问题 名词解释

定额税率

答案

参考答案:

亦称固定税额,它是按课税对象的一定计量单位直接规定的一个固定的税额,而不规定征收比例的一种税率形式。它具有计算便利、从量计征、不受价格影响的优点。其缺点是税负不尽合理,是适用于特殊税种,如我国的资源税、车船牌照税等。

问答题
完形填空
完形填空。
     When you were young, who rode you around on the back of his bike? Who played football and flew
kites with you in the park? Who helped you   1   your first difficult maths problem? Who taught you the 
  2   between right and wrong?
     Your dad. Now it is your turn to do something for him. This Sunday is   3   Day. So why not do
something   4   to thank your dad?
     The idea of Father's Day came from an American lady called Sonora Smart Dodd in 1909. She wanted
a special   5   to honour her father. He raised (抚养) six children by himself   6   his wife died during the
birth of their   7   child. Dodd thought it was necessary to choose a day to honour great and loving dads.
  8   her father was born on June 19, she chose to hold the first Father's Day celebration on his birthday
in 1910. In 1924, US president Calvin Coolidge liked the idea of a national Father's Day.   9  , in 1966, the
third Sunday in June was named Father's Day. There are many ways for you to  10  your love and thanks.
     Send  11  a greeting card. Usually fathers receive common cards. So perhaps choose a funny card that
will make him  12 .
     A small present, such as a photo of your family,  13  make him feel happy.
     Send him  14 : the red rose is the official Father's Day flower.
     If he has a computer, cover his desktop (桌面) with  15  like "I love you, Dad."
( )1. A. to        
( )2. A. difference
( )3. A. Teacher's 
( )4. A. easy      
( )5. A. hour      
( )6. A. when      
( )7. A. third     
( )8. A. As        
( )9. A. In the end    
( )10. A. take     
( )11. A. you      
( )12. A. cry      
( )13. A. need     
( )14. A. clothes  
( )15. A. songs    
B. with            
B. report       
B. Women's       
B. sad          
B. day           
B. until         
B. fourth        
B. If              
B. In a word      
B. bring         
B. her           
B. laugh         
B. can           
B. books         
B. pictures  
C. for              
C. subject     
C. Children's      
C. special     
C. week           
C. after       
C. fifth         
C. When            
C. After all      
C. show           
C. me           
C. shout          
C. has to      
C. flowers         
C. papers  
D. in                  
D. news         
D. Father's     
D. silly          
D. month            
D. before       
D. sixth       
D. Although                     
D. As usual           
D. receive          
D. him          
D. sleep             
D. used to     
D. shoes            
D. words