问题 问答题 简答题

简述纳税服务在税收征管体系中的地位。

答案

参考答案:

纳税服务和税收征管相辅相成,贯穿于税收征管的全过程,是我国税收征管体系的重要基础,也是当今世界各国完善税收管理的普遍选择和共同趋势。国际货币基金组织的专家把整个税收征管体系比作一个“金字塔”,纳税服务是“金字塔”的基础,从下至上依次是纳税服务、受理纳税申报、处理纳税申报、处理申报信息、进行税务稽查、查处偷逃税案件、追究法律责任。

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American middle school students don’t seem to care that they’re worse at maths than their counterparts (同龄人) in China’s Hong Kong and Finland. “I don’t need it,” my student says, “I’m going to be a basketball star.” Or a car mechanic, or a singer.

Middle school students’ maths skills were tested by the International Organization for Economic Co-operation and Development. The United States ranked 28th out of 41 countries tested. After all, when was the last time you used algebra (代数)?

But maths isn’t just about training Americans to become scientists. It has its own value. It helps you see patterns and develops your logic skills, and it teaches you to concentrate and to separate truth from falsehood. Maths helps you make wise financial decisions, so you can avoid false claims from advertisers, politicians and others. It helps you determine risk. For example, after an airplane crash, studies show that people are more likely to drive than to take a plane in spite of the fact that they are much more likely to be killed or injured while driving. Planes are not like criminals who repeat the same crime over and over. One plane is not more likely to crash just because another plane recently did. In fact, the most dangerous time to drive is probably right after a plane crash because so many people are on the road.

It is not possible to really understand science and the scientific method without understanding maths. A rainbow is even more beautiful and amazing when we understand it.

The precision (精确性) of maths helps us think in a very special way. How do we bring the learning of maths back to life? I don’t have the big answer. I try my best to help pupils find answers to some maths problems. When I can get one to say, “Wow, that’s great,” I feel the joy of a small victory.

小题1:Some American students don’t care about their poor maths results because __________.

A.maths is useless to most people

B.they have no interest in maths

C.they think maths has nothing to do with their future

D.they don’t do well in maths小题2:The example in Paragraph 3 is used to show __________.

A.every coin has its two sides

B.we should not be cheated by fault facts

C.maths is close to our daily life

D.a simple fact shows complicated rules小题3:The writer would agree that __________.

A.it’s normal that America kids are weak in maths

B.without maths we’ll miss much in our life

C.maths is the most important subject at school

D.American kids don’t work hard at school小题4:This text is most probably written by __________.

A.a student career guide

B.a researcher on students’ problems

C.a specialist in students’ studies

D.a maths teacher