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问题 单项选择题

( )是税收征收管理工作的中心环节，是全部税收征管工作的目的和归宿，在整个税收工作中占据着极其重要的地位。

A．税务登记
B．纳税申报
C．税款征收
D．税收减免

答案

参考答案：C

解析： 本题考点是税款征收的管理规定。

单项选择题 案例分析题

Shopping habits in the United States have changed greatly in the last quarter of the 20th century. （1） in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was （2） on both sides with many （3） businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries. （4）,some shops offered （5） .These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops. （6） in the 1950s, a change began to （7） .Too many automobiles had crowded into Main Street （8） too few parking places were （9） shoppers. Because the streets were crowded, merchants began to look with interest at the open spaces （10） the city limits. Open space is what their car-driving customers needed. And open space is what they got （11） the first shopping centre was built. Shopping centres, or rather malls, （12） as a collection of small new stores （13） crowded city centres. 14 by hundreds of free parking space, customers were drawn away from （14） areas to outlying malls. And the growing （16） of shopping centres led （17） to the building of bigger and betterstocked stores. （18） the late 1970s,many shopping malls had almost developed into small cities themselves. In addition to providing the （19） of one stop shopping, malls were transformed into landscaped parks, （20）benches, fountains, and outdoor entertainment.

请在17处填上正确答案（）

A.on

B.in turn

C.by turns

D.further
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单项选择题

在签订对外经济贸易合同时控制汇率风险的首要步骤是（）。

A.选择有利的合同货币

B.加列合同条款

C.进行即期外汇交易

D.提前或延期结汇
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