问题 名词解释

名义税率与实际税率

答案

参考答案:

名义税率是纳税人实际纳税时适用的税率;实际税率是纳税人真实负担的有效税率,在没有税负转嫁的情况下,它等于税收负担率。有些税种由于实行免税额、税前扣除和超额累进征收制度,纳税人负担的税款低于按税率表上所列税率计算的税款,形成名义税率和实际税率偏离。

单项选择题
阅读理解

阅读理解。

     If I could select a word that best describes the majority of American parents, that word

would be guilt-ridden (内疚的). How sad it is to see parents become the willing victims

of the "give me game", only to discover that, no matter what they do, it isn't enough. In the

end, they are looked down for their lack of firmness and blamed when their spoiled children

get into trouble. With this in mind, I shall first answer this question: "What do parents owe

their children? And I shall start with what they don't owe them.

     Parents don't owe their children every minute of their day and every ounce of their energy.

They don't owe round-the-clock car service, singing lessons, tennis lessons, an expensive car

when they reach sixteen, or a trip to Europe when they graduate.

     I take the firm position that parents do not owe their children a college education. If they

can afford it, fine. But they must not feel guilty if they can't. If the children really want to go,

they' II find a way. Here are plenty of loans and scholarships for the bright and eager who

can't afford to pay.

     After children marry, their parents do not owe them a house or money for the furniture.

They do not have an obligation to baby-sit their grandchildren when the parents were on

vacation. If they want to do it, it must be considered a favour, not an obligation.

     In my opinion, parents do not owe their children an inheritance, no matter how much

money they have. One of the surest ways to produce a loafer is to let children know that

their future is assured.

     Do parents owe their children anything? Yes, they owe them a great deal.

     One of their chief obligations is to give their children a sense of personal worth, for

self-esteem is the basis of a good mental health. Parents owe their children firm guidance

and consistent discipline. Parents owe their children privacy and respect for their personal

belongings.

     No child asks to be born. If you bring a life into the world, you owe the children something.

And if you give him his due, he'll have something of value to pass along to your grandchildren.

1. According to the author, ______.

A. parents ought to send children to college as a duty .

B. parents needn't feel guilty if they are unable to send their children to college

C. ff they say "No", parents will surely make their children angry

D. parents must support their children even after their marriage

2. The underlined word "loafer" most probably refers to ______.

A. a poorly educated person          

B. a well educated person

C. a hard-working person          

D. a lazy person

3. The writer of this passage mainly wants to tell us ______.

A. why children look down upon their parents

B. the difference between duties of the parents and the children

C. over devotion to the children results in trouble for the parents themselves

D. children should depend on no one but themselves

4. The author's attitude towards the parents is ______.

A. angry        

B. pitiful      

C disappointed      

D. satisfied