问题 单项选择题

2010年国家为了维护财经纪律,打击经济领域的违法犯罪行为,各级税收稽查部门共立案查处了近40万件涉税违法案件,查补收入达189.79亿元。这表明税收是()

A.组织财政收入的重要形式

B.调节经济的重要杠杆

C.实行经济监督的重要手段

D.调节人们收入水平的重要手段

答案

参考答案:C

解析:

该题考查税收的作用,题干说打击经济领域的违法犯罪行为,各级税收稽查部门共立案查处了近40万件涉税违法案件,查补收入达189.79亿元,所以说税收是实行经济监督的重要手段,故C观点符合题意,ABD观点与题意不符,故答案应选C。

考点:税收的作用

点评:税收还具有监督经济活动的作用。税收涉及社会生产、流通、分配、消费各个领域,能够综合反映国家经济运行的质量和效率。既可以通过税收收入的增减及税源的变化,及时掌握宏观经济的发展变化趋势,也可以在税收征管活动中了解微观经济状况,发现并纠正纳税人在生产经营及财务管理中存在的问题,从而促进国民经济持续健康发展。本题难度适中。

单项选择题
单项选择题

There are two factors which determine an individual’s intelligence. The first is the sort of brain he is born with. Human brains differ considerably, some being more capable than others. But no matter how good a brain he has to begin with, an individual will have a low order of intelligence unless he has opportunities to learn. So the second factor is what happens to the individual—the sort of environment in which he is reared. If an individual is handicapped environmentally, it is likely that his brain will fail to develop and he will never attain the level of intelligence of which he is capable.

The importance of environment in determining an individual’s intelligence can be demonstrated by the case of the identical twins, Peter and Mark Being identical, the twins had identical brains at birth, and their growth processes were the same. When the twins were three months old, their parents died, and they were placed in separate foster homes. Peter was reared by parents of low intelligence in an isolated community with poor educational opportunities. Mark was reared in the home of well to do parents who had been to college. He was read to as a child, sent to good schools, and given every opportunity to be stimulated intellectually. This environmental difference continued until the twins were in their late teens, when they were given tests to measure their intelligence. Mark’s IQ was 125, twenty five points higher than the average and fully forty points higher than his identical brother. Given equal opportunities, the twins, having identical brains, would have tested at roughly the same level.

This passage suggests that an individual’s IQ().

A.can be predicted at birth

B.stays the same throughout his life

C.can be increased by education

D.is determined by his childhood