问题 单项选择题

根据城建税和教育费附加的减免规定,下列表述正确的是()。

A.对海关进口产品征收的增值税和消费税,应征收城建税

B.对“三税”实行先征后返、先征后退、即征即退办法的,除另有规定外,对随同“三税”附征的城市维护建设税,一律不予退(返)还

C.对出口产品退还增值税、消费税的,同时需退还已征的城建税和教育费附加

D.纳税人偷漏“三税”而加收的滞纳金、罚款,应一并计入城建税的计税依据计税

答案

参考答案:B

解析:本题考核“附加税与烟叶税——税收优惠”相关知识。选项A,对海关进口的产品征收的增值税、消费税,不征收城建税和教育费附加;选项C,对由于减免“三税”而发生退税的,不需退还已征收的城建税和教育费附加;选项D,纳税人偷漏“三税”而加收的滞纳金、罚款,不属于城建税的计税依据。

阅读理解

A bag is useful and the word “bag” is useful, too. Here is an interesting phrase(短语), “to let the cat out of the bag”. In meaning it is the same as “to tell the secret(秘密)”. And there is an old interesting story about it.

  Long ago, when farmers wanted to sell chickens at the market, they would usually just throw the chickens in cloth (布) bags. But cats were cheaper than chickens at that time, so many farmers would put cats into the cloth bags but not chickens. One day, a woman asked a man for a chicken. The man gave her a cloth bag in which there was a cat.      When the man opened the cloth bag, a big black cat ran out. Not a chicken! The man’s secret was out and everyone knew it.

  Now when we say someone gives away a secret, we say “he lets the cat out of the bag”. And that is the story where the interesting phrase came from.

小题1:The underlined word “it” in the passage refers to (指的是)     .

A.the useful bag

B.the phrase

C.the cat

D.the chicken小题2:The farmers put cats but not chickens in the bags to      when they sold chickens.

A.tell the secret

B.sell the cats

C.get more money

D.keep the cats quiet小题3:Which is the best for the blank (空白处) in the passage?

A.The woman was angry to see a cat.

B.The man put a cat in the bag.

C.The man asked her to see the chicken.

D.The woman wanted to see the chicken.小题4:The writer wrote the story to tell us     .

A.the woman was smart

B.how farmers sold their cats

C.the phrase is useful

D.where the phrase came from

单项选择题 A1/A2型题