问题 单项选择题

分税制规定,中央对地方的税收返还递增率,以各地区消费税和增值税(75%)增长率的( )系数确定。

A.1:0.3

B.1:0.115

C.1:0.75

D.1:0.25

答案

参考答案:A

解析: 1994年以后税收返还额在1993年基数上逐年递增,递增率按本地区增值税和消费税增长率的1:0.3系数确定,即本地区两税每增长1%,对地方的返还增长0.3%。如果1994年以后上划中央收入达不到1993年基数,则相应扣减税收返还数额。

阅读理解

阅读理解。

     Lily has a penfriend in America. Her name is Alice. They write to each other every week. They tell each

other about their lives. Here is a letter from Lily.

Dear Alice,

    Thank you for your letter and telling me about your best friend.In this letter,I'm going to tell you about my

friend.Her name is Cathy. She has long brown hair and blue eyes. She is the same age as me,but a little taller.

She is always happy. We sit together in class and help each other with our homework. We always play

together after school and play computer games for an hour. Cathy thinks quickly (迅速地) and does better

than me. She is learning to play the piano (钢琴).I am learning to play the piano,too.We play together every

day. It's fun. We always have a good time.

     Please write to me soon. 

                                                                                                                                                   Love, 

                                                                                                                                                   Lily

1. How often does Lily write to Alice? [ ]

A. Every two weeks.

B. Every week.

C. Every day.

D. Every three weeks.

2. Who is Lily's best friend? [ ]

A. She doesn't have one.

B. Cathy.

C. Alice.

D. Tommy.

3. What is Cathy's hair like? [ ]

A. Long and green.

B. Long and brown.

C. Short and brown.

D. Short and black.

4. When do they play computer games? [ ]

A. Before school.

B. At school.

C. After school.

D. At the weekend.

5. What other things do they do together every day? [ ]

A. Write letters.

B. Sing.

C. Play the piano.

D. Use the computer.

单项选择题