试题与答案

以下作为中央收入的资源税是( )。A.原油资源税 B.天然气资源税 C.煤炭资源税

题型:单项选择题

题目:

以下作为中央收入的资源税是( )。

A.原油资源税

B.天然气资源税

C.煤炭资源税

D.海洋石油资源税

答案:

参考答案:D

解析:[解题要点] P 107~P 108我国分税制财政管理体制的主要内容。中央固定收入包括:关税,海关代征的消费税和增值税,消费税,铁路运输、国家邮政、四大国有商业银行和政策银行,以及海洋石油等特殊行业企业缴纳的所得税,铁道、各银行总行、保险总公司等部门集中缴纳的收入(收入营业税、所得税、利润和城市维护建设税),中央企业上缴利润等收入。地方固定收入包括:营业税(不含各银行总行、铁道、各保险总公司集中缴纳的营业税),地方企业上缴利润,城镇土地使用税,固定资产投资方向调节税,城市维护税等。中央和地方共享收入包括:增值税,资源税,证券交易(印花)税。增值税中央分享 75%,地方分享25%。海洋石油资源税作为中央收入。

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题型:阅读理解

B

When I was looking at my railway timetable, I read with satisfaction that there was an express train (快车) to Westhaven. It went to the station in my hometown and the journey lasted only an hour and 17 minutes. When I got on the train, I couldn’t help noticing that a lot of villagers got on as well. At that time I was not surprised at all. I thought that there might be many people besides myself who wished to take the express train to save time. Neither was I surprised when the train stopped at Wildly, a small station a few miles along the line. Even an express train can be delayed sometimes. But when the train stopped station after station, I began to wonder. It suddenly struck me that this express was not running down the line at 90 miles an hour, but no more than 30. One hour and 17 minutes passed and we had not covered half the distance. I asked a passenger if this was Westhaven Express, but he said he had not even heard of it. Two hours later, I was talking angrily to the station master at Westhaven. When he said there was not such an express train, I asked for his copy of the timetable. There was a sign of victory in my voice when I told him that it was there in black and white. Looking at the timetable, he told me to look careful. At the bottom of the page it said, “This service has been stopped.”

61. The passage mainly tells us about ______.

A. the writer’s unhappy journey on a train

B. a mistake in the railway timetable

C. a careless mistake made by the writer

D. the reason why the train was delayed

62. An express train should travel at the speed of ______.

A. more than 40 miles an hour

B. no more than 40 miles an hour

C. 90 miles an hour

D. less than 90 miles an hour

63. Which of the following is true according to the story?

A. The writer got a wrong timetable.

B. The writer had wanted to take an express train.

C. The villagers got on an express train to save time.

D. None of the passengers had heard of Westhaven Express

64. The writer didn’t realize he was on the wrong train until ______.

A. he saw a lot of villagers getting on the train

B. the train stopped at a small station

C. he found the train was delayed

D. an hour passed after he got on the train

65. What was the writer’s mistake?

A. He didn’t notice the words at the bottom of the timetable.

B. He didn’t know that Westhaven Express was not in the timetable at all.

C. He got on a train which didn’t go to Westhaven.

D. The express train changed it speed.

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