问题 名词解释

资源税

答案

参考答案:

是对在我国境内开采应税矿产品及生产盐的单位和个人,就其应税产品销售数量或自用数量为计税依据而征收的。凡在我国境内从事应税矿产品开采和生产盐的单位和个人,为资源税的纳税义务人。资源税实行定额幅度税率,按照开采或生产应税产品的课税数量,规定有上下限幅度的单位税额。资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。

单项选择题
阅读理解

阅读理解。

     Engineering students are supposed to be examples of practicality and rationality (理性), but when it comes

to my college education I am an idealist and a fool. In high school I wanted to be an electrical engineer and, of

course, any reasonable student with my aims would have chosen a college with a large engineering department, many famous professors and lots of good labs and research equipment. But that's not what I did.

     I chose to study engineering at a small liberal-arts (文科) university that doesn't even offer a major in

electrical engineering. Obviously, this was not a practical choice; I came here for more noble reasons. I wanted

a broad education that would provide me with flexibility and a value system to guide me in my job. I wanted to

open my eyes and expand my vision by communicating with people who weren't studying science or

engineering. My parents, teachers and other adults praised me for such a wise choice. They told me I was

wise and grown-up beyond my 18 years, and I believed them.  

     I headed off to the college and sure I was going to have an advantage over those students who went to big

engineering "factories" where they didn't care if you had values or were flexible. I was going to be a complete

engineer: technical expert and excellent humanist all in one.  

     Now I'm not so sure. Somewhere along the way my noble ideas crashed into reality, as all noble ideas

finally do. After three years of struggling to balance math, physics and engineering courses with liberal-arts

courses, I have learned there are reasons why few engineering students try to reconcile engineering with

liberal-arts courses in college.  

     The reality that has blocked my path to become the typical successful student is that engineering and the

liberal arts simply don't mix as easily as I supposed in high school. Individually they shape a person in very

different ways. The struggle to reconcile the two fields of study is difficult.

1. Why did the author choose to study engineering at a small liberal-arts university?

A. He intended to become an engineer and humanist.

B. He intended to be a reasonable student with noble ideals.

C. He wanted to be an example of practicality and rationality.

D. He wanted to communicate with liberal-arts students.

2. According to the author, by communicating with people who study liberal arts, engineering students

   can _______.

A. become noble idealists

B. broaden their knowledge

C. find a better job in the future

D. balance engineering and liberal arts 

3. Which word below can replace the underlined word "reconcile"?

A. confuse

B. compare

C. combine

D. compete

4. The author suggests in this passage that _______.

A. liberal-arts students are supported to take engineering courses

B. technical experts with a wide vision are expected in the society

C. successful engineering students are more welcomed in the society

D. engineering universities with liberal-arts courses are needed