试题与答案

下列关于税法基本原则表述正确的有()。 A.税收法定主义的功能偏重于保持税法的稳定性

题型:多项选择题

题目:

下列关于税法基本原则表述正确的有()。

A.税收法定主义的功能偏重于保持税法的稳定性和可预测性

B.经济上的税收公平不具备强制约束力,仅作为制定税法的参考

C.实质课税原则的意义在于防止纳税人的偷税和避税

D.税收公平主义赋予纳税人既可以要求实体利益上税收公平,也可以要求程序上税收公平的权力

E.税务机关有权重新核定计税依据,体现的是税收公平主义原则

答案:

参考答案:A, B, C, D

解析:本题考核“税法基本原理——税法原则”相关知识。税务机关有权重新核定计税依据,并据以计算应纳税额,体现的是实质课税原则。

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题型:阅读理解

A boy called Mario had many friends, and he was proud of it. Whoever he met, he would like to show off(炫耀) how popular he was at school.

One day, his grandpa said to him, “Mario, I know that you don’t have as many friends as you think. Many of them are not true to you.”

Mario thought maybe his grandpa was right. However, he wasn’t sure how he could test whether his schoolmates were real friends or not, so he asked his grandpa. The old man answered, “I have just exactly what you need. It’s in my room. Wait a minute.” The old man left, soon returning as if(好像) carrying something in his hand, but Mario could see nothing there.

“Take it. It’s a very special chair. Because it’s invisible, it will be hard for you to sit on it. However, if you manage to sit on it, you can use the chair’s magic power(力量) to tell who your real friends are.”

Mario took the strange invisible chair to school. At break time he asked everyone to form a circle, and he put himself in the middle, with his chair.

“Nobody move. You’re about to see something amazing,” said Mario. Then he tried sitting on the chair. Having difficulty seeing it, he missed and fell to the ground. Everyone had a pretty good laugh. “Wait, wait,” said Mario, making another try. But again he missed the seat.

Mario didn’t give up. He kept trying to sit on the magic chair. Finally, he did it. This time he felt himself in mid-air.

Then he experienced the magic that his grandpa had been talking about. Looking around, Mario saw George, Lucas and Diana holding him up, so he wouldn’t fall. But some schoolmates whom he had regarded as friends had done nothing but made fun of him. Mario was quite thankful to his grandpa, who helped him test who his true friends were.

小题1:Mario’s grandpa gave him a special chair to _____.

A.sit on in the school

B.be his birthday present

C.test who his true friends are

D.play games with his friends at school小题2:What does the underlined word “invisible” mean in Chinese in the passage?

A.感激的

B.有帮助的

C.神奇的

D.看不见的小题3:Mario succeeded in sitting on his chair finally because_____.

A.his friends taught him

B.he had tried many times

C.his friends held him

D.the chair had magic power小题4:Which would be the best title(标题)for this story?

A.A Magic Chair

B.A Kind Grandpa

C.Mario’s True Friends

D.How to Test Friends

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