问题
单项选择题
国际重复征税产生的根本原因在于有关国家税收管辖权的重叠冲突，而导致国际重复征税普遍存在的最主要的原因不是下列哪项（）
A.居民税收管辖权与居民税收管辖权之间的冲突
B.来源地税收管辖权与来源地税收管辖权之间的冲突
C.居民税收管辖权与来源地税收管辖权之间的冲突
D.居民税收管辖权与公民税收管辖权之间的冲突
答案
参考答案：D
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国际重复征税产生的根本原因在于有关国家税收管辖权的重叠冲突，而导致国际重复征税普遍存在的最主要的原因不是下列哪项（）
A.居民税收管辖权与居民税收管辖权之间的冲突
B.来源地税收管辖权与来源地税收管辖权之间的冲突
C.居民税收管辖权与来源地税收管辖权之间的冲突
D.居民税收管辖权与公民税收管辖权之间的冲突
参考答案：D
It was pouring outside. We all stood there 21 , some patiently, others annoyed 22 nature messed （弄糟）their hurried day. I got lost in the sound and sight of the heavens 23 away the dirt and dust of the world. “Mom, let’s run through the rain,” a girl’s voice 24 me . “No, honey. We’ll wait until it 25 down a bit,” Mom replied. The young girl waited about another minute and 26 : “Mom, let’s run through the rain .” “We’ll get wet if we do,” Mom said. “No , we won’t , Mom. That’s not what you said this morning,” the young girl said as she 27 her Mom’s arm . “This morning? 28 did I say we could run through the rain and not get wet?” “Don’t you remember? When you were talking to Daddy about his cancer, you said ,” If God can get us through this , he can get us through 29 .” The entire crowd turned 30 . Mom paused and thought for a moment about 31 she would say. Now some would laugh it off and scold her for being 32 . But then we heard, “Honey, you are 33. Let’s run through the rain. If we get wet, maybe we just need washing,” Mom said. Then 34 they ran. We all stood 35 , smiling and laughing as they ran past the cars. Yes, they got wet. But they were 36 by a few who screamed and laughed like children all the 37 to their cars. Circumstances （境况）or people can take away your material possessions, and they can even take away your 38 . But no one can ever take away your precious 39 . So, don’t forget to make time and take the 40 to make memories every day! I hope you still take the time to run through the rain.
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