问题 多项选择题

按照现行政策规定,下列属于车辆购置税免税项目的有()。

A、外国驻华使馆、领事馆和国际组织驻华机构及其外交人员自用的车辆

B、中国人民解放军和中国人民武装警察部队列入军队武器装备订货计划的车辆

C、设有固定装置的非运输车辆

D、防汛部门购置的由指定厂家生产的用于报汛的专用车辆

E、回国服务的留学人员购买1辆进口小轿车自用

答案

参考答案:A, B, C, D

解析:回国服务的留学人员用现汇购买1辆个人自用国产小汽车,免征车辆购置税。 【该题针对“车辆购置税税收优惠”知识点进行考核】

阅读理解

Beijing leading schools say “No” to students’ mobile phones.

Three reasons make some leading schools in Beijing discourage middle school students from bringing mobile phones to campus.

First, it is dangerous for children to bring valuable mobile phones along to school for it is possible for them to be lost during physical exercise and other activities and may cause unnecessary trouble to teachers.

Second, mobile phones are bad for students’ studies. Many teachers complain that some students have phone calls in class, disturbing themselves and others.

Third, mobile phones serve as a hotbed for students’ vanity(虚荣). A new Grade One senior high school student in a leading school asked his parents to buy a 4000-yuan colored-screen mobile phone, which turned out to be his fifth one ever since he entered the middle school.

Most headmasters and teachers in leading schools of Beijing thought that IC telephones on campus have made it very easy for students to get in touch with others, so middle school students should not bring mobile phones to school at present.

1. According to the passage, without mobile phones, how can the students get in touch with others?

A. By writing letters to each other.                       B. By sending e-mails.

C. By using IC telephones.                          D. By no means.

2. Which is NOT the reason that makes the schools say “No” to students’ mobile phones?

A. It is not safe for children to bring mobile phones to school.

B. It may give students a feeling of vanity.

C. It is bad for students’ studies.

D. Most headmasters and teachers don’t want students to bring mobile phones to campus.

3. Why did the new Grade One student ask to buy him the fifth mobile phone since he entered the school?

A. His family had a lot of money.

B. He wanted to show that his family was very rich.

C. His parents loved him too much.

D. The first four mobile phones were all lost.

4. What is the writer’s attitude towards students’ bringing cell phones to school?

A. negative.         B. acceptable.        C. not mentioned.     D. positive. 

单项选择题