问题 单项选择题

税收激励是指政府在税制设计和税收征管过程中,运用多种手段,通过税负的调整,诱导微观经济主体的行为选择,鼓励纳税人发生或不发生、参与或不参与某种经济行为,以实现政府社会经济协调发展的战略日标。
根据以上定义,下列不属于税收激励的是( )。

A.在产品研发阶段,设备费很高,此时对其加速折旧进行税收优惠
B.对遭受风、火、水、震等严重自然灾害的纳税人给子税收优惠
C.在产品中间阶段,对资金的需求依赖性强,此时对投资抵免进行税收优惠
D.在产品试验阶段企业的风险仍然很大,此时对亏损结转进行税收优惠

答案

参考答案:B

解析: 定义的要件为税收设计和征管、通过税赋调整,激励纳税人发生或不发生,参与或不参与的经济行为,所以只有B不属于税收激励,而是一种优抚救济,所以选择B。

单项选择题
阅读理解

Of all the things our wisdom tells us will make life entirely happy, the greatest is the possession of friendship. One loyal friend is worth ten thousand relatives. Friends are very rare jewels, indeed. They make you smile and encourage you to succeed.

On the first Sunday in August, it’s time to recognize your friends and their contribution to your life. The first Sunday in August was fixed as National Friendship Day by the U.S. Congress in 1935, and remains a tradition observed in many countries and cultures. In 1997, the United Nations named Winnie the Pooh as the world’s Ambassador of Friendship.

Apparently, there are several friendship holidays, all of which fall on fixed dates.

National Friendship Day is on the first Sunday in August

Women’s Friendship Day is on the third Sunday in September

International Friendship Month is February

Old Friends, New Friends Week is the third week of May

People show their appreciation for friendship in various ways. Some expressions may be practical ones, such as flowers, particularly the pink friendship roses, cookies, chocolates, souvenirs from their vacations, a tape of favorite songs, farewell dinners, and welcome balloons.

Recipe for Friendship  2 cups of patience, 1 heart full of love, 2 handfuls of generosity, 2 cups of loyalty, 1 cup of understanding, A dash of laughter. Mix them all well. Spray generously over a lifetime and serve everyone you meet.

Friendship helps to bring peace and positivity to the globe, another great reason to celebrate! Although our friends certainly deserve thanks on more than just one day of the year, what better day to honor them than Friendship Day!!

小题1:Which of the following proverbs supports the main idea of the first paragraph?

A.Friendship cannot stand always on one side.

B.A friend in need is a friend indeed.

C.A friend without faults will never be found.

D.A life without a friend is a life without a sun.小题2:Which of the holidays happens first in a year?

A.National Friendship Day.

B.Women’s Friendship Day.

C.International Friendship Month.

D.Old Friends, New Friends Week.小题3:What is most needed to make friendship grow, develop and last?

A.Inviting your friends over for a party.

B.Looking on your friends as relatives.

C.Honoring your friends on Friendship Day.

D.Being loyal and generous to your friends.小题4:“Recipe for Friendship” here actually means       .

A.a prescription for curing friends

B.a method of keeping a friendship

C.the pleasure of having friends

D.the importance of friendship