根据税收征收管理法的规定，查定征收一般适用的情形是( )。 A．经营品种比较单一，经
题型：单项选择题
问题：
根据税收征收管理法的规定，查定征收一般适用的情形是( )。
A．经营品种比较单一，经营地点、时间和商品来源不固定的纳税单位
B．无完整考核依据的小型纳税单位
C．小额、零散税源的征收
D．账册不够健全，但是能够控制原材料或进销货的纳税单位
题型：单项选择题
Many banks are still not lending. They worry that they will not have enough capital to cover losses, but the situation does not allow many businesses to have the money they need to operate, and further slows a struggling economy. In the United States, the government has so far provided almost 150 billion dollars to banks, mainly through buying shares. Yet this may not be enough to save some major banks. By some estimates, banks have at least one trillion dollars in losses that they have not yet reported.
The new administration of President Barack Obama is considering ways to save banks.
One possibility is to expand federal guarantees against losses on some troubled financial assets(资产). The government has already offered guarantees to Bank of America and Citigroup. But the cost of this kind of insurance could be huge.
Another possibility is to create a so-called bad bank. It would take questionable securities held by other banks. The idea would be similar to the Resolution Trust Corporation set up by the government in 1989. It was formed to sell assets from failed savings and loan banks.
But it is difficult to put a price on trouble securities. Taxpayers would lose money if the government pays too much. And if it pays too little, banks could still fail.
Some people see nationalization(国有化) as the answer. That is when a government takes ownership of a private business, often with the idea of selling it back to investors later. Existing shares become worthless.
In the early 1990s, Sweden nationalized some banks and later sold their troubled assets, recovering some costs. But a similar effort in the United States, the world’s biggest economy, could take years. And experts warn that lending and politics do not mix.
Coming up with a plan to fix the banks and the financial system is now the job for Tim Geithner. The Senate confirmed his this week to replace Henry Paulson as Treasury Secretary. Tim Geithner’s last job was head of the New York Federal Reserve Bank.
Supporters said he is the best person to deal with the financial crisis. But one-third of the Senate,
mostly Republicans, voted against him.
He face rebuke for his failure to pay 34,000 dollars in taxes when he worked for the International Monetary Fund (IMF). He owed it to “careless mistakes”. As Treasury Secretary he is the nation’s chief tax collector.
51. What is the passage mainly about?
A. The financial crisis in the United States.
B. Possible ways to save US banks.
C. President Barack Obama’s financial policy.
D. The problems US banks are facing now.
52. We can learn from the passage that _________.
A. all the banks in the US have stopped lending money now.
B. American banks have lost less than one trillion dollars
C. the US government has taken some measures to save the banks
D. the American economic situation is getting much better
53. Which of the following is NOT a possibility to help the banks out of trouble?
A. Expanding federal guarantees against loss
es on some troubled financial assets.
B. Creating a bad band to take questionable securities held by other banks.
C. Nationalizing the banks and selling them back to investors later.
D. Confirming Tim Geithner as Treasury Secretary to replace Henry Paulson.
54. The underlined word “rebuke” in the last paragraph most probably means “_________”.
A. judgment B. sympathy C. assessment D. blame
55. It can be concluded from the passage that _________.
A. Barack Obama’s government has taken effectively measures to save their banks.
B. Tim Geithner is the best person to deal with the financial crisis
C. each possible way mentioned in the passage has its disadvantage
D. nationalization may be the best way to save US banks
