试题与答案

某税务局通过将某企业当年度账簿资料调回税务局检查,认为该企业有逃避缴纳税款的行为,于

题型:多项选择题

题目:

某税务局通过将某企业当年度账簿资料调回税务局检查,认为该企业有逃避缴纳税款的行为,于是税务局查封了该企业的主要生产设备,并作出了罚款决定。后来事实证明该企业并无上述违法行为,税务局也撤销了查封和罚款决定。但该企业因设备被查封遭受了10万元损失。后来,该企业申请一般纳税人资格认定和申请异地使用发票均遭到该税务局拒绝。

税务机关将企业当年度账簿资料调回进行检查的行为是( )。

A.具体行政行为

B.行政强制行为

C.授益行政行为

D.行政裁决行为

答案:

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参考答案:D解析:[解题思路] 典型的急性胆管炎临床表现为Charcot三联征,即腹痛、发热、黄疸。Charcot三联征对急性胆管炎有诊断意义。

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题型:阅读理解

Life on earth depends on water, and there is no substitute for it. The current assumption is that our basic needs for water — whether for drinking, agriculture, industry or the raising of fish will always have to be met . Given that premise (前提), there are two basic routes we can go: more equal access to water or better engineering solutions.

Looking at the engineering solution first, a lot of my research concentrates on what happens to wetlands when you build dams in river basins, particularly in Africa. The ecology of such areas is almost entirely driven by the seasonal changes of the river — the pulse of the water. And the fact is that if you build a dam, you generally spoil the downstream ecology. In the past, such problems have been hidden by a lack of information. But in the near future, governments will have no excuse for their ignorance.

The engineers’ ability to control water flows has created new kinds of unpredictability, too. Dams in Africa have meant fewer fish, less grazing and less floodplain (洪泛区) agriculture — none of which were expected. And their average economic life is assumed to be thirty years. Dams don’t exist forever, but what will replace them is not clear.

The challenge for the future is to find new means of controlling water. Although GM technology (转基因) will allow us to breed better dry-land crops, there is no market for companies to develop crops suitable for the micro-climates of the Sahel and elsewhere in Africa. Who is going to pay for research on locally appropriate crops in the Third World?

小题1:What’s the main idea of this passage?

A.The engineering solutions to water resource and their limitation.

B.The challenge for the future.

C.The basic means of controlling water.

D.The challenge for developing crops.小题2: Which of the following statements is NOT true for meeting our basic needs for water?

A.Water resource should be used more reasonably.

B.More dams should be built in river basins.

C.More wetlands should be protected from destruction.

D.More dry-land crops could be developed in Africa.小题3: The author suggests that governments will have no excuse for their careless ignorance in the future because        .

A.The ecological destruction will be known to the public by researchers

B.The ecological destruction will no longer be a problem in the future

C.The future is an information age

D.Governments will face greater challenge in the future小题4:The author mentions all the problems caused by dams EXCEPT          .

A.fewer fish

B.less grazing land

C.less floodplain agriculture

D.less farming land小题5:The last sentence probably implies that          .

A.No one will invest in developing locally appropriate crops in Africa

B.Researchers have no interest in developing dry-land crops

C.Research on locally appropriate crops in the Third World may be profitable

D.There is less water resource in the Third World

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