问题 多项选择题

在我国税收法律关系中,()。

A.权利主体一方是代表国家行使征税职责的国家税务机关

B.另一方是履行纳税义务的人

C.权利主体另一方的确定,采取的是属人的原则

D.权利主体双方法律地位平等

E.双方的权利与义务对等

答案

参考答案:A, B, D

解析:这种对税收法律关系中权利主体另一方的确定,在我国采取的是属地兼属人的原则。在税收法律关系中权利主体双方法律地位平等,只是因为主体双方是行政管理者与被管理者的关系,所以双方的权利与义务不对等。

阅读理解

Dou Kou, a Chinese boy, is called “the youngest writer in the world”. He has written three books till now. Dou Kou was born in Jiangsu in 1994. When he was 7 months old, his partents started working in over 30 different cities, such as Xi’an and Shenzhen. This kind of life gave him things to think and write about. When he was 9 months old, he could speak and at the age of one, he could say five to six hundred words. At three, he could look up words in the dictionary. At four, his father taught him how to learn by himself. His parents like reading very much. So does he. At the age of 5, he began writing fairy tales. At the age of 6, he wrote a novel about his life in different cities with his parents. His fairy tales are all from his life. One day, he found many mice in the house. They only ate their food but also hurt his mother’s hand. So he thought, “If we give mice the stomach of cows, they will eat grass and they will be helpful to people.” This was his first fairy tales Change Stomach for Mice. Now he studies well in a middle school. He has written his third book, the novel called Eyes of Children. He says, “I am not different from other children. I just wrote several books.

小题1: How many books has Dou Kou written?

A.Three.

B.Four.

C.Five

D.Six小题2:Thanks to his ________, Dou Kou could write his books.

A.mother

B.father

C.school life

D.life in different cities小题3:Dou Kou began to use a dictionary __________.

A.when he wrote fairy tales

B.before his father taught him how to learn something

C.after he went to school

D.after his mother taught him how to learn something小题4:The underlined(划线的) sentences show us that Dou Kou _________.

A.is different from other children

B.doesn’t tell the truth.

C.is the same as other children

D.likes his books小题5: Which is the best title?

A.Three Books by a child

B.How to Write a Fairy Tales

C.How Clever the Boy is

D.Dou Kou, the Youngest Writer

单项选择题