问题 单项选择题

2012年1月1日起实施的《中华人民共和国车船税法》,将车船税分7个梯度按照排量进行征税。这主要是为了()

①抑制汽车生产和消费,缓解资源压力②引导消费者节能减排,进行绿色消费

③大幅增加财政收入,增强国家调控能力④鼓励发展小排量汽车,优化汽车产业结构

A.①②

B.①③

C.②④

D.③④

答案

参考答案:C

解析:

车船税法的改革,目的在于引导人们消费需求,从而引导汽车产业生产,优化和调整产业结构,因此题肢②引导消费者节能减排,进行绿色消费和题肢④鼓励发展小排量汽车,优化汽车产业结构符合题意,题肢①③不符合题意。故答案为C。

考点:本题考查了税收的作用的相关知识。

问答题

天星公司是一家生产冰箱的上市公司,按照相关法律法规交纳企业所得税,经营地与注册地不在同一行政区域。根据董事会议的决定,公司需要派专人在邻省临时进行经营活动。为了便于款项的支付,天星公司到邻省一家工商银行的分行去开立基本存款账户,对方以出具的证明文件不符合规定为由拒绝了天星公司的申请。此时,天星公司在邻省急需向南创公司购买一批原材料,南创公司是天星公司的异地原材料供应商,由于之前双方没有合作过,南创公司不愿赊销。于是,2010年5月8日,天星公司本部的采购员王某持由公司开户银行签发的、注明“现金”字样的银行汇票一张,前往南创公司采购原材料。在去往南狼子野心公司的途中,因保管不慎,王某丢失了装有银行汇票的提包。王某立刻向公司汇报丢失汇票的情况,随后,天星公司将银行汇票遗失情况通知该银行汇票的付款银行,要求挂失止付。根据上述资料,试分析回答下列问题:(本题11分)(1)按照相关规定,天星公司在邻省申请开立基本存款账户时,应向银行出具哪些证明文件?(2)什么是挂失止付?天星公司是否可以采取挂失止付的形式进行补救,为什么?(3)挂失止付是天星公司丧失票据后必须采取的措施吗?如果不是,请列出其他的补救形式,并请叙述其他补救形式的概念。

完形填空

There are about fifteen hundred languages in the world.

But ___1___ a few of them are very ___2___. English is one of these. Many, many people use it, not only in England and the U. S. A, but in other parts of the world. About 200, 000, 000 speak it as their own language. It is difficult to say how many people are learning it as a ___3___ language. Many millions are ___4___ to do so.

Is it easy or difficult to learn English? Different people may have different ___5___. Have you ever ___6___ the ads of this kind in the newspapers or magazines?

“Learn English in six month, or your ___7___ back ...” “Easy and funny? Our records and tapes ___8___ you master your English in a month. ___9___ the first day your ___10___ will be excellent. Just send ...” Of course, it never ___11___ quite like this.

The only language that seems easy to learn is the mother tongue. We should ___12___ that we all learned our own language well when we were ___13___. If we could learn English in the same way, it would not seem so difficult. ___14___ what a small child does. He listens to what people say. He tries what he hears. When he is using the language, talking in it, and ___15___ in it all the time, just imagine how much ___16___ that gets!

So it is ___17___ to say that learning English is easy, because a good command of English ___18___ upon a lot of practice. And practice needs great effort and ___19___ much time. Good teachers, records, tapes, books, and dictionaries will ___20___. But they cannot do the student’s work for him.

1. A. not  B. quite   C. only    D. very

2. A. difficult  B. important   C. necessary    D. easy

3. A. native     B. foreign       C. useful D. mother

4. A. learning  B. enjoying     C. trying D. liking

5. A. questions       B. problems    C. ideas   D. answers

6. A. found     B. watched     C. noticed       D. known

7. A. knowledge     B. time    C. money       D. English

8. A. make      B. help    C. let      D. allow

9. A. From     B. On      C. Since  D. After

10. A. spelling       B. grammar    C. English      D. pronunciation

11. A. happened     B. know  C. seemed       D. felt

12. A. know    B. remember   C. understand  D. think

13. A. students       B. children     C. babies D. grown-ups

14. A. Imagine       B. Mind  C. Do      D. Think of

15. A. using    B. thinking     C. trying D. practicing

16. A. time     B. money       C. language    D. practice

17. A. hard     B. easy    C. funny  D. silly

18. A. depends       B. tries    C. has     D. takes

19. A. uses      B. takes   C. gets    D. costs

20. A. do B. work   C. help    D. master