问题
单项选择题
下列采用超率累进税率形式的税种是（）
A.车船税
B.资源税
C.土地增值税
D.印花税
答案
参考答案：C
解析：车船税采用定额税率，资源税和印花税则均有采用定额税率和比例税率两种形式。
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下列采用超率累进税率形式的税种是（）
A.车船税
B.资源税
C.土地增值税
D.印花税
参考答案：C
解析：车船税采用定额税率，资源税和印花税则均有采用定额税率和比例税率两种形式。
Recently, I experienced a wonderful lesson that little things still mean a lot. I live on the Big Island of Hawaii. About a month ago, when I started my car and I 1 down at the roadside, a piece of paper caught my eye. I picked it up and 2 it carefully. The form turned out to be a 3 from the State Motor Vehicle Division, documenting the owners’ 4 of their vehicle’s registration fees. Quickly, I put myself in their 5 and figured：no one would throw this out, 6 if it was current. Although the form had been blown here, where in the busy, 7 parking lot would I find the owner? So I checked the date and noted the name of the 8 , who must be in our town. I thought that the best and easiest step to 9 was to put the form in an envelope addressed to the couple and 10 it by post. So I did it. On the weekend, a 11 couple called at my house and brought me a big 12 . They said they had panicked and searched for the receipt(收据) 13 everywhere before giving up. Without it they would 14 $8, 000. It felt great to know I’d helped someone 15 a major trouble by doing something which at first glance seemed minor.
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