问题 单项选择题

按征税对象的性质分类,这是一种最重要、最常用的税收分类方法。可将税收分为所得课税、商品课税、财产课税和行为课税。下列选项中对这四种税收论述错误的是()。

A.所得课税是指以纳税人的净所得为课税对象的税收

B.商品课税包括所有以商品为课税对象的税种,如增值税、消费税、营业税和关税等

C.财产课税是以各种不动产为课税对象的税种

D.行为课税是以某种特定的行为为课税对象的税种

答案

参考答案:C

解析:考点:税收分类。按征税对象的性质分类,可将税收分为所得课税、商品课税、财产课税和行为课税。这是一种最重要、最常用的税收分类方法。所得课税是指以纳税人的净所得为课税对象的税收,一般包括个人所得税和企业所得税等;商品课税包括所有以商品为课税对象的税种,如增值税、消费税、营业税和关税等;财产课税是以各种动产和不动产为课税对象的税种,如一般财产税、遗产税和赠与税等;行为课税是以某种特定的行为为课税对象的税种,如固定资产投资方向调节税、印花税和耕地占用税等。

单项选择题
阅读理解

Tokyo is one of those places that you can love and hate at the same time. In Tokyo there are always too many people in the places where I want to go. Of course there are too many cars. The Japanese drive very fast, but in Tokyo they often spend a long time in traffic jams. Tokyo is not different from London, Paris and New York in that, it is different when one wants to walk.

At certain times of the day there are a lot of people on foot in London's Oxford Street. But the streets near the Ginze in Tokyo always have a lot of people on foot, and sometimes it is really difficult to walk. People are very polite; there are just too many of them.

The worst time to be in the street is at 11:30 at night. That is when the night-clubs are closing and every-body wants to go home. There are 35,000 night-clubs in Tokyo, and you do not often see one that is empty(空的).

During the day, most people travel to and from work by train. Tokyo people buy six million train tickets every day. At most stations, trains arrive every two or three minutes, but at certain hours there do not seem to be enough trains. Although they are usually crowded, Japanese trains are very good.  They always leave and arrive on time.

In Tokyo, I stood outside the station for five minutes. Three fire-engines raced past on the way to one of the many fires that Tokyo has every day. Tokyo has so many surprises that none of them can really surprise me now.

小题1: Tokyo is different from London in that ______________.

A.it has a larger population

B.there are more traffic jams

C.night clubs are sometimes empty

D.it is more difficult to go somewhere on foot小题2:Fires break out___________ in Tokyo according to the writer.

A.not very often

B.only several times a day

C.quite often

D.very seldom小题3:Which of the following is NOT true about Tokyo?

A.The streets become more crowded at 11:30 at night.

B.There are more trains than cars.

C.Fire-engines are very busy in the city.

D.Tokyo people are friendly.