税收征收管理的首要环节是( )。A.工商登记 B.税务登记 C.纳税申报 D.税款

题型:单项选择题

问题:

税收征收管理的首要环节是( )。

A.工商登记

B.税务登记

C.纳税申报

D.税款征收

考点:注册税务师涉税服务实务税务代理实务
题型:单项选择题

第四部分:写作(共两节,满分20分)      

第一节:改错: 请找出下列短文中的错误,并改正。

注意, 没有错误的不用改。(每小题0.5分共5分)

I was used to complain about my English teacher                    1.___________

for his bad English. I was also tired with his teaching methods,           2.___________

it were always slow and boring. However, my attitude towards           3.___________

him began to change after one afternoon. It was raining                  4.___________

heavy and I didn’t attend school. Around 5:30 pm I received              5.___________

a phone call. “Are you all right?” asked my English teacher in quiet        6.___________

voice. On hearing her words, I was shocked and my mind was             7.___________

flooded with mixed feeling. He was showing his concern                 8.___________

for me, though I have not been happy with him! Was he just               9.___________

acting and should I smooth away my past misunderstanding of him?        10.___________

题型:单项选择题

阅读下面两首诗,完成后面题目。

贾 生    李商隐

宣室求贤访逐臣,贾生才调更无伦。

可怜夜半虚前席,不问苍生问鬼神。

贾 生     王安石

一时谋议路施行,谁道君王薄贾生?

爵位自高言尽废,古来何啻万公卿。

⑴这两首诗都是对汉代贾谊的评述,角度不同:

李商隐认为:________________

王安石认为:________________

⑵“爵位自高言尽废,古来何啻万公卿”一句是作者借鉴贾生事生发的议论,其真正用意是:

题型:单项选择题

2011年中央财政用在与人民群众生活直接相关的教育、医疗卫生、社会保障和就业、住房保障、文化方面的支出达10510亿元,比上年增长l8.1%。这一举措

①有利于推动和谐社会建设

②是使人民生活达到更高小康水平的必然要求

③从根本上解决了我国社会的主要矛盾

④有利于让人民分享改革开放的成果

A.①②

B.①④

C.①②④

D.①③④

题型:单项选择题

While we were listening to the speech attentively, a voice ________ to announce the result of the election

A.broke in

B.broke down

C.broke up

D.broke off

题型:单项选择题

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

     What makes one person more intelligent than another? What makes one person a genius, like the brilliant

Albert Einstein, and another person a fool? Are people born intelligent or stupid, or is intelligence the result

of where and how you live? 1_____

     We know, however, that just being born with a good mind is not enough. In some ways, the mind is like

a leg or an arm muscle. 2_____ Mental exercise is particularly important for young children. Many child

psychologists think that parents should play with their children more often and give them problems to think

about. 3_____ If, on the other hand, children are left alone a great deal with nothing to do, they are more likely

to become dull and unintelligent. 

     4_____ According to some psychologists, if parents are always telling a child that he or she is a fool or an

idiot, then the child is more likely to keep doing silly and foolish things. So it is probably better for parents to

say very positive things to their children, such as "That was a very clever thing you did." or "75 "

A. A healthy body contributes to one's intelligence.

B. Parents should also be careful about what they say to young children.

C. What people want to express is like this.

D. The children are then more likely to grow up bright and intelligent.

E. It needs exercise.

F. You are such a smart child.

G. These are very old questions and the answers to them are still not clear.

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