试题与答案

下列关于国际税法的表述哪一项不正确( )A.国际税法调整两类法律关系,即一方面调整国

题型:单项选择题

题目:

下列关于国际税法的表述哪一项不正确( )

A.国际税法调整两类法律关系,即一方面调整国家与跨国纳税人之间的税收征纳关系,另一方面又调整一国与另一国之间对纳税人和跨国所得进行国际税收分配的关系

B.国际税收法律关系的客体,是纳税人的跨国所得,既包括本国居民来源于外国的所得,又包括非本国居民的外国人取自本国境内的所得

C.在国际税收法律关系中,当国家作为征税主体时,国家只享有权利,不承担相应的义务;而在国家间税收分配关系方面,国家既享有权利,又承担相应的义务

D.狭义的国际税法仅指一国政府关于对纳税人跨国所得征税的涉外税收法律规范,广义的国际税法包括国际税收条约、协定及有关的国际惯例

答案:

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题型:阅读理解

One day an old man is selling(出售) a horse. A young man comes to the horse and begins to look at it slowly.

Then the old man goes up to him and says in his ears, “Don’t say anything about the horse before I sell it, then I will give you some meat.”

“All right,” says the young man. After the old man sells the horse, he gives the young man some meat and says, “Now, can you tell me how you see the bad ears of the horse?”

“I didn’t find the bad ears,” says the young man. “Then why do you look at the horse?” asks the old man.

The young man answers, “Because I never saw a horse before, and I want to know what it looks like.”

小题1:What is the old man doing?

A.He is giving some meat to the young man.

B.He is selling a horse.

C.He is looking at a horse

D.He is finding the bad ears of the horse小题2:The young man looks at the horse slowly because ___________.

A.he never saw a horse before

B.He wants some meat

C.he wants to help the old man

D.he wants to find the bad ears小题3:Which of the following is Not true according to the passage?

A.The old man sells the horse.

B.The young man doesn’t say anything about the horse before the old man sells it.

C.The old man doesn’t give the young man any meat.

D.The young man doesn’t know there is something wrong with the horse.小题4:The old man promised to give some _________ to the young man.

A.presents

B.money

C.food

D.meat小题5:How does the young man look at the horse?

A.Quickly.

B.Carefully.

C.Fast.

D.Happy

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