问题 单项选择题

减免税的形式有多种,下列属于税率式减免的是( )。

A.零税率

B.跨期结转

C.减半征收

D.核定减免率

答案

参考答案:A

解析: 税基式减免,是通过直接缩小计税依据的方式实现的减税、免税,具体包括起征点、免征额、项目扣除以及跨期结转等;零税率属于税率式减免,减半征收和核定减免率属于税额式减免。

完形填空

What will our world be like in 2020? Maybe no one knows. Because we never know what will happen in the future. But it’s very interesting to make some predictions. Here are some exciting predictions.

Languages

English should still be the most popular language, but Chinese should be the second. Now, many foreign people are studying Chinese    A   their second language.

Water

①Water will become as expensive as oil because many rivers will disappear. We will haveto save water and pay more for clean water.

Education and Science

Students won’t go to school. They will stay at home and study online. Students from all over the world may study together    B   the Internet. We may eat more genetically (转基因) modified food. And more robots will be around us. ②Lots of danger housework will be done by them.

Living

People will live and work under the sea. Perhaps there will be big towns, factories and farms under the sea, too. Everyone will carry a pocket computer. ③computer, the, answers, will, all, the, to, their, people, problems, give. Everyone will have telephones in the pockets, too, and they will be able to talk to their friends all over the world.

任务一: 请在文中A、B 两处的横线上填入适当的单词。(每空一词)

小题1: A. _________    B. _________

任务二: 请将文中①处句子译成汉语。

小题2:________________________________________________________。

任务三: 请将文中②处划线句中的一个单词的错误用法找出,并改正在横线上。

小题3:________________________________________________________

任务四: 请将文中③处的斜体单词连成句子。

小题4:. ________________________________________________________.

任务五:  小题5:The passage is mainly talking about _________.

A.education and science

B.the school life

C.the life in the future

D.the most popular language

单项选择题 A3/A4型题