. They were my yardstick, my challenge to continue living. I felt that if the day arrived when I was unable to lift one foot up one step and then drag the other painfully after it ---repeating the process 14 times, I would be through---I could then admit defeat and lie down and die.

Then on a dark night in August, 1971, I began my third life. It was raining when I started home that night; strong winds and slashing rain beat down on the car as I drove slowly down one of the less-traveled roads. Suddenly the steering wheel jerked (猝然一动). In the same instant I heard the bang of a blowout. It was impossible for me to change that tire! Utterly impossible!

I started the engine and thumped slowly along until I came to the dirt road, where I turned in and where I found lighted windows welcomed me to a house and pulled into the driveway and honked the horn.

The door opened and a little girl stood there. When she knew what happened to me, she went into the house and a moment later came out, followed by a man who called a cheerful greeting. I sat there comfortable and dry, and felt a bit sorry for the man and the little girl working so hard in the storm.

About an hour later, the man’s voice was heard, “This is a bad night for car trouble, but you’re all set now.” “Thanks,” I said. “How much do I owe you?” He shook his head, “Nothing. Cynthia told me you were a cripple. Glad to be of help. I know you’d do the same for me. There’s no charge, friend.” I held out a five-dollar bill, “No! I like to pay my way.” He made no effort to take it and the little girl stepped closer to the window and said quietly, “Grandpa can’t see it.”

56. “A cat has nine lives” here means ___________.

A. a cat can live nine times longer than any other animal  B .a cat can die ninth

C .a lucky man can not die easily                     D the writer will live nine times

57. What do you think of the man who helped change the tire?

A. Old, warm-hearted but pitiable             

B. Blind, but warm-hearted and happy

C. A blind old man that has nothing to do every day.

D. A poor old man that is always ready to help others.

58. How will the story be ended?

A. The writer paid the little girl but the old man did not accept.

B. The writer drove away with tears running down his cheek.

C. The writer stayed there, without knowing what to do and how to do it.

D. In the next few frozen seconds the writer felt the shame and astonishment he had never felt

before.

59. How do you understand the underlined sentence “I followed my sister’s example?”

A.  He listened to his sister carefully.

B  Mother told him that he must get the agreement from his sister for whatever he would do.

C  His sister got married. He, too.

D  His sister was a great woman.. He must learn from her.

60. The best title for this passage perhaps will be _____.

A.The Old Man and His Daughter              B. Heart Leaping Up

C.Never Lose Heart                        D. Good Will Be Rewarded Good

单项选择题