问题 单项选择题

纳税人临时占用耕地,应当依照征收管理条例缴纳耕地占用税。纳税人在批准临时占用耕地的期限内恢复占用耕地原状的,( )。

A.部分退还已经缴纳的耕地占用税

B.全额退还已经缴纳的耕地占用税

C.视具体情况确定是否退还耕地占用税

D.各地区自行确定是否退还耕地占用税

答案

参考答案:B

解析: 征收管理条例规定。

多项选择题
阅读理解

阅读理解。

    A lot of crime is against bicycles. About 150,000 bicycles are stolen every year and most are never found.

You can prevent this happening by following a few careful steps.

    Basic Security

    Do not leave you bicycle in out-of-the-way places. Always lock your bicycle when you leave. Secure (栓牢)

it to lampposts (灯柱) or trees. Take off smaller parts and take them with you, such as lights and saddles (车

座).

    Locks

    Get a good lock. There are many different types in the shops. Buy one that has been tested against attack.

Ask for a recommendation from a bike stop.

     Marking

     Security marking your bike can act as a deterrent to a thief. It can also help the police find your bicycle. It

should be clearly written and include you postcode and your house or flat number. This will provide a simple

way to identify your bicycle.

     Registration

     There are a number of companies who will security mark your bicycle for you. They will then put your

registration number and personal details on their computer database. Then if your bicycle is found it will be

easy to contact you.

     Finally keep a record of the bicycle yourself: its make, model and registration number. You can even take

a photograph of it. This will prove the bicycle belongs to you.

1. Which part gives you information on how to lock up your bicycle when you leave it? [ ]

A. Locks.

B. Marking.

C. Registration.

D. Basic Security.

2. The underlined phrase "act as a deterrent to a thief" means _____. [ ]

A. help you recognize your bike

B. help the police find you bicycle

C. stop someone stealing your bicycle

D. stop you worrying about your like

3. The article advises you to keep a record of your bicycle _____. [ ]

A. in the bike shop and your computer

B. in a police station and a security company

C. in a security company and your university

D. by yourself and in a security company