问题 单项选择题

将计税依据(如所得税的应纳税所得额)分为若干个不同的征税级距,相应规定若干个由低到高的不同的适用税率,当计税依据数额由一个征税级距上升到另一个较高的征税级距时,全部计税依据都要按照上升以后的征税级距的适用税率计算征税,这种税率称为()。

A.统一比例税率

B.差别比例税率

C.超额累进税率

D.全额累进税率

答案

参考答案:D

完形填空

From the earlier time it was well ___1___ to the Peruvians that when a cut ___2___ made in the thick skin of a ___3___ tree, a white liquid like milk came ___4___. From this fluid (流动的) a sticky ___5___ of rubber might be made. This rubber is ___6___ and wax-like when warm so that it is ___7___ to give any form.

The Peruvians ___8___ the discovery that it is very good for ___9___ out water. Then in the early ___10___ of the century they made overshoes to ___11___ their feet dry. Then a certain Mr Mackintosh ___12___ coats of cloth which were ___13___ with rubber. Today Mackintosh raincoats are still ___14___ after him.

But these first rubber shoes ___15___ raincoats were unpleasantly soft and sticky in ___16___. They were also stiff and very ___17___ in winter. They were like wax(蜡) although they ___18___ a bit stronger.

But the rubber ___19___ use today has been improved. It is ___20___ sticky but soft and elastic(弹性的) and strong enough for any season.

1. A. talked     B. heard  C. seen    D. known

2. A. has  B. was     C. may    D. will

3. A. rubber    B. apple  C. orange       D. oak

4. A. from      B. through      C. out     D. up

5. A. raincoat  B. shoes  C. border D. mass

6. A. hard       B. fast     C. stubborn     D. soft

7. A. important      B. impossible  C. possible      D. uncertain

8. A. made      B. found  C. wrote  D. neglected

9. A. finding   B. keeping      C. making      D. pouring

10. A. kind     B. part    C. sort     D. halves

11. A. clean    B. clear   C. keep   D. prevent

12. A. made    B. found  C. appeared    D. gave

13. A. full      B. like     C. lined   D. applied

14. A. looked  B. named C. made  D. searched

15. A. or B. and     C. with    D. but

16. A. today    B. summer      C. winter D. rain

17. A. soft      B. sticky  C. elastic D. cold

18. A. felt       B. made  C. needed       D. produced

19. A. Mr Mackintosh    B. the Peruvians     C. we      D. is

20. A. also      B. always       C. neither       D. not

问答题 简答题