问题 单项选择题

税收不要产生额外的负担,即,税收的征收过程不要对纳税人经济决策产生的负面影响,是()的一个内容。

A.税收的经济效率原则

B.税收的行政效率原则

C.税收的财政原则

D.税收的社会公平原则

答案

参考答案:D

问答题

南方公司为一手机生产企业,主要生产A、B、C三款手机产品。南方公司2009年度有关事项如下:
(1) 南方公司管理层于2009年11月制定了一项业务重组计划。该业务重组计划的主要内容如下:从2010年1月1日起撤销C款手机在上海的手机研发总部及苏州生产厂;从事C款手机生产的员工共计150人,除部门主管及技术骨干等50人转入北京总部研发部门留用外,其他100人都将被辞退。根据被辞退员工的职位、工作年限等因素,南方公司将一次性给予被辞退员工不同标准的补偿,补偿支出共计500万元。C款手机生产线关闭之日,租用的厂房将被腾空,撤销租赁合同并将其移交给出租方,用于C款手机生产的固定资产等将转移至南方公司在天津的仓库,准备销往朝鲜某手机生产公司。上述业务重组计划已于2009年12月2日经南方公司董事会批准,并于12月3日对外公告。2009年12月31日,上述业务重组计划尚未实际实施,员工补偿及相关支出尚未支付。为了实施上述业务重组计划,南方公司预计发生以下支出或损失:因辞退员工将支付补偿款500万元,其中:自愿遣散费225万元,强制遣散费275万元;因撤销厂房租赁合同将支付违约金30万元;因将用于C产品生产的固定资产等转移至仓库将发生运输费4万元;因留用员工调入北京总部而新成立的海外研发部门招聘项目经理发生成本3万元;因推广新款手机准备邀请当红歌星做形象代言将发生广告费用2000万元。
(2) 2009年11月28日,南方公司与乙公司签订不可撤销合同,约定在2010年2月15日以每部400元的价格向乙公司提供B款手机1万部,若不能按期交货,南方公司应按总价款(不含增值税额)的30%支付违约金。南方公司的B款手机无库存。2009年12月末,南方公司准备生产B款手机时,原材料价格突然上涨,预计生产B款手机的单位成本为500元。假定不考虑相干税费和销售费用。
(3) 2009年6月25日,丙公司(为南方公司的子公司)向银行申请贷款3200万元,期限为3年。经董事会批准,南方公司为丙公司的上述银行贷款提供全额担保。贷款于2009年7月1日发放,还款日为每月20日。12月31日,丙公司经营状况良好,预计不存在还款困难。

根据资料(1),判断哪些是与南方公司业务重组有关的直接支出,并计算因重组义务应确认的预计负债金额。

阅读理解

It is not unusual at all for teens to answer their parents with one work answers. “Where are you going?” “Places.” “When will you be back?” “Sometime.” “Who will you be with?” “People.”

That means that the days of your children bounding in the front door with the details of their day are over. They are breaking away from you so that they’ll be able to stand on their own as a young adult.

Some parents feel sad about this loss of their children’s closeness. Of course you miss those conversations and friendly talks. Once your children move out after high school and establish themselves confidently as a young adult, they’ll come back for easy conversations and even ask for advice. But in order to determine who they are right now they need to separate from you.

Your job, however, is to keep them safe——and that requires knowing there they are and who they are with. Let them know clearly that it’s not because you want to dominate their life and control them; it’s because it’s a safety issue for family members to keep track of one another.

When they’re home and sit down to eat a meal, sit down with them. You need to open up to them about your life. Tell them of an interesting incident at the office, let them in on a bit of family gossip(闲谈), discuss a piece of news with them. They are glad that you see them as old enough to be in on a few experiences of your life. By letting a teen in on your life, they just may let you in of theirs

小题1:The underlined word “That” in Paragraph 2 probably refers to “      ”.

A.teens no longer tell parents their detailed information

B.teens don’t tell parents where they had been any more

C.parents are impatient to listen to their children

D.parents are occupied by doing their business小题2:It can be inferred from the passage that       .

A.the generation gap is becoming wider and wider

B.teens quarrel a lot with their parents

C.teens don’t want to live with other family members

D.some parents feel distant from their teenage children小题3:The author believes that teens’ one-word answers show      .

A.their awareness of independence

B.their physical and mental changes

C.an unpleasant parent-child relationship

D.their wishes for keeping silent小题4:What’s the main idea of the last paragraph?

A.Parents should understand their children.

B.parents should keep their children safe.

C.Parents should open their hearts to their children.

D.Parents should give their children enough freedom.小题5:What’s the author’s purpose in writing the passage?

A.To give advice

B.To direct teenagers

C.To present findings

D.To comfort parents