问题 单项选择题

关于申报纳税法,下列说法错误的是( )。

A.申报纳税法是指由纳税人按税法规定自行申报纳税
B.申报纳税法下,应纳税额按年计算,分期预缴,年度终了,再汇算清缴,多退少补
C.一般来说,综合所得税制适宜采用申报纳税法
D.申报纳税法不易造成税额流失

答案

参考答案:D

解析: 申报纳税法能全面反映纳税人的纳税能力,因而为实行以按能负担为原则的累进税制创造了条件,其不足之处在于核实纳税人的综合所得很困难,如果没有现代化的征管手段,容易造成税额流失。

阅读理解

(D)

At a certain time in our lives we consider every place as the possible site for a house. I have thus searched the country within a dozen miles of where I live. In imagination I have bought all the farms, one after another, and I knew their prices.

The nearest thing that I came to actual ownership was when I bought the Hollowell place. But before the owner completed the sale with me, his wife changed her mind and wished to keep it, and he offered me additional dollars to return the farm to him. However, I let him keep the dollars and sold him the farm for just what I gave for it.

The real attractions of the Hollowell farm to me were its position, being about two miles from the village, half a mile from the nearest neighbor, bounded(相邻) on one side by the river, and separated from the highway by a wide field. The poor condition of the house and fences showed that it hadn’t been used for some time. I remembered from my earliest trip up the river that the house used to be hidden behind a forest area, and I was in a hurry to buy it before the owner finished getting out some rocks, cutting down the apple trees, and clearing away some young trees which had grown up in the fields. I wanted to buy it before he made any more of his improvements. But it turned out as I have said.

I was not really troubled by the loss. I had always had a garden, but I don’t think I was ready for a large farm. I believe that as long as possible it is better to live free and uncommitted(无牵无挂). It makes but little difference whether you own a farm or not.

57.What do we know about the author?

A. He wanted to buy the oldest farm near where he lived.

B. He made a study of many farms before buying.

C. He made money by buying and selling farms.

D. He had the money to buy the best farm in the country.

58.Why did the author want to buy the farm in a hurry?

A. He was afraid the owner might change his mind.

B. He hoped to enlarge the forest on the farm.

C. He wanted to keep the farm as it was.

D. He was eager to become a farm owner.

59.The underlined words “the loss” in the last paragraph refer to _____?

A. the money the author lost in buying the farm

B. the sale of the garden in the Hollowell place

C. the removal of the trees around the house

D. the failure to possess the Hollowell place

60.What does the author believe as important in life?

A. To own a farm               B. To satisfy his needs

C. To be free from worries.       D. To live in the countryside.

单项选择题