问题 问答题 案例分析题

2003年2月1日,经江苏省政府决定,暂停征收车船使用税的自行车税目(下称自行车税)。截止目前,我国各地区都已经停征了自行车税。自行车税按辆定额征收,除上海为8元外,其他省、市均为4元。据江苏省地方税务局统计,1994年该省征收了自行车税共计5000多万元,为此支付了700多万元的印刷、劳务、宣传、组织等各项费用,直接征收成本就占了收入总额的14%,为了保证此项税款的征收,动用了地方政府、公安部门、街道办事处及村组干部等协助,而上述仅是征收自行车税的行政成本;此外,还有纳税人因履行税收义务占用其时间、精力等形成的纳税成本。区区4元钱,真可谓得不偿失。 请从税收效率角度评析我国暂停征收自行车税的原因。

答案

参考答案:

对自行车征税,征税额最少,耗费精力最大,征收成本最高,税款流失最明显,管理难度最大,严重影响税收效率,既包括经济效率也包括行政效率,因此暂停征税是必要的。

选择题
阅读理解

Valencia is in the east part of Spain. It has a port on the sea, two miles away on the coast. It is the capital of a province that is also named Valencia.

The city is a market center for what is produced by the land round the city. Most of the city’s money is made from farming. It is also a busy business city, with ships, railways, clothes and machine factories.

Valencia has an old part with white old buildings, colored roofs, and narrow streets. The modern part has long, wide streets and new buildings. Valencia is well known for its parks and gardens. It has many old churches and museums. The university in the center of the city was built in the 13th century.

The city of Valencia has been known since the 2nd century. In the 8th century it was the capital of Spain. There is also an important city in Venezuela named Valencia.

小题1: From the text, how many places have the name Valencia?

A.One.

B.Two.

C.Three.

D.Four.小题2: What is the main difference between the two parts of the city?

A.The age of the buildings.

B.The parks and gardens.

C.The number of people.

D.The churches and museums.小题3: When was Valencia the most important city in Spain?

A.In the 2nd century.

B.In the 8th century.

C.In the 13th century.

D.In the 20th century.小题4: What is Valencia famous for?

A.Its seaport.

B.Its university.

C.Its churches and museums.

D.Its parks and gardens.小题5: The main income of the city of Valencia is from its _____.

A.markets

B.businesses

C.factories

D.agriculture