问题 单项选择题

《中华人民共和国营业税暂行条例》的法律级次属于( )。

A.财政部制定的部门规章

B.全国人大授权国务院立法

C.国务院制定的税收行政法规

D.全国人大制定的税收法律

答案

参考答案:B

解析: 授权立法是指全国人民代表大会及其常务委员会根据需要授权国务院制定某些具有法律效力的暂行规定或者条例。授权立法与制定行政法规不同。国务院从1994年1月1日起实施工商税制改革,制定实施了增值税、营业税、消费税、资源税、土地增值税等5个现行的暂行条例。

阅读理解

On October 19, 1959, the first Special English program was broadcast on the Voice of America. It was an experiment. The goal was to communicate by radio in clear and simple English with people whose native language is not English. Experts said the goal was admirable, but the method would not work. They were proved wrong. The Special English programs quickly became some of the most popular on VOA. And they still are.

Forty years later, Special English continues to communicate with people who are not fluent in English. But during the years its role has expanded. It also helps people learn American English. And it provides listeners, even those who are native English speakers, with information they cannot find elsewhere.

Today, Special English broadcasts around the world seven days a week, five times a day. Each half-hour broadcast begins with ten minutes of the latest news followed by 20 minutes of feature programming. There is a different short feature every weekday about science, development, agriculture and environment, and on the weekend, about news events and American idioms.

Three elements make Special English unique. It has a limited vocabulary of 1500 words. Most are simple words that describe objects, actions or emotions. Some are more difficult. They are used for reporting world events and describing discoveries in medicine and science. Special English is written in short, simple sentences that contain only one idea. No idioms are used. And Special English is spoken at a slower pace, about two-thirds the speed of Standard English. This helps people learning English hear each word clearly. It also helps people who are English speakers understand complex subjects.

Through the years, Special English has become a very popular tool for teaching English, even though it was not designed as teaching program. It succeeds in helping people learn English in a non-traditional way. Individuals record the programs and play them over and over to practice their listening skills. In countries around the world, English teachers assign Special English to their students. They praise it for improving their students' ability to understand American English and for the content of the programs. Universities and private companies in many countries produce packages of Special English materials for student use.

小题1:At the beginning, Special English program was        .

A.well received

B.rejected by native people

C.doubted by some professionals

D.intended for teaching English小题2:What kind of English is spoken on Special English?

A.British English.

B.American English.

C.Both British and American English.

D.Not certain.小题3:Which of the following are the elements that make Special English unique?

a.limited vocabulary

b.short simple sentences

b.good communication method

d.slow speed

e.interesting feature programming

A.a, b, c

B.a, c, d

C.a, b, d

D.b, d, e小题4:Which of the following statements is TRUE?

A.Special English has been founded for less than 50 years.

B.Native English speakers don’t have a great affection for Special English.

C.Special English usually starts with 20 minutes of the latest news.

D.People can learn some idioms from Special English.小题5:From the last paragraph we can infer that       .

A.listening to Special English can be a student’s homework

B.listening to Special English can improve the content of the program

C.some student record the Special English material for sale

D.learning English from VOA is a traditional way for English learner.

单项选择题 B1型题