问题 问答题 简答题

简要分析实施税务筹划的前提条件和基本步骤

答案

参考答案:

全面了解税法及税收征管的相关规定;了解税务机关对“合法和合理”的界定掌握和了解企业的基本情况;基本步骤:搜集和准备有关资料;制定税务筹划计划;税务筹划计划的选择与实施。

阅读理解

C

Information has always been at the center of human communication. You may ask why. Well, communication between people contains giving and receiving information. The way we give and receive information today has experienced a revolution in the development of the mass media in the 20th century.

The first truly mass communication medium was the newspaper. For the first time in history, people could read about events in their country and from around the world every day. However, there were two problems with newspapers of that time. Firstly, newspapers were available only in large cities, for getting newspapers to the countryside was a difficult and time-consuming(耗时的) task. Secondly, newspapers weren’t always reliable, as there was a limited range of opinions.

Nowadays, we can choose from a wide variety of sources to get information. Television and the Internet have given us the chance to be informed about everything the minute it happens. Large numbers of radio and TV stations, satellite channels and millions of websites help people keep up with the latest news. People live in history and are part of it.

The media have come a long way in the last century and there is no doubt that we now live in the information age.  Whatever type of media we choose, it all comes down to the need for information. This will always be a basic need as long as communication is part of human nature.

64. Information is considered the center of human communication because ________.

A. human communication means information exchange

B. human communication involves people’s participation

C. information is now experiencing a revolution

D. information helps people gather together

65. What was the historical contribution of the newspaper as a source of information?

A. It made the mass communication truly develop.

B. It helped the mass communication develop in cities.

C. It kept people timely informed about home and world events.

D. It kept reliable information available in big cities.

66. The third paragraph mainly tells us that technology helps ________.

A. information easily available           B. people be part of history

C. inform everything timely             D. produce the latest news

67. It can be concluded from the last paragraph that a basic need today is ________.

A. communication                     B. information

C. high technology                   D. media types

阅读理解

Recently a study, led by Pedro Hallal of the Federal University, suggests that nearly a third of adults, 31%, are not getting enough exercise. That rates of exercise have declined is hardly a new discovery. Since the beginning of the industrial revolution, technology and economic growth have helped to create a world in which taking exercise is more and more an option rather than a necessity. But only recently have enough good data been collected from enough places to carry out the sort of analysis Dr Hallal and his colleagues have engaged in.

There are common themes in different places. Unsurprisingly, people in rich countries are less active than those in poor ones, and old people are less active than young ones. Less obviously, women tend to exercise less than men—34% are inactive, compared with 28% of men. But there are exceptions. The women of Croatia, Finland, Iraq and Luxembourg, for example, move more than their male countrymen.

Malta wins the race for most slothful country, with 72% of adults getting too little exercise, and Swaziland and Saudi Arabia are in close behind, with 69%. In Bangladesh, just 5% of adults fail to exercise enough. Surprisingly, six Americans in ten are active enough according to Dr Hallal’s study, compared with fewer than four in ten British.

These high rates of inactivity are worrying. Human beings seem to have evolved(进化) to benefit from exercise while deliberately avoiding it whenever they can. In a state of nature it would be impossible to live a life that did not provide enough of it. But that is no longer the case. Actually lack of enough activity these days has nearly the same effect on life span(寿命) as smoking.

小题1:We may learn from Paragraph 1 that_________.

A.the decline of exercise rates is newly discovered

B.the study suggests 31% of female adults get too little exercise

C.the good enough data has been collected from only one country

D.the industrial revolution has changed the way people live to some degree小题2:According to the study, women of Luxembourg_________. 

A.have little time to exercise

B.hate to get regular exercise

C.take more exercise to lose weight

D.exercise more than men in their country小题3:The underlined word “slothful” in Paragraph 3 most probably means_________.

A.powerful

B.rich

C.lazy

D.unpopular小题4:What can be the best title for the text?

A.Worldwide Lack of Enough Exercise

B.New Health Discovery

C.Evolvement of Human Beings

D.Benefits of Taking Exercise