从1999年11月1日起，对个人在中国境内储蓄机构取得的人民币外币存款利息，按 20%税率征收个人所得税，但对1999年10月30日前孳生的利息不征税。这样规定，符合税法适用原则中的( )。
A．新法优于旧法原则
B．程序优于实体原则
C．法律优位原则
D．法律不溯及既往原则
参考答案：D
解析： 理解税法各原则的含义，“法律不溯及既往原则”的含义。
| 阅读下列短文，根据短文中的信息完成文后表格。 | |||||||||||||||||
| The world is divided into(被分为) two important parts. One half of the world is rich and the other half is poor. In the poor part, a lot of people never get enough to eat. In the rich part, a lot of people eat too much. In one part, children are hungry and in the other, a lot of people are fatter and fatter and have to go on diets or do some exercise to lose weight. For example, a dog or a cat in North America eats better than a child in the poorer countries. The poor countries have some difficult problems. Sometimes the land is too poor to grow anything on. The land can get better, but people have to do a lot of things first. More experts (专家) should go there to teach people how to enrich their land and how to find water. But rich countries have problems, too. They are not always pleasant places to live in. Sometimes the air is too dirty to breathe (呼吸) and the rivers are too dirty to swim in or to take water. The roads and the streets are full of people and buses. Cars usually move very slowly. Noise is terrible. A lot of people do not have houses to live in. People must do something about these problems. We should do something to make the air and the rivers clean and build more houses. But it will take a long time. | |||||||||||||||||
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