个体纳税人张某本月被税务机关核定征收税金1800元，通过税务行政_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

个体纳税人张某本月被税务机关核定征收税金1800元，通过税务行政复议或税务行政诉讼寻求法律保护的前提条件之一，是张某必须事先履行税务行政执法机关认定的纳税义务。这符合( )。

A．法律优位原则
B．法律不溯及既往原则
C．实体从旧，程序从新原则
D．程序优于实体原则

答案

参考答案：D

解析：程序优于实体原则是指在诉讼发生时税收程序法优于税收实体法适用，即纳税人通过税务行政复议或税务行政诉讼寻求法律保护的前提条件之一，是必须事先履行税务行政执法机关认定的纳税义务，而不管这项纳税义务实际上是否完全发生。

论述题

阅读下列材料，回答问题。

材料一党的十七届五中全会通过了“十二五”(2011—2015)规划建议。“十二五”时期是加快转变经济发展方式的攻坚时期，必须深刻认识国内外形势新变化新特点。科学制定“十二五”规划，对于推进中国特色社会主义事业，具有深远意义。规划指出，我国是拥有十三亿人口的发展中大国，发展仍是解决所有问题的关键。要继续加大改革力度，改革是加快转变经济发展方式的强大动力。规划中的十二条大的内容，无不体现了民生。必须大力发展民生，实现从“国富”到“民富”的华丽转身，让改革发展成果更好地惠及全体人民。

材料二《中 * * 国务院关于加快水利改革发展的决定》2011年1月２９日正式公布，文件聚焦中国水利问题。时至今日，洪涝灾害频繁仍是中 * * 的心腹大患，水资源供需矛盾突出仍然是可持续发展的主要瓶颈，农田水利建设滞后仍然是影响农业稳定发展和国家粮食安全的最大硬伤，水利设施薄弱仍然是国家基础设施的明显短板。２０１０年西南地区发生特大干旱、多数省区市遭受洪涝灾害、部分地方突发严重山洪泥石流，再次警示我们加快水利建设刻不容缓。

（1）材料一体现了哪些哲学道理？（12分）

（2）结合材料二，用唯物辩证法的有关知识，说明国家加快水利发展的必要性。（12分）

（3）结合下表措施分析某市应对金融危机措施的经济学依据。（8分）

完形填空

阅读下面短文，从短文后各题所给的四个选项（A、B、C和D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。
When I worked in a large city, passing by someone experiencing homelessness wasn’t an uncommon sight. The difficult situation of those I saw touched me       , and I often felt, “I would be one of them        the kindness of God.”
I felt forced to do something, and as a single mom and newcomer to my field, I decided to __    a plan that fit my limited budget. I began by        five to ten dollar bills each payday, and during the week, passing        out to those I met on the street.
Though a dollar felt like a small       , I realized how      _ it was to give the gift of being seen: for me to recognize that those I passed by were people just like me.        we would joke a bit and smile together. On some occasions, I was able to        more. I’ll never know how and if the dollars       , but I know that the connections we made did.
One day after I had started this weekly practice, I had        enough to buy myself a new winter coat. With my recent purchase wrapped around my shoulders, I        that my old coat could still be put to use by someone who had little or nothing to        them from the cold. However, at that moment, I felt inspired to pass on this opportunity for       . I turned to the salesman who had helped me, and asked if he would feel        taking my old coat, walking to the corner, and offering it to someone       . Slightly taken aback, he smiled. “I will as soon as I get a break,” he said. “Thanks for your       .”
I can’t help but feel that my        with kindness have moved me to pass it on, and in this way, I feel I’ve helped more than just those I        by on the street. Kindness touches many hearts, and I am grateful for the way it has        mine.

A．surprisingly

B．together with

A．put up with

B．keep up with

C．come up with

D．link up with

A．setting off

B．setting aside

C．setting out

D．setting about

B．communication

D．relationship

A．disappointed

B．comfortable

B．comprehension

C．consideration

B．experiences

D．entertained