问题 多项选择题

下列有关烟叶税的规定,表述正确的有()。

A.烟叶税是对我国境内收购烟叶的行为以收购金额为征税依据而征收的一种税,体现国家对烟草实行“寓禁于征”政策

B.在中华人民共和国境内收购烟叶的单位为烟叶税的纳税人

C.晾晒烟叶,包括列入名晾晒烟名录的晾晒烟叶和未列入名晾晒烟名录的其他晾晒烟叶

D.烟叶税实行比例税率,税率为20%

E.烟叶税的计税依据是烟叶收购价款

答案

参考答案:A, B, C, D

阅读理解

阅读理解

     Their reunion was unlike any other.  Graduating from the Macon, Georgia,  class of 1959 gathered

together in 2009, even though many of them never had an opportunity to meet during their high school

days.

    Schools in the 1950's, like most other public locations, were segregated (隔离)in Georgia. Kids were

forced to attend different schools depending on the color of their skin, and those with white skin were

further separated by gender. Fifty years later these people who were not allowed to associate with each

other were finally able to connect.

    It all began with the personal journey of a man named Tom Johnson. He grew up in Macon and

enjoyed a very successful career which included serving as the publisher of the Los Angeles Times and

president of CNN. Tom's life changed drastically over the years, but he still felt the desire to reconnect

with his roots.

    In 2005 Johnson returned to Macon with his son, Wyatt. As the pair drove around town,  the father

recounted high school stories to his son. He talked about how students attended one of three schools:

BallardHudson, Lanier or Miller. Wyatt looked over at his father and said:"Dad  think about how many

friends you missed getting to know."

    Johnson thought about the people he never got the chance to meet. He decided to do something

about it.

    The first step was to find people who graduated from all three schools. Johnson wrote to each person

and proposed they all get together for a luncheon. He explained that even though they were kept apart

during their youth, they didn't have to be separated any more. His classmates received the message with

open hearts. A reunion date was set for October.

     More than 200 former Macon students traveled hundreds of miles to reunite with people who went

to high school with them. It was an unprecedented event, former students coming together to make up

for the time they had lost during the days of segregation.

1. White students in Georgia in the 1950's could ________.  

A. attend school of a single sex

B. attend school of mixed sexes

C. attend school with students of other skin colors

D. attend any school they like

2. When the classmates received the message from Tom, they ________. 

A. were all eager for the reunion

B. were doubtful about his real purpose

C. refused to listen to him

D. all began to miss him

3. We can learn from the passage that Tom Johnson ________.  

A. began to miss his old school friends after he retired

B. wanted to reconnect with his roots after the dramatic         changes in his life

C. wanted to reconnect with his roots in spite of his successful career

D. began to miss his old school friends after hearing his     son's words

4. The passage mainly tells us ________.  

A. the success story of Tom Johnson

B. the segregation in Georgia in the 1950's

C. an unusual reunion of old graduates

D. the old school system in Georgia

选择题