问题 单项选择题

税务机关针对纳税人的不同情况可以采取不同的税款征收方式。根据《税收征管法》的规定,对于零星、分散的高税率产品生产单位,适用的税款征收方式是( )。

A.查账征收

B.查定征收

C.查验征收

D.核定征收

答案

参考答案:C

阅读理解与欣赏
填空题

In America there are no nobles or men of letters, and the common folk mistrust the wealthy. Consequently, (1) form the highest political class, and the most cultivated circle of society. They have therefore (2) by innovation, which adds a conservative interest to their natural taste for (3) . If I were asked where I place the American aristocracy, I should reply (4) that it is not composed of the rich, who are united together by (5) , but that it occupies the judicial bench and the bar.
When I started researching this topic, I found an interesting (6) Legal Reform Now. As the name suggests, this web site is devoted to (7) , and it is definitely concerned about the dominance of lawyers in (8) . There I read an article by a (9) from the University of Wisconsin. One observation the UW article (10) is that the legal profession is the dominant profession of the people (11) to public office. For example, about half our representatives and (12) of our senators are lawyers. No other profession (13) having the same number of people in political office.
Effectively, lawyers form our nation’s (14) organized political constituency in America. Lawyers (15) and lawyers interpret our laws. When judges are appointed, the American Bar Association is the only (16) that is consulted to rate the fitness of potential judicial appointees.
Our nation has been in existence for (17) and lawyers have been this nation’s aristocracy since its (18) . Our system works, but do we really want to have a single profession (19) our nation. Specifically, do we want to have the legal profession in charge (20) , that is something to think about.

In America there are no nobles or men of letters, and the common folk mistrust the wealthy. Consequently, (1) form the highest political class, and the most cultivated circle of society. They have therefore (2) by innovation, which adds a conservative interest to their natural taste for (3) . If I were asked where I place the American aristocracy, I should reply (4) that it is not composed of the rich, who are united together by (5) , but that it occupies the judicial bench and the bar.
When I started researching this topic, I found an interesting (6) Legal Reform Now. As the name suggests, this web site is devoted to (7) , and it is definitely concerned about the dominance of lawyers in (8) . There I read an article by a (9) from the University of Wisconsin. One observation the UW article (10) is that the legal profession is the dominant profession of the people (11) to public office. For example, about half our representatives and (12) of our senators are lawyers. No other profession (13) having the same number of people in political office.
Effectively, lawyers form our nation’s (14) organized political constituency in America. Lawyers (15) and lawyers interpret our laws. When judges are appointed, the American Bar Association is the only (16) that is consulted to rate the fitness of potential judicial appointees.
Our nation has been in existence for (17) and lawyers have been this nation’s aristocracy since its (18) . Our system works, but do we really want to have a single profession (19) our nation. Specifically, do we want to have the legal profession in charge (20) , that is something to think about.