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我国现行税法规定,对设有固定经营场所和拥有货物实物的新办商贸零售企业,注册资金在500万元以上,人员在50人以上的新办大中型商贸企业,提出一般纳税人资格认定申请的,经主管税务机关审核,可认定其为一般纳税人,实行辅导期一般纳税人管理。 ( )

A. 对
B. 错

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Directions: There are 15 questions in this part of the test. Read the passage through. Then, go back and choose one suitable word or phrase marked A, B, C or D for each blank in the passage. Mark the corresponding letter of the word or phrase you have chosen with a single bar across the square brackets on your Machine-scoring Answer Sheet. Assuming that a constant travel-time budget, geographic constraints and short-term infrastructure constraints persist as fundamental features of global mobility, what long-term results can one expect In high-income regions, (21) North America, our picture suggests that the share of traffic (22) supplied by buses and automobiles will decline as high-speed transport rises sharply. In developing countries, we (23) the strongest increase to be in the shares first for buses and later for automobiles. Globally, these (24) in bus and automobile transport are partially offsetting. In all regions, the share of low-speed rail transport will probably continue its strongly (25) decline. We expect that throughout the period 1990~2050, the (26) North American will continue to devote most of his or her 1.1-hour travel-time (27) to automobile travel. The very large demand (28) air travel (or high-speed rail travel) that will be manifest in 2050 (29) to only 12 minutes per person a day; a little time goes a long way in the air. In several developing regions, most travel (30) in 2050 will still be devoted to nonmotorized modes. Buses will persist (31) the primary form of motorized transportation in developing countries for decades. (32) important air travel becomes, buses, automobiles and (33) low-speed trains will surely go on serving vital functions. (34) of the super-rich already commute and shop in aircraft, but average people will continue to spend most of their travel time on the (35) .

A. frankly
B. exceptionally
C. unfortunately
D. notably

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Passage Three Forget football. At many high schools, the fiercest competition is between Coke and Pepsi over exclusive "pouring rights" to sell on campus. But last week Jeffrey Dunn, president of Coca-Cola Americas, called a timeout: Coke’s machines will now also stock water, juice, and other healthful options—even rival brands and their facades will feature school scenes and other "noncommercial graphics" instead of Coke’s vivid red logo. "The pendulum needs to swing back" on school-based marketing, said Dunn. Coke’s about-face—particularly the call to end the exclusive deals that bottlers make with school districts—comes amid rising concern over kids’ health. American children are growing ever more obese and developing weight-related diseases usually found in adults. While inactivity and huge helpings factor heavily, a recent study in the Lancet fingered soda pop as a likely culprit. Communities—and legislators—are already on the case. Last year, for instance, parents in Philadelphia detailed a proposed contract with Coca-Cola that would have netted the school system $43 million over 10 years. And in a searing report to Congress last month, the U. S. Department of Agriculture recommended that all snacks sold in schools meet federal nutrition standards (the requirements are loose enough that Snickers bars qualify), Spare change Activists hope Coke’s capitulation will help curb commercialism in schools altogether. From ads on Channel One, which broadcasts current-affairs programs on classroom TVs, to middle-school math texts that cite Nike and other brand-name products in their word problems, to company-sponsored scoreboards on football fields, American pupils are bombarded. But Andrew Hagelshaw, executive director of the Oakland, Calif.-based Center for Commercial-Free Public Education, views Coca-Cola’s policy shift as a "partial victory". Schools sign contracts with local bottlers; the parent company can only urge them to back off. Moreover, Coke’s machines will remain in place, although with healthier options. And don’t expect teenagers to suddenly swear off the stuff—or school districts to give up the revenue. At Wheeler High School in Marietta, Ga., where students arrive before 7 a. m. and stay as late as 11 o’clock at night, they rely on the machines. And the $50, 000 in annual vending revenues have enabled Principal Joe Boland to refinish the gym floor, install a new high-jump pit, and pay $7, 000 for two buses. "If someone made an offer to me to take the machines out, I’d consider it," says Boland. "But nobody’s offering me any money." Supporters of Coca-Cola would say that its new practice will ______.

A. set a moral example for other commercialism on campus
B. stop any commercialism in school in the near future
C. help the business prevail over others in school
D. gain a wide acclaim from all the students

Directions: There are 15 questions in this part of the test. Read the passage through. Then, go back and choose one suitable word or phrase marked A, B, C or D for each blank in the passage. Mark the corresponding letter of the word or phrase you have chosen with a single bar across the square brackets on your Machine-scoring Answer Sheet. Assuming that a constant travel-time budget, geographic constraints and short-term infrastructure constraints persist as fundamental features of global mobility, what long-term results can one expect In high-income regions, (21) North America, our picture suggests that the share of traffic (22) supplied by buses and automobiles will decline as high-speed transport rises sharply. In developing countries, we (23) the strongest increase to be in the shares first for buses and later for automobiles. Globally, these (24) in bus and automobile transport are partially offsetting. In all regions, the share of low-speed rail transport will probably continue its strongly (25) decline. We expect that throughout the period 1990~2050, the (26) North American will continue to devote most of his or her 1.1-hour travel-time (27) to automobile travel. The very large demand (28) air travel (or high-speed rail travel) that will be manifest in 2050 (29) to only 12 minutes per person a day; a little time goes a long way in the air. In several developing regions, most travel (30) in 2050 will still be devoted to nonmotorized modes. Buses will persist (31) the primary form of motorized transportation in developing countries for decades. (32) important air travel becomes, buses, automobiles and (33) low-speed trains will surely go on serving vital functions. (34) of the super-rich already commute and shop in aircraft, but average people will continue to spend most of their travel time on the (35) .

A. inherent
B. evident
C. large-scale
D. hidden

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