问题 单项选择题

下列说法中错误的是( )。

A.所得税是以自然人和法人的所得为征税对象的一种税制体系

B.财产净值税是对财产的产权人或使用人不论其是否取得收益,依据财产价值课征的税

C.行为税是以纳税人的特定行为作为课税对象的税收

D.赠与税征税目的主要是为了防止财产所有人为逃避死后的遗产税而在死前以遗嘱方式将财产转移给其亲人

答案

参考答案:D

解析: 赠与税征税目的主要是为了防止财产所有人为逃避死后的遗产税而在死前以赠与方式将财产转移给其亲友。

阅读理解

阅读下面的短文,并根据短文后的要求答题。

     Dragon-boat Festival (端午节) Dragon-boat Festival also called the Duanwu Festival, is celebrated on the

fifth day of the fifth month according to the Chinese calendar. For thousands of years, the festival has been

marked by eating Zong Zi and racing dragon boats. To hold the dragon-boat races is in memory of Qu Yuan, one

of the greatest poets (诗人) in China. 

     QU Yuan was born in Zigui of Hubei Province over 2,200 years ago. Qu Yuan was an honest minister (大臣)

of the State of Chu, during the Warring States Period (475-221BC) (战国时期). He was upright and wise. He

wanted to bring his country peace and make the State more stronger, but the country was in the hands of bad of

ficials, he failed. At last, he was very discouraged. (1) the Miluo River, throwing, he, into, himself, life, by, his,

ended. (2) 据说当时人们从船上跳下去试图救他。But it was too late. Also, they were very sad and they threw

rice into the water to feed Qu Yuan's spirit.

     (3) Now we read his poem Li Sao which was filled with deep love for his country. We can see the

dragon-boat races and have a kind of Chinese food named Zong Zi to eat during the Dragon-boat Festival.

1.What are the two important things on the Dragon-boat Festival?

                                                                                                    

2.把(1)划线部分的单词组成句子。

                                                                                                    

3.将文中(2)处的汉语句子译成英语。

                                                                                                    

4.把文中(3)处的划线部分译成汉语。

                                                                                                    

5.List the words that can describe the qualities (品质) of Qu Yuan. (at least 3) 

                                                                                                      

单项选择题 A1/A2型题