有关税收特征的叙述中，不正确的是（）。
A.税收的无偿性决定着税收的强制性
B.税收的强制性和无偿性又要求税收征收的固定性
C.税收的强制性、无偿性和固定性是统一的
D.税收的强制性决定税收的无偿性
参考答案：D
解析：税收的三个特征是相互联系的。税收的无偿性决定着税收的强制性，因为如果是有偿的，就不需要强制征收。而税收的强制性和无偿性又要求税收征收的固定性，如果可以随意征收，就会侵犯现存的财产关系，使正常的经济活动无法维持下去，从而危及国家的稳定和存在。可见，税收的强制性、无偿性和固定性是统一的。
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| A French student went to London for his holiday. He thought,"I know 1 English. But I think people can understand me." One day he went to a hotel and sat down at a 2 . He wanted to 3 a cup of tea and some eggs. Soon the waiter came up to him and asked,"Can I help you?" "A cup of tea and..."He could not remember the 4 word for eggs. He looked 5 him, but nobody was eating eggs. Then he saw 6 on the table next to him. There was a picture of 7 on its cover (封面). He 8 the picture to the waiter."What is the English for this?" "A cock,"answered the waiter."What do you call a cock's wife?"he asked again."A hen.""And what do you call a cock's children?""Chicks.""And what do you call chicks 9 they are born (出生)?" "Eggs." "Very well," said the French student happily. "Bring me two 10 and a cup of tea, please."And he sat down with a smile on his face. | |||
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