如果仅考虑降温的需要，可选择（）空调。 A.窗式 B.分体 B.分体热泵型 D.单冷

林某以个人财产出资设立—个人独资企业，聘请陈某管理该企业事务。林某病故后，因企业负债较多，林某的妻子作为唯一继承人明确表示不愿继承该企业，该企业只得解散。根据《个人独资企业法》的规定，关于该企业清算人的下列表述中，正确的是()。

A、由陈某进行清算

B、由林某的妻子进行清算

C、由债权人进行清算

D、由债权人申请法院指定清算人进行清算

心衰患者为什么产生肺水肿和肝肿大？各有什么后果？

2011年，空客天津总装线将总共交付36架A320系列飞机。空客A320系列飞机天津总装线是空中客车公司在欧洲以外的第一条总装线。自2008年9月投产以来，天津总装线的“中国元素”不断增加，本土化进程逐步加快。读图，完成下列小题：

空中客车公司落户在天津滨海新区的主要原因为该地区（）①制造业基础好②便捷的水陆交通③科教发达，人才众多④环境优美，气候宜人

A.①②③

B.①②④

C.①③④

D.②③④

Those of us hurrying to finish our taxes by tomorrow’s deadline will probably be subjected to thoughts of the I.R.S. (Internal Revenue Service) as an all-powerful bully. But the truth is, the government is not always a match for the tax advisors of wealthy people, so a lot of taxes will go unpaid at the top of the income scale.

Lawyers who represent high-income taxpayers earn more than 10 times what senior government lawyers do—an obvious disadvantage for the government agencies in attracting and retaining top talent. The lawyers who write our tax rules are overworked and sometimes inexperienced, so that they leave loopholes that are exploited by more experienced private lawyers. And the government always loses cases which it should win, and provides private lawyers with precedents.

As this vicious cycle shows, skimping (节约) on tax administration is a false economy. Instead, if we substantially increase government salaries and staffing levels, we can raise more revenue, with lower tax rates and less waste. Four reforms should be adopted immediately.

First, the government should focus on hiring talented young lawyers, since the pay disparity with the private sector is narrower for them. These efforts will be more effective if Congress helps new graduates repay student loans, which often are more than $100,000. A loan repayment program would be a powerful recruiting device.

Second, the government should tap another promising talent pool—recent retirees from private practice—to mentor young lawyers. The salary gap is less of an issue for retirees, and the opportunity to give back to the tax system can be quite appealing.

Third, the government should retain a small team of a dozen top tax lawyers at salaries closer to the market rate. They can serve as a rapid reaction force, deciding whether to shut down a new aggressive strategy immediately or to let it be evaluated through usual government channels.

Fourth, the government should retain private lawyers to help with high-priority projects. An important constraint is that lawyers who represent private clients may view it as a conflict to help the government. But this is not always true.

Through bar associations, private lawyers already volunteer to review proposed changes in the tax law and offer ways to improve them. Tax academics can also be a valuable and conflict-free source of expertise, since they ordinarily do not represent clients. And some tax litigators (诉讼律师) may view it as a prestigious opportunity and a patriotic service to represent the government in a tax case that could set an important precedent.

The tax system can be only as p as the people who run it, so the government has to recruit and retain the most promising talent. A tax system can be fair and efficient only when it is administered soundly.

The underlined word" disparity" (Line 1, Paragraph 4) most probably means （）

A. equity

B. gap

C. quantity

D. accord

39条码符号包括（）

A.左右两侧空白区

B.起始符

C.条码数据符

D.终止符