问题 判断题

增值税一般纳税人进口货物取得海关进口增值税专用缴款书,应当在完税凭证开具之日起180日后向主管税务机关申报抵扣,逾期不得抵扣进项税额。()

答案

参考答案:

解析:本题考核海关完税凭证的抵扣时限。抵扣时限应该是完税凭证开具之日起180日后的第一个纳税申报期结束以前向主管税务机关申报抵扣,逾期不得抵扣进项税额。

阅读理解与欣赏

阅读下面的文言文,完成4——7题(每题3分)

张仪者,魏人也。始尝与苏秦俱事鬼谷先生,学术,苏秦自以不及张仪。

  张仪已学,游说诸侯。尝从楚相饮,已而楚相亡壁,门下意张仪,曰:“仪贫无行,必此盗相君之璧。”共执张仪,掠笞数百,不服,释之。其妻曰:“嘻!子毋读书游说,安得此辱乎?”张仪谓其妻曰:“视吾舌尚在不?”其妻笑曰:“舌在也。”仪曰:“足矣。”

  苏秦已说赵王而得相约从亲,然恐秦之攻诸侯,败约后负,念莫可使用于秦者,乃使人谓张仪曰:“子始与苏秦善,今秦已当路,子何不往游,以求通子之愿?”张仪于是之赵,上谒求见苏秦。苏秦乃诫门下人不为通,又使不得去者数日。已而见之,坐之堂下,赐仆妾之食。因而数让之曰:“以子之材能,乃自令困辱至此。吾宁不能言而富贵子,子不足收也。”谢去之。张仪之来也,自以为故人,求益,反见辱,怒,念诸侯莫可事,独秦能苦赵,乃遂入秦。

  苏秦已而告其舍人曰:“张仪,天下贤士,吾殆弗如也。今吾秦先用,而能用秦柄者,独张仪可耳。然贫,无因以进。吾恐其乐小利而不遂,故召辱之,以激其意。子为我阴奉之。”乃言赵王发金币车马使人微随张仪与同宿舍稍稍近就之奉以车马金钱所欲用为取给而弗告。张仪遂得以见秦惠王。

  惠王以为客卿,与谋伐诸侯。

苏秦之舍人乃辞去。张仪曰:“赖子得显,方且报德,何故去也?”舍人曰:“臣非知君,知君乃苏君。苏君忧秦伐赵败从约,以为非君莫能得秦柄,故感怒君,使臣阴奉给君资,尽苏君之计谋。今君已用,请归报。”张仪曰:“嗟乎,此在吾术中而不悟,吾不及苏君明矣!吾又新用,安能谋赵乎?为吾谢苏君,苏君之时,仪何敢言。且苏君在,仪宁渠能乎!”张仪既相秦,为文檄告楚相曰:“始吾从若饮,我不盗而璧,若笞我。若善守汝国,我顾且盗而城!”

(《史记张仪列传》节选)

小题1:下列各项中加点词语解释不正确的一项是

A.已而楚相亡璧丢失

B.因而数让之曰谦让

C.始吾从若饮你

D.独秦能苦赵,乃遂入秦使……为难小题2:下列各项加点字用法和意义都相同的一项是

A.始尝与苏秦俱事鬼谷先生/始速祸焉

B.此在吾术中而不悟/虽才高于世,而无骄尚之情

C.故召辱之,以激其意/且以一璧之故而逆强秦之欢

D.张仪既相秦,为文檄告楚相/何以汝为见小题3:下列各项加点词古今同义的一项是

A.始尝与苏秦俱事鬼谷先生,学术

B.吾宁不能言而富贵子

C.惠王以为客卿

D.子毋读书游说小题4:下列各项中对原文分析理解不正确的一项是

A.楚相怀疑张仪并拷打他,张仪并没有怀恨在心,反而提醒他应该注意防范秦国进攻他的国家。

B.苏秦和张仪是老同学,最初苏秦帮助张仪求得秦国的职位,是为了让他帮助自己保住“合从”的结果。

C.对于苏秦的帮助,张仪表示理解,并且同意在苏秦在世的时候不取赵。

D.张仪为人能屈能伸,明晓形势,其才能并不象他自己谦虚的那样在苏秦之下。小题5:翻译下列语句(9分)

(1)张仪之来也,自以为故人,求益,反见辱

(2)公之视廉 * * 孰与秦王?

(3 君子博学而日参省乎己,则智明而行无过矣。

单项选择题

Many parents complain that their teenage children are rebelling. They greet their children’s teenage with needless dread. While teenagers may assault us with heavy-metal music, wear strange clothes, have strange hair styles, and spend all their time dating or meeting friends, such behavior scarcely adds up to full-scale revolt.

Take a good look at the present rebellion. It seems that teenagers are all taking the same way of showing that they disagree with their parents. Instead of striking out boldly on their wings, most of them are clutching at one another’s hands for reassurance. Their reason for thinking or acting in thus-and-such a way is that the crowd is doing it. It has become harder and harder for a teenager to stand up against the popularity wave and to go his or her own way. They have come out of their cocoon—into a larger cocoon.

Teenage rebellion, according to psychologist Laurence Steinberg, coauthor of You and Your Adolescent, has been greatly overstated. Many other psychologists agree. The idea that teenagers inevitably rebel is a myth that has the potential for great family harm. This notion can damage communication during this critical time for parents to influence youngsters.

Still adolescence is often a trying time of transition for child and parent. Teenagers need to establish themselves as individuals—in their own minds and in the eyes of others. This search isn’t about rebellion: it’s about becoming a person of one’s own. " Teenagers ought to be growing away from their parents and learning to stand on their own two feet, " says Steinberg.

Here is one way parents can help: don’t stereotype. " Parents who expect teenage rebellion may actually stir it up, " says Kenneth I. Howard, a member of a research team that collected survey data on more than 20,000 teenagers over a 28-year period.

Howard cautions parents not to resort to suppression at the first sight of adolescent independence, fearful that giving in even slightly now means drugs cannot be far behind. When parents overreact, teenagers assert themselves more, parents clamp down harder, and a full-scale blowup results.

In fact, psychologists say that there is no inevitable pattern to teenage behavior, and no such creature as a typical teenager. Your teenager is now larger, per, older and smarter than before, with an additional supply of hormone raging through the bloodstream. But he or she is still the same human being you have lived with since birth. Given a chance, your son or daughter will continue to behave in ways you have established.

" A larger cocoon " as mentioned in paragraph 2 refers to the situation that()

A.teenagers disagree with their parents

B. teenagers want to be independent

C. teenagers cannot escape from the popularity wave

D. teenagers need support from their fellow teenagers