由于现实存在着外国征收遗产税而中国没有遗产税的情况,结果是我国公民在外国继承遗产需要

题型:单项选择题

问题:

由于现实存在着外国征收遗产税而中国没有遗产税的情况,结果是我国公民在外国继承遗产需要向该国交纳遗产税,而外国公民在我国继承遗产无需交税,这既有悖于国际间的公平原则,又有损于国家税收主权和经济利益,特别是随着我国对外开放的纵深扩展,国际交往和经济贸易日益广泛和频繁,跨国流动的资产量多值高,主体、客体等具有涉外因素的遗产继承将日益增多。
这段话的主要意思是( )。

A.我国公民在外国继承遗产需要向该国交纳遗产税,而外国公民在我国继承遗产无需交税,这有悖于国际间的公平原则

B.开征遗产税法有利于增加国家税收

C.随着我国对外开放的纵深扩展,具有涉外因素的遗产继承将日益增多

D.开征遗产税法有利于维护国家主权和经济利益

考点:国家公务员行政职业能力测试行政职业能力测试
题型:单项选择题

糖皮质激素不能使机体()

A.增强对刺激的耐受能力

B.血糖浓度升高

C.增强抗感染能力

D.基础代谢率提高

题型:单项选择题

阅读理解。

     The Norwegian Government is doing its best to keep the oil industry under control. A new law limits

exploration to an area south of the southern end of the long coastline; production limits have been laid

down (though these have already been raised; and oil companies have not been allowed to employ more

than a limited number of foreign workers. But the oil industry has a way of getting over such problems,

and few people believe that the Government will be able to hold things back for long. As a Norwegian

politician said last week, "We will soon be changed beyond all recognition."

    Ever since the war, the Government has been carrying out a programme of development in the area

north of the Arctic Circle. During the past few years this programme has had a great deal of success:

Tromso has been built up into a local capital with a university, a large hospital and a healthy industry. But

the oil industry has already started to draw people south, and within a few years the whole northern

policy could be in ruins.

    The effects of the oil industry would not be limited to the north, however. With nearly 100 percent

employment, everyone can see a situation developing in which the service industries and the tourist

industry will lose more of their workers to the oil industry. Some smaller industries might even disappear

altogether when it becomes cheaper to buy goods from abroad.

    The real argument over oil is its threat to the Norwegian way of life. Farmers and fishermen do not

make up most of the population, but they are an important part of it, because Norwegians see in them

many of the qualities that they regard with pride as essentially Norwegian. And it is the farmers and the

fishermen who are most critical of the oil industry because of the damage that it might cause to the

countryside and to the sea.

1. The Norwegian Government would prefer the oil industry to         .

A. provide more jobs for foreign workers

B. slow down the rate of its development

C. sell the oil it is producing abroad

D. develop more quickly than at present

2. The Norwegian Government has tried to       .

A. encourage the oil companies to discover new oil sources

B. prevent oil companies employing people from northern Norway

C. help the oil companies solve many of their problems

D. keep the oil industry to something near its present size

3. According to the passage, the oil industry might lead northern Norway to       .

A. the development of industry

B. a growth in population

C. the failure of the development programme

D. the development of new towns

4. In the south, one effect of the development of the oil industry might be       .

A. a large reduction on unemployment

B. a growth in the tourist industry

C. a reduction in the number of existing industries

D. the development of a number of service industries

5. Norwegian farmers and fishermen have an important influence because       .

A. they form such a large part of Norwegian population

B. their lives and values represent the Norwegian ideal

C. their work is so useful to the rest of Norwegian society

D. they regard oil as a threat to the Norwegian way of fife.

题型:单项选择题

图示结构,截面A的弯矩值为()。

A.

B.

C.

D.

题型:单项选择题

甲企业2011年年初未分配利润的贷方余额为1000万元,本年度实现的净利润为500万元,分别按10%和5%提取法定盈余公积和任意盈余公积。假定不考虑其他因素,该企业2011年末未分配利润的贷方余额应为( )万元。

A.1300
B.1425
C.1350
D.1400

题型:单项选择题

风险经理在对金库进行检查时发现库区内报警装置不能正常启动,说明金库在现金调拨和押运管理方面存在问题。

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