问题 多项选择题

下列税种中,属于财产税的有( )。

A.增值税

B.企业所得税

C.车船税

D.房产税

E.证券交易税

答案

参考答案:C,D

解析: 根据我国现行税制,按照征税对象的不同分类,税收可以分为:①根据流转额征税的流转税类;②根据所得额征税的所得税类;③根据资源征税的资源税类;③根据财产征税的财产税类;⑤根据行为征税的行为税类。其中,财产税类包括房产税、车船税、契税等。

阅读理解

How to deal successfully  with a child showing outstanding musical ability? It’s not always clear how best to develop and encourage his gift. Many parents may even fail to recognize and respond to their children′s need until discouragement explodes into uncooperative(不合作的)behavior. And while most schools are equipped to deal with children who are especially able in academic subjects,the musically gifted require special understanding which may not always be available in an ordinary school. Such children may well benefit from the education offered by a specialist music school.

The five music schools in Britain aim to provide all environment where gifted children can develop their skills under the guidance of professional musicians. Children here spend about half of a day on musical activities,for example,individual lessons,orchestras,chamber(室内音乐的)groups,voice training,conducting and theory. They also spend several hours a day practicing in private rooms .The rest of their time is taken up with the subjects:English,maths and basic sciences.

What are the disadvantages? An obvious problem is that the fees are high .However, each school will often scholarships and other forms of financial aid. Secondly, not all parents want to send their children to boarding school, especially at an early age .Almost all the directors of the specialist schools express doubts about the wisdom of admitting children as young as seven into such a tense and disciplined(守纪律的)environment. They stress,however, that their main aim is to turn out “well-rounded and well—balanced individual.”

小题1:If a child’s musical ability is not recognized___________.

A.the child may behave badly

B.the ability may fade away

C.the child may lose interest

D.the parents may become anxious小题2:What probably may musically gifted children face in ordinary schools?

A.Their academic work may suffer.

B.Schools lack musical equipment

C.Music is not seen as an important subject

D.Parents and teachers don’t work together.小题3:What makes specialist music schools different from other schools?

A.Their working day is longer.

B.A range of musical training is offered

C.More than half the day is spent on music

D.The children have mostly one-to-one lessons小题4:According to school directors,what is a possible disadvantage for pupils?

A.Poor children may not be included

B.They may lose their individuality

C.There may be a discipline problem

D.They may be too small on arrival小题5:The passage mainly talks about__________.

A.education and development about children

B.disadvantages of music schools

C.music schools for children with music gift

D.how to deal with music talented children

多项选择题 共用题干题