2014年我国继续扩大营业税改增值税试点范围，这样做（）
①有利于促进生产的专业化，体现公平竞争
②可以避免对一个经营额重复征税，减轻企业负担
③有助于缩小收入差距，大幅增加财政收入
④可以防止前一生产经营环节企业的偷漏税行为
A.①②④
B.①②③
C.①③④
D.②③④
参考答案：A
解析：
2014年我国继续扩大营业税改增值税试点范围，有利于促进生产的专业化，体现公平竞争；可以避免对一个经营额重复征税，减轻企业负担；可以防止前一生产经营环节企业的偷漏税行为。①②④正确；有助于缩小收入差距的个人所得税，大幅增加财政收入说法错误，排除③；故本题答案选A。
考点：本题考查增值税的作用。
| 任务型阅读。 Dear Rolf, The movie Slumdog. Millionaire seems to suggest that the child beggars (乞丐) of India are organized by others and I've heard about this in other countries as well. As a traveler, what should l do when a kid asks me for money? Randy Dear Randy, I think you'd better not give money to child beggars. Child beggars are often controlled by some organizations. These poor children might be tools for making money, but they're still children,no matter what they have been forced to do. Even if the kid isn't the tool of some organizations, he or she is probably doing the same work for some adults-maybe some family members who don't care the child. Sadiy, children are exploited (利用) as beggars for simple reasons which could be called"marketing": After all, kids have more earning potential (潜力) than adults. It's nice to sit down and chat with them for a while, even buy them a drink or a snack or play games with them. They're often very interesting people that have a story to tell if you can get them to open up. Beggarsa of all ages are common sight for travelers and in general, it's best to spend some time on a given community before you give out your money. At last, don't be afraid to say no. This isn't. always easy, but child beggars know that what they're doing can't improve their lives, but only enrich those people who force them to beg. Rolf | |||||||
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