问题 单项选择题

依据消费税的规定,下列关于卷烟消费税适用税率的说法中,正确的是( )。

A.残次品卷烟一律按照卷烟最高税率征税

B.自产自用卷烟一律按照卷烟最高税率征税

C.自包卷烟不分征税类别一律按照45%卷烟税率征税

D.进口卷烟不分征税类别一律按照45%卷烟税率征税

答案

参考答案:C

解析: 残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定适用税率;纳税人自产自用的卷烟应当按照纳税人生产的同牌号规格的卷烟销售价格确定征税类别和适用税率。没有同牌号规格卷烟销售价格的,一律按照卷烟最高税率征税;进口卷烟适用的消费税税率有30%和45%两种情况。

阅读理解

阅读理解。

     There are several advantages in planting trees: they firm the soil, soak (渗透) up extra water and take

carbon dioxide out of the atmosphere. However, it now turns out that planting trees could add to global

warming. We all know that tree roots do a great job of keeping soil firmly on the ground and out of the

wind's power. The problem is that some of the dust clouds play an important part in soaking up carbon

dioxide.

Huge dust storms blow out over the oceans from  dry parts of North Africa and Central Asia. Tons of

dust are lifted and left as a thin film over the ocean surface.

     Dust from China is carried east and left in the Pacific Ocean. If a treeplanting programme there is

successful and the dust supply reduced, the net result may be that less carbon dioxide gets locked away

in the ocean.

     Andy, an environmental scientist has spent the past few years studying dust and says his work shows

clearly the complexity of the system. For this reason the need is to focus on cutting carbon dioxide giving

off rather than doing anything else.

     Robert, an American scientist, has  shown that when native grassland areas are invaded by trees,

carbon is lost from the soil. "We are studying why the soil carbon disappears, but one theory is that trees

do a lot more of their growing above ground compared to grass, so less carbon goes directly into the soil

from trees." said Robert.

     In wet areas of the world, the gain from trees absorbing carbon dioxide above ground seems to be

outweighed by the loss of carbon from the soil below ground.

     Countries that plan to fight against global warming by planting trees may have to think again. Solutions

to environmental problems are often more complex than they first appear, and understanding the Earth's

climate is a very great challenge.

1. People usually hold the opinion that ________.

A. huge dust storms can destroy carbon dioxide

B. planting trees could reduce global warming

C. huge dust storms can destroy the oceans on the Earth

D. planting trees is the only way to control huge dust storms

2. Andy, an  environmental  scientist, believes  that________.

A. environmental problems are more complex than expected                  

B. trees shouldn't have been planted in dry places

C. dust plays a more important part than trees

D. carbon dioxide is harmful to everything

3. Robert's experiment proves that ________.

A. trees absorb more carbon than grass

B. carbon can turn grass into dust

C. less carbon can make trees grow faster

D. grassland areas should be covered by forests

4.The best title for this passage is "________".

A. The importance of planting trees

B. The dust clouds soak up carbon dioxide

C. Is it really useful to plant trees to reduce global warming?

D. Why the soil carbon disappears

单项选择题 案例分析题

【案例二】:

一般资料:求助者,女性,33岁,公司职员。

案例介绍:求助者结婚十年,因病一直没有生育。丈夫以前对有没有孩子无所谓,现在又改变了态度,说很想有自己的孩子。随年龄的增大求助者的压力很大,担心夫妻感情受到影响。四个月前发现丈夫网恋,为这事和丈夫吵过好多次,接受不了这个现实,很痛苦,主动前来咨询。

下面是心理咨询师与求助者的一段咨询对话:

心理咨询师:你需要我帮你解决什么心理问题呢?

求助者:我现在不知道该怎么办,这种事情也不是对谁都能说的,你能告诉我该怎么办吗?

心理咨询师:你想怎么办呢?

求助者:我不知道,所以来咨询。

心理咨询师:那你现在想想可以吗?

求助者:我想了,但我想不出来。

心理咨询师:那你能详细说说你都想了什么吗?

求助者:他和我结婚的时候一无所有,我为婚姻付出了太多,我父母为我们买了房子,他们自己还住在老房子里。我因病不能生育,无法满足丈夫要孩子的需求。现在丈夫网恋。还不听我的劝阻,让我非常痛苦,对未来缺乏信心。朋友劝我,男人都这样,离婚不一定就好,还会有很多新的矛盾,还是原配的好。我真不知道怎么办才好,我现在都快崩溃了,觉得活着一点意思都没有,我吃不下、睡不着,工作也没精打采,什么事也不想干。我今天来就是想让你告诉

诉我到底该怎么办?

心理咨询师:我很理解你的痛苦,你现在是对离不离婚无法决断,对吗?

求助者:是的,我如果选择不离婚,可我为什么要宽容他呢?是他犯的错误。唉,如果离婚,我又害怕过得还不如现在。

心理咨询师:你目前的婚姻,就像住在一座危房里,你怎么办?

求助者:(沉默)危房?我可以加固、改造,还可以就这么忍着,或者搬走。

心理咨询师:是的,那你作何选择?

求助者:我,我可能会根据哪个有利选哪个。

心理咨询师:对于你刚才的坦率,我很高兴。

求助者:(点点头)

心理咨询师:你现在的冲突,就是因为有好几种选择,每种选择各有利弊,你不是不知道怎么做,你是选择哪个都只要它的利,不要它的弊,是吗?

求助者:好像是这样了,我明白了,您的意思是说我什么都想得到?

心理咨询师:你觉得呢?理性的做法是:接纳我们不能改变的,改变我们可以改变的。

求助者:我懂了,我知道该怎么办了,……您为我解决了一个大难题,以后您就是我的知

心朋友了,有什么想不明白的问题我就给您打电话。

心理咨询师:好吧,我的电话号码是……

该求助者目前最主要的问题是()。

A.人格缺陷

B.道德冲突

C.行为错误

D.内心冲突