问题 多项选择题

下列各项关于税收内涵的表述中,正确的有( )。

A.国家课征税款的目的是满足社会公共需要

B.税收是国家取得财政收入的一种重要工具,其本质是一种分配关系

C.国家征税要受到所提供公 * * 品规模和质量的制约

D.国家征税的依据是法律法规,它有别于按要素进行的分配

答案

参考答案:A,B,C

解析:国家征税的依据是政治权利,它有别于按要素进行的分配,故D项说法错误。国家通过征税,将一部分社会产品由纳税人所有转变为国家所有,因此征税的过程实际上是国家参与社会产品的分配过程。税收分配是以国家为主体所进行的分配,而一般分配则是以各生产要素的所有者为主体所进行的分配;税收分配是国家凭借政治权力进行的分配,而一般分配则是基于生产要素所进行的分配。

阅读理解

While I was on a trip to Papua New Guinea to take underwater photographs, I asked a local dive guide to help me find a pygmy sea horse(侏儒海马). I wanted to take a picture of it. These sea horses can be red or yellow-and-orange. The red pygmy sea horse lives on only one type of coral, a red sea fan that grows at depths below ninety feet.

This depth made the job even tougher. As the pressure on my body increased, I had to breathe harder, which used my air supply faster. So the deeper I dived, the shorter my time underwater.

I had a lot to do. First, I had to find the pygmy sea horse’s special type of fan .Then I had to look over the whole fan with my magnifying glass(放大镜) to see if a sea horse lived on it. If not, I had to find another fan—all the while keeping an eye on my oxygen supply. The second fan rewarded me with a find. The dive guide held the magnifying glass so I could have my first look at the tiny fish.

My next challenge was to focus my camera on such a small subject. The dive guide pointed at the tiny creature. I looked through the viewfinder(取景物) on my large underwater camera housing(相架), found the guide’s finger, and followed it to the sea horse.

It was hard to hold ourselves steady because both of us were floating in mid-water, but our system worked. I could hardly contain my excitement as I focused on the eyes of the cutest sea horse imaginable.

小题1:What do we learn about the red pygmy sea horse?

A.It lives on red sea fans only.

B.It swims very quickly.

C.It lives nine feet deep.

D.It usually floats in mid-water.小题2:From Paragraph 3 we learn        .

A.how the author swam under water

B.how the author found a sea horse

C.why the author dived with a guide

D.why the author used a magnifying glass小题3:While the author was taking pictures of the sea horse,        .

A.she felt extremely nervous

B.her camera didn’t work well

C.the guide helped focus the camera

D.the sea horse was swimming away小题4:Why did the author write the passage?

A.To study the natural habitat of sea animals.

B.To explain why sea horses are endangered.

C.To tell us how to be an underwater photographer.

D.To show us how she took pictures of a sea horse.

名词解释