问题 问答题

商述税收与税法的关系。

答案

参考答案:税法是国家制定的用以调整国家与纳税人之间在征纳税方面的权利与义务关系的法律规范的总称。
税法与税收存在着密切的联系。税法是税收的法律依据和法律保障;税法又必须以保障税收活动的有序进行为其存在的理由和依据。税收作为一种经济活动,属于经济基础范畴;而税法则是一种法律制度,属于上层建筑范畴。

阅读理解

Hi guys! I’m Lucy the ladybird and while I’m very much of a lady, I’m not actually a bird but a glowing red bettle(甲虫)with decorative black spots.

I’m a friendly little bug, to be honest, and simply like to be close with my pals as long as they handle me very gently. I don’t bite humans but I do sink my teeth into aphids (蚜虫) which, unlike me, are very harmful to all the plants. I milk the aphids just like people do with cows and I milk them dry of all the sap (汁) they have got from your poor plants. I’m a real gardeners’ friend and love helping out around the place by pollinating (授粉) flowers, tidying up plants’ fallen leaves and helping to turn them into nice rich fertilizer to feed everything both above and below the soil, and naturally, being so attractive to look at, we are perfect living garden decorations.

One thing I can not tolerate is all that poisonous pollution from vehicles, garbage burning and other environmentally unfriendly acts that occur in the cities every single minute of the day and night. Pollution of any kind really chokes me to death, so these days, I only live in clean countryside areas, particularly cool ones where it rains and everything grows fresh and green from spring right through to autumn. In winter, when the weather is too cold for me to bear, then I find a nice place to sleep until the snow has gone and I can come back out to play.

Oh! I almost forgot to tell you that although I am not a bird I do have wings and can fly for short distances. So if you pick me up and let me run up and down your hands and arms, then please don’t frighten me by screaming if I suddenly decide to take off!

小题1:What makes Lucy the Ladybird suffer most?

A.Heavy rains.

B.Cold weather.

C.Air pollution.

D.Aphids.小题2: Which aspects about the ladybird are talked about in the passage?

a. its appearance               b. its influence on plantsw8G

c. its habitat                  d. its food

e. the origin of its name

A.a; c

B.a; b; c

C.a; b; d; e

D.a; b; c; d小题3:What do we know about the ladybird?

A.It belongs to the insect family.

B.It does harm to all growing plants.

C.It lives on the liquid of plants.

D.It can fly a long distance.小题4: This passage is probably _______.

A.a self –introduction by a lady named Lucy

B.description of a ladybird’life

C.letter of praise for a gardener

D.a speech made by a woman on ladybirds

多项选择题 案例分析题