问题 单项选择题

如果纳税人刘某利用其他方法减少计税依据,当地税务机关则有权重新核定计税依据,这样处理体现了税法基本原则中的()。

A.税收法律主义原则

B.税收公平主义原则

C.税收合作依赖主义原则

D.实质课税原则

答案

参考答案:D

解析:实质课税原则,是指应当根据纳税人的真实负担能力决定纳税人的税负,不能仅考核其表面上是否符合课税要件。由于纳税人通过转让定价或其他方法使得计税依据减少,那么税务机关根据实质课税原则,可以核定纳税人的计税依据,以防止纳税人避税或偷税。

问答题 简答题
阅读理解

阅读理解。

     "She was born for the camera," said a photographer who shot Liu Yifei's picture when she was only eight.

     Over the past year, Liu, an 18-year-old Chinese American, has shot to fame while playing Wang Yuyan in

Jin Yong's "Eightfold Path of the Heavenly Dragon" (《天龙八部》). Millions of teenagers have been drawn in

by her light smile and beautiful long hair. Many magazines have described her as one of the most charming

young actresses of 2004. People say that Liu will be even bigger this year.

     "She is so beautiful on TV. She has the special character to give flesh and blood to the fairy-like and

beautiful Wang Yuyan," said Yang Mingwei, a Senior 2 boy and Liu's fan from Wuyi High School in Fujian.

     Currently Liu is filming the TV series"The Return of the Condor Heroes" (《神雕侠侣》), another Jin

Yong novel. In the show to be aired this year, Liu plays the Little Dragon Girl.

      Liu is now a grade three student at the Beijing Film Academy, the star factory of China. But some people

say that her success is only down to her beauty. When she returned to China with her mother at the age of

14, she did originally work as a model. It was when a director saw her picture on an advertisement board on

the street that her opportunity to work in TV arose.

     "A pretty face does not last forever. To be a good actress you must work hard and have a professional

attitude," Liu said. Every day she spends hours practising all the kungfu kicks and punches for the show.

      "There have been times during filming when I have remained hanging in the air on wires for half a day

as the director keeps trying to get the perfect take," said Liu recently.

1. In the first paragraph, the photographer commented on Liu's  _____.

A. beauty

B. talent as an actress

C. promising future

D. special character

2. What does the underlined word probably mean?

A. Flown

B. Broadcast

C. Published

D. Recorded

3. From Yang Mingwei, we learned that he meant LiuYifei _____ .

A. worked hard when playing Wang Yuyan

B. is more beautiful than WangYuyan

C. did a good job in playing WangYuyan

D. was very lucky to play WangYuyan

4. Which of the following about Liu Yifei is true according to the passage?

A. She thinks her beauty contributes to her success.

B. She has become a citizen of the US.

C. She graduated from the Beijing Film Academy months ago.

D. She failed to improve her English when studying in America.

5. In which part of a newspaper can you read the above passage?

A. National news.

B. Business.

C. Advertisement.

D. Famous people.