问题 单项选择题

中央地方共享税包括增值税,中央和地方的分享比例是( ) 。

A.75%,25%

B.25%,75%

C.88%,12%

D.12%,88%

答案

参考答案:A

解析: 税收收入的分配按照中央和地方的特定比例或约定的方式进行收入划分的税种为中央地方共享税。增值税(中央分享75%,地方分享25%) 、资源税(海洋石油资源税收入划归中央,其他资源税收入划归地方) ;对证券;股票交易的印花税(中央分享96%,地方分享4%) 都属于该税种。

阅读理解

信息匹配

阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中,选出符合各小题要求的最佳选项,选项中有一项是多余选项.

首先,请阅读下列的应用文:

A. "Just do it!" - This slogan (口号) speaks out to teens. It tells them to do something, but only if they

think it's worth it. And if so, why not do it wearing Nike?

B."Always Coca-Cola." - Coke's slogans change every few years, but this one has enjoyed a lasting

popularity because it shows the brand's spirit. It seems to say "Coke is the only drink there is; there are

no other forms of drink."

C. "Share moments,  share life." - This slogan from Kodak connects photos and beauty. It asks

people to remember the happy moments in life by taking photos of them - using Kodak film of course!

D. On hearing the slogan "Make yourself heard", you will know there is Ericsson product for you

to call anyone.

E. There are some public service advertisements (PSAs) that educate people about public service

projects, such as Project Hope. Its slogan is "Project Hope - Schooling every child."

F. One magazine ad says "Make me your window on the world!" The advertisers say that the

weekly magazine can bring the world to your home. " Have you ever wondered what the Chinese eat for

breakfast? Did you know that the Sahara Desert is getting bigger every year? This fascinating magazine ,

full of colour pictures , is your window on the world.

请阅读以下购买者的信息,然后匹配购买者和他/她拟购买产品的广告语:

Jack passed the entrance exam and was admitted to a famous university. These days, his father is

looking for a mobile phone for him so as to keep in touch with each other closely.  

Tom was a senior middle school student. He likes sports very much and plays football every afternoon.

But after class this afternoon he has to buy a pair of shoes because his shoes have been worn out.

There's a party this evening - for Mary's 15th birthday. Her family are making preparations for it. Her

brother's job is to buy some drink.

Joan doesn't want to forget the past, especially the happy moments.

Bill travels a lot when he was younger. Now that he has stopped his work, he enjoys reading about

foreign people, places and customs.

     购买者                       广告语

1. Jack                 A. Just do it!

2. Tom              B. Always Coca-Cola.

3. Mary             C. Share moments, share life.

4. Joan                D. Make yourself heard.  

5. Bill               E. Project Hope - Schooling every child.

                       F. Make me your window on the world!

问答题 简答题