问题 单项选择题

关于税率,下列说法中错误的是( )。

A.遗产税的税率一般采用超额累进税率,即按遗产或继承、受遗赠财产的多少,划分若干等级,设置由低到高的累进税率
B.遗产税的税率通常要比个人所得税等税种的税率简单
C.实行总遗产税制的国家和地区只有一种超额累进税率
D.实行分遗产税制的国家多按继承人或受遗赠人与被继承人的关系设置几种累进税率

答案

参考答案:B

解析: 遗产税的税率通常要比个人所得税等税种的税率复杂得多。

阅读理解

阅读理解。

     Like most big projects, learning to manage your mother well is what you should do. Here are what I believe

the best steps towards a better relationship with her. They are not necessarily surprising or revolutionary, but

they have worked for many people. Try them.

     Remember your mother's age. As children, we often do not think of our mother as having an age. Even

when we become conscious of her as an individual,age does not change our view; she is still our mother.

Knowing our mother's age, not just in numbers of years but in terms of her psychological and physical state,

often helps us to understand her better.

     Listen to your mother. I have found that sometimes the things my mother told me long ago are remarkably

useful. If your mother knows that you respect her point of view, even if you do not share it, it will help her

feel close to you.

     Remember that your mother has a past. A key step in managing our relationship with our mother is to find

out about her early life. Niclle's mother suffered much during the Second World War. "My parents are both

Jewish-Turkish. They met in France and married young for love. They were in their twenties when war broke

out and because they were Jews,they had to go into hiding. She does speak to me about the war, and I think it

is important to know what she went through. It is a part of her life that must have affected her deeply."

Sometimes, in learning about our mother's past, we know that it can encourage us to think about her whole life.

     Ask your mother about your childhood history. My grandparents died when I was young. If you are

fortunate enough to have living family, think of your life as a jigsaw (拼图) puzzle and ask as many questions

as you can to put the picture together. Understanding your roots and your childhood can help you know more

clearly who you are, as part of a family which you share with your mother.

     Keep a sense of humor about your mother. I have often listened to stories of difficult mothers and I have

also listened to the following piece of advice which I have found most helpful:Don't have a sense of humor

failure about your mother.

     Remember that managing your mother is really about managing yourself. No matter how difficult we find

her, it is important to remember that it is not her behavior itself that is causing us discomfort, but the way we

feel about her behavior. We should follow the way of her life. Only then are you able to accept your

mother-with all her failings.

1. The followings are the steps you can take to get on with your mother EXCEPT ______.

A. remembering your mother's age

B. sharing your roots and your childhood with your mother

C. having a sense of humor failure about your mother

D. managing yourself while managing your mother

2. What does the underlined word "them" refer to in the first paragraph?

A. projects.

B. mothers.

C. steps.

D. people.

3. Which of the following is implied but not stated in the passage?

A. It will help you have a better relationship with your mother if you respect her opinion.

B. You should follow a most useful piece of advice-a sense of humor.

C. The key measure of managing our mother is how we manage ourselves.

D. It is unreasonable to expect our mother to change totally from the way she was brought up.

4. The main purpose of writing the text is ______.

A. to give information about how you think of your mother

B. to improve the relationship with your mother

C. to keep a sense of humor about your mother all day long

D. to accept your mother-with all her failings

多项选择题