问题 单项选择题

纳税人是直接向税务机关缴纳税款的单位或个人,负税人是实际承担税款的单位或个人。下列对应关系正确的是()

①李先生交纳1200元个人所得税——李先生既是纳税人又是负税人

②某连锁商店交纳8500元营业税——该商店既是纳税人又是负税人

③张女士购买一套680元(含消费税)的化妆品——张女士是负税人但不是纳税人

④某公司购买一台66000元(含增值税)的机床——该公司是纳税人但不是负税人

A.①②

B.①③

C.②④

D.③④

答案

参考答案:B

解析:

个人所得税是国家对个人所得征收的一种税,故①项中的对应关系正确,可以入选;营业税及的纳税人是经营者,而负税人则是消费者,故②项中的对应关系不正确,不能入选;消费税的纳税人是经营者,而负税人则是消费者,故③项中的对应关系正确,可以入选;增值税的纳税人与负税人相同,故④项中的对应关系不正确,不能入选。因此,答案是B项。

考点:本题考查征税与纳税的相关知识

阅读理解

David Beckham had a dream: to be the first English player to appear in four World Cups.But now it appears that dream is over after a serious injury to his Achilles tendon (跟腱)

 

which means he could be out of action for around six months.With this year's World Cup in South Africa only three months away, sadly Beckham looks set to miss out.The injury happened while Beckham was playing for AC Milan against AC Chievo in the Italian league.After attempting to kick the ball he fell to the ground and hobbled off the pitch before being stretchered (被担架抬走)away.

It is not yet known whether he has completely severed (切断)his Achilles tendon or only torn it.The player has now flown to Finland for assessment and treatment by a knee specialist.

England manager Fabio Capello fears the worst for Beckham's World Cup chances.

"We have to wait for the results of the scan but it looks like he is out of the World Cup," he said in a statement."I spoke with him after the game on Sunday night to offer my support.

"David is a great professional and has worked very hard to be ready for the World Cup, so missing it will be a big blow."

Beckham's former manager at American club LA Galaxy, Alexei Lalas, echoed (共鸣)Capello's words of support:

"It is a horrible situation for Beckham.I know how much it meant to him to be in the World Cup and how important he was to the England team.

David Beckham is now 34 and some are asking whether this serious injury could mean his whole career is over.

Whatever happens, as one of football's best-known and popular players, Beckham will have no shortage of encouragement from fans around the world.

Some will remember Beckham's miraculous recovery from an Achilles injury in 2006, when he was back on the pitch after only eight weeks.

If he could repeat the same feat in time for the World Cup it really would be the stuff of fairytales.

So, perhaps all is not lost.Optimists will take heart from Alexei Lalas' words:

"You never want to write off (排除) David Beckham as he has shown us his ability to bounce back (恢复原状)."

小题1:What is the best title of the passage ?

A.Beckham had a dream ?

B.Beckham--- a great football player !

C.The end for Beckham ?

D.World Cup in South Africa !小题2:What does the author mean by saying “missing it will be a big blow”?

A.Missing the world cup will be a big success.

B.Missing Beckham means a great failure .

C.Missing Beckham means an important opportunity for the American club LA Galaxy.

D.Missing the world cup means a big disappointment for Beckham .小题3:We may infer from the passage that ________ .

A.Beckham will definitely not be able to play football again

B.Beckham was cured by a great knee specialist he found

C.Beckham has his ability to bounce back

D.Beckham is likely to miss the world Cup小题4:What does the underlined words “take heart” probably mean ?

A.get disappointed

B.get help

C.get encouraged

D.get hurt

问答题 简答题