问题 单项选择题

下列企业既是增值税纳税人又是资源税纳税人的是()。

A.在境内销售有色金属矿产品的贸易公司

B.进口有色金属矿产品的企业

C.在境内开采有色金属矿原矿销售的企业

D.在境外开采有色金属矿原矿销售的企业

答案

参考答案:C

解析:选项AB缴纳增值税但不缴纳资源税;选项C既缴纳增值税又缴纳资源税;选项D不属于我国资源税和增值税的纳税人。

阅读理解

阅读理解。

     "My kids really understand solar and earth-heat energy," says a second-grade teacher in Saugus,

California. "Some of them are building solar collectors for their energy course." These young scientists

are part of City Building Educational Program (CBEP), a particular program for kindergarten through

twelfth grade that uses the stages of city planning to teach basic reading, writing and math skills, and

more.

     The children don't just plan any city. They map and analyze (分析) the housing, energy, and

transportation requirements of their own district and foretell its needs in 100 years. With the aid of an

architect (建筑师) who visits the classroom once a week, they invent new ways to meet these needs

and build models of their creations. " Designing building of the future gives children a lot of freedom,"

says the teacher who developed this program."They are able to use their own rich imagination and

inventions without fear of blame, because there are no wrong answers in a future context. In fact, as

the class enters the final model-building stage of the program, an elected 'official' and 'planning group'

make all the design decisions for the model city, and the teacher steps back and becomes an adviser."

     CBEP is a test of activities, games and imitations that teach the basic steps necessary for

problem-solving: observing, analyzing, working out possible answers, and judging them based on the

children's own standards.

1. The Program is designed _______. 

A. to direct kids to build solar collectors

B. to train young scientists for city planning

C. to develop children's problem-solving abilities

D. to help young architects know more about designing

2. An architect pays a weekly visit to the classroom _______.

A. to find out kids' creative ideas

B. to discuss with the teacher

C. to give children lectures

D. to help kids with their program

3. Who is the designer of the program?

A. An official

B. An architect

C. A teacher

D. A scientist

4. The children feel free in the program because _______.

A. they can design future buildings themselves

B. they have new ideas and rich imagination

C. they are given enough time to design models

D. they need not worry about making mistakes

单项选择题