问题 多项选择题

税源是税款的最终来源。以下关于税源的表述中,正确的有()。

A、税源的大小体现着纳税人的负担能力

B、税源是税收负担的最终归宿

C、税源和课税对象是一致的

D、税源和课税对象是不一致的

E、在社会产品价值中,能够成为税源的不单是国民收入分配中形成的各种收入

答案

参考答案:A, B

解析:本题考核税收实体法的知识点。当某些税种以国民收入分配中形成的各种收入为课税对象时,税源和课税对象是一致的,如对各种所得课税。但是很多税种其课税对象并不是或不完全是国民收入分配中形成的各种收入,如营业税、消费税、房产税等。可见,只是在少数情况下,课税对象和税源才是一致的,对于大多数税种来说,两者是不一致的。在社会产品价值中,能够成为税源的只能是国民收入分配中形成的各种收入。 【该题针对“税收实体法(综合)”知识点进行考核】

阅读理解

阅读理解。

     Many people say that the United States is a paradise for the children, a struggling field for the youth and a

tomb for the aged. However, the situation is quite different in Australia. Different people have their own ways

for enjoyment and their own worlds of pastime.

     Most children often work hard in school since they have to face various exams. After school they do not

want to confine themselves to books any more. Instead, they put aside their schoolbags at home and sneak

quickly to some quiet street corners for their games. Bigger children like to shoulder their large kites to some

steep cliffs, and jump to fly in the sky with their kites.

     Some old people often get up early in the morning and go to parks to do newspaper reading. After breakfast,

they come to horse races, dog races and sometimes car races for betting. If he wins, he will feed himself a

good dinner. In the evening, they stay at home, watching TV sometimes with grandchildren. Some of the aged

also enjoy fishing and gardening.

     Young people prefer to go outing for holidays. At the weekends, they go to the seashore for swimming or

to the forest for hunting and camping, or mountainous areas for picnicking. Then in the evenings on Sundays,

they start their long bumper-to-bumper drive back on the highways. Nobody seems in a hurry.

     The Australian government also encourages its people to have more relaxation after work. Sometimes,

certain kind of financial help is distributed to people going on holidays and public holidays are purposely set on

Monday or Friday so that Australians may have a longer weekend for enjoyment. They think people can work

better only after they get a full relaxation. And it grows out of this idea that relaxation comes the top priority

(优先权) for enjoyment in Australia.

1. According to many people's opinion, which of the following is NOT true? [ ]

A. All people in the US live a desirable life.

B. The competition among American young people is fierce.

C. The life of the American old people is very terrible.

D. Children in America are extremely happy.

2. Australia is different from America because Australia _____. [ ]

A. is not a paradise for children

B. is not a struggling field for the youth

C. is not a tomb for the aged

D. has different worlds for different people

3. There is an idea of enjoyment priority in Australia because _____. [ ]

A. enjoyment is more important than other aspects of life

B. a full relaxation will make people work better

C. enjoyment can make people happy

D. Australian people are lazy

4. The underlined part can be replaced by "_____". [ ]

A. adjust themselves to

B. prevent themselves from

C. limit themselves to

D. satisfy themselves with

单项选择题