问题 单项选择题

某纳税人在1994年9月销售一批货物,按1994年1月1日开始实施的《增值税暂行条例》征税而没有按1984年通过的《增值税条例》草案征收增值税,符合税收法律原则中的()

A.法律不溯及既往原则 

B.特别法优于普通法原则 

C.新法优于旧法原则 

D.法律优位原则

答案

参考答案:C

解析:

当新旧法对同一事项有不同的规定时,新法的效力优于旧法。

判断题
阅读理解

         根据短文内容, 从短文后的选项中选出能填入空白处的最佳选项.选项中有两项为多余选项.

     May the first is an important date in the college admission process in the United States. This is the last

day for high school seniors to accept or reject offers of admission in the fall. But according to a recent

report, there is a great change. Acceptance rates at the top colleges this year were lower than ever. 

     1    

     These days, college applicants are applying to more colleges because online and common applications make the process easier.    2    On the other hand, deciding students for top colleges to accept can be

difficult because it takes much time. Students may not like being put on waiting lists. Also, common

colleges work more to get the students they accept to accept them. Some colleges hold visiting days that

offer a chance to attend classes and stay overnight. Some universities send gifts.     3    

     For many families, the most important thing colleges can do is show them the money, especially this

year; the weak economy makes parents nervous.     4     The recent problems that spread from the

housing market to credit(银行贷款) markets have even affected student's loans. So lately, top schools

have to spare lots of money to increase their financial aid for students. 

         5      The Education Department expects the number of high school graduates to start to go down.

     This will happen as the last of the children of the baby boom generation finish high school. The number

is not expected to start rising again until 2015.

A. Besides, top colleges are facing changes in the population.

B. What causes it?

C. But a mistake can be costly if it happens.

D. But top colleges ignore them.

E. They have international students who know English.

F. It can mean several acceptances to choose from.

G. They cannot afford college as planned.