问题 单项选择题

依法纳税是公民的基本义务。这是因为()

①公民的权利与义务是统一的②税收是国家财政支出的基础

③国家税收取之于民、用之于民④税收具有无偿性和固定性

A.①③

B.①②

C.②④

D.③④

答案

参考答案:A

解析:

该题考查依法纳税的原因,②观点错误,财政收入是财政支出的基础,依法纳税是公民的基本义务,这是因为公民的权利与义务是统一的、国家税收取之于民、用之于民,故①③符合题意,④是税收的基本特征,与题意无关,故答案应选A。

考点:依法纳税的原因

点评:本题考查的是基础知识,难度为简单。在我国,税收取之于民,用之于民。国家利益、集体利益、个人利益在根本上是一致的。国家的兴旺发达、繁荣富强与每个公民息息相关,国家各项职能的实现必须以社会各界缴纳的各种税收作为物质基础。

单项选择题
阅读理解

The Pacific island nation of Nauru used to be a beautiful place. Now it is an ecological disaster area. Nauru’s heartbreaking story could have one good consequence — other countries might learn from its mistakes.

For thousands of years, Polynesian people lived the remote island of Nauru, far from western civilization. The first European to arrive was John Fearn in 1798. He was the British captain of the Hunter, a whaling ship. He called the island Pleasant Island.

However, because it was very remote, Nauru had little communication with Europeans at first. The whaling ships and other traders began to visit, bringing guns and alcohol. These elements destroyed the social balance of the twelve family groups on the island. A ten-year civil war started, which reduced the population from 1,400 to 900.

Nauru’s real troubles began in 1899 when a British mining company discovered phosphate (磷酸盐)on the island. In fact, it found that the island of Nauru was nearly all phosphate, which a very important fertilizer for farming. The company began mining the phosphate.

A phosphate mine is not a hole in the ground; it is a strip mine. When a company strip-mines, it removes the top layer of soil. Then it takes away the material it wants. Strip mining totally destroys the land. Gradually, the lovely island of Nauru started to look like the moon.

In 1968, Nauru became one of the richest countries in the world. Every year the government received millions and millions of dollars for its phosphate.

Unfortunately, the leaders invested the money unwisely and lost millions of dollars. In addition, they used millions more dollars for personal expenses. Soon people realized that they had a terrible problem — their phosphate was running out. Ninety percent of their island was destroyed and they had nothing. By 2000, Nauru was financially ruined. Experts say that it would take approximately $433,600,000 and more than 20 years to repair the island. This will probably never happen.

小题1:What might be the author’s purpose in writing the text?

A.To seek help for Nauru’s problems.

B.To give a warning to other countries

C.To show the importance of money

D.To tell a heartbreaking story of a war.小题2:What was Nauru like before the Europeans came?

A.Rich and powerful

B.Modern and open

C.Peaceful and attractive

D.Greedy and aggressive小题3:The ecological disaster in Nauru resulted from _______.

A.soil pollution

B.phosphate overmining

C.farming activity

D.whale hunting小题4:Which of the following was a cause of Nauru’s financial problem?

A.Its leaders misused the money

B.It spent too much repairing the island

C.Its phosphate mining cost much money

D.It lost millions of dollars in the civil war.小题5:What can we learn about Nauru from the last paragraph?

A.The ecological damage is difficult to repair.

B.The leaders will take the experts’ words seriously.

C.The island was abandoned by the Nauruans

D.The phosphate mines were destroyed