问题 单项选择题

下列关于税收法律关系的表述中,正确的是______。

A.税法是引起税收法律关系的前提条件,税法可以产生具体的税收法律关系
B.税收法律关系中权利主体双方法律地位并不平等,双方的权利义务也不对等
C.代表国家行使征税职责的国家各级税务机关是税收法律关系中的权利主体之一
D.税收法律关系总体上与其他法律关系一样,都是由权利主体、权利客体两方面构成

答案

参考答案:C

解析:税法是引起税收法律关系的前提条件,但税法本身并不能产生具体的税收法律关系,税收法律关系的产生、变更、消灭是由税收法律事实来决定的,所以选项A错误;税收法律关系中权利主体双方法律地位平等,但是双方的权利义务不对等,所以选项B错误;税收法律关系中的权利主体包括两个方面,权利主体的一方是代表国家行使征税职责的国家各级税务机关、海关和财政机关,另一方是履行纳税义务的人,所以选项C正确;税收法律关系在总体上与其他法律关系一样,都是由税收法律关系的主体、客体和内容三方面构成的,选项D错误。

阅读理解

阅读理解。

      Telepathy is the ability to communicate without the use of the five senses. It's an instinct which can be

woken up in times of emergency or need. When we feel that something is happening or about to happen by

instinct, we're using resources within the unconscious (无意识的) mind. When the resources of two persons'

unconscious minds link together into the same frequency (频率), we call it telepathy.

       We can either send or receive telepathy. If you know who is calling before you answer the ringing phone,

you are probably a good receiver. If you think of a person and he/she calls you, you are most likely to be better

at sending. 

      You can easily put your ability to the test. Thinking of somebody and wish him or her to contact (联系)

you. Be patient. The other person may not be a good receiver, but they should contact you much earlier than

would normally be expected. Or whenever the phone rings, try 'feeling' who is contacting you. Don't guess,

but try to feel it with your mind. However, if neither of these works for you, that doesn't mean that you have

no ability of telepathy. As mentioned earlier, telepathy is most likely to turn up in case of emergency.

      Telepathy dreams often contain telepathic messages. Two people may both dream of the other and find

that their dreams have a clear connection. These people are probably linking to each other's unconscious mind. 

      Telepathy & relationship. The more people spend time together, the more likely they are to be able to link

up to the other's mind, especially when separated. There are two reasons for this. One is that they understand

the other's mind through time spent together; the other is that there is usually a strong desire to communicate.

A mother will often sense that her child is in danger. This is due to the child's eagerly wanting his or her

mother, knowing that this is the person who would always want to be there for them, and the mother's deep

desire to protect her child from harm.

1. When does telepathy occur? [ ]

A. It occurs when one senses that a close friend of his/her is in danger.

B. It occurs when one has very good five senses.

C. It occurs when one wants to call his/her best friend.

D. It occurs when one doesn't know a stranger.

2. Which of the following can be used as the title of the passage? [ ]

A. Receiving Telepathy

B. Telepathy: Mind-to-Mind Contact

C. Telepathy: People's Dream

D. Dream of Telepathy

3. Which of the following is true according to the passage? [ ]

A. The more people separate, the more likely that telepathy will occur.

B. It is by using the five senses that telepathy occurs.

C. Telepathy happens when people live far away and have no chance to see one another.

D. One is better at sending than receiving telepathy if one receives a friend's call as one wishes.

4. Which of the following belongs to telepathy? [ ]

A. By accident, you are aware of a friend of yours is coming to see you.

B. People's communication over the telephone.

C. A mother's sense of her child is in danger.

D. A couple's long separation.

单项选择题