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Every government reform concerning taxes or fees in recent years has given rise to fierce debate in the media and on the Internet. The latest proposed reform of vehicle tax is no exception. The National People’s Congress reviewed proposals on vehicle tax late October. Tax would be based on emissions, or engine size, according to the bill. It suggested raising tax on all vehicles with engines bigger than 1.6 liters. This would mean most car owners would have to pay more once the bill becomes law. Xinhua News Agency has led criticism of the bill. It has published three articles quoting experts questioning the motives and effectiveness of the proposed tax hike. Officials from the Ministry of Finance have said that the tax rise is aimed at encouraging the use of smaller, less-polluting automobiles. They also say that it aims to redistribute wealth. Some support the proposals for they believe by collecting more tax from rich people, the reform could redistribute wealth to some degree. Firstly, if taxes-for large, luxury vehicles increase dramatically but remain the same or lower for smaller vehicles, then naturally people would start buying smaller cars. This helps reduce automobile emissions and leads to a cleaner environment. Secondly, the additional tax revenue could be used to improve benefits for people on lower incomes, to create more jobs and to provide .better education for children from poorer families. This would help them have a better future and would redistribute wealth in society. Finally, automobile consumption in China, especially in large cities, is getting out of hand. Too many cars create serious problems such as pollution, traffic congestion and accidents. Something has to be done to control the number of cars. Heavier taxes would be very effective. Other people disagree with the proposals, for they think that it seems as though the only aim to the tax reform is to increase income for the government. For the first place, compared with the serious wealth gap in Chinese society today, the amount of tax collected on vehicles will make almost no difference in terms of distribution of wealth. Billionaires can buy as many luxury cars as they want but poor people still can’t afford the smallest of cars. Secondly, the majority of privately-owned vehicles in China are in the 1.6 to 2 liter range. This is the most common and economical size for a family car, and is much less polluting than luxury vehicles. However, the new law would almost double the tax levied on these cars. This would not encourage people to buy smaller cars. Finally, the new law does not state where and how the additional tax income from vehicle taxes would be used. We don’t know if the funds will be used to improve benefits for lower-income people, or for other social causes. Which of the following is NOT true

All the government reforms concerning taxes or fees will catch the public attention.
B. Xinhua News Agency and the Ministry of Finance hold the same attitude towards the proposals on the reform of vehicle tax.
C. The tax reform wilt increase income for the government.
D. Heavier taxes are effective to control the number of cars to some degre

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Imagine. One day all of us will have to pay for every breath we take. What will that be like Of course, that’s an exaggeration. But as environmental issues grow more concerning, carbon emissions begin costing more and more to businesses and families. The carbon tax, simply speaking, is an environmental tax charged on fossil fuel. It is based on how much carbon a person or company emits. The primary purpose of such a tax is to lower greenhouse gas emissions. In order to reduce the fees, utilities, business and even individuals attempt to use less energy derived from fossil fuels. Starting in Europe, carbon tax has had a patchy history. It’s widely accepted in Northern Europe, in countries like Denmark, Finland, the Netherlands, Norway and Poland. China, as one of the leading carbon emitters, is also considering levying a carbon tax. This would further boost the price of fossil fuel. "We expect China will start to levy various taxes only if they are helpful in mitigating greenhouse emissions and developing a low- carbon economy," Jiang Kejun, a senior researcher with the Energy Research Institute under the National Development and Reform Commission, told China Daily. "I think a carbon tax is likely to be levied during the 12th Five-Year Plan (2011~2015)," said Jiang. At last year’s Copenhagen Climate Conference, China promised to cut carbon intensity by 40~45 percent by 2020, from 2005 levels. So the government is carrying out "tougher measures" to realize the green goal. According to Jiang, China has already passed the stage of "whether to implement" and is planning on "how to implement". Jiang says that "levying a carbon tax is much more complicated and difficult, especially in the circumstances of China’s economy." Jiang said it might be more practical for China to make a transition from an energy tax to a carbon .tax, like most European countries have done. Still, the consequence of levying a carbon tax undoubtedly would be beneficial. "If the rate of carbon tax is 10 yuan/ton of greenhouse gas emission, as advised, and the carbon emission of burning a ton of coal is 2 tons, this means that the price of a ton of coal will be only 20 yuan higher," said Jiang. "The current price of coal is about 600~800 yuan, so, a carbon tax won’t have much effect on the costs of those enterprises." In the long run, money from levying the carbon tax would be invested in researching and developing new low-carbon energy that can help cut China’s carbon emissions. "Sweden has the highest rate of carbon tax in the world, which is 0.08 euro/kg (0.67 yuan/kg) greenhouse gas," Li Lailai, deputy director of the Stockholm Environment Institute, told Southern Weekly. "Since it’s levied a carbon tax a few years ago, its carbon emission has dropped 3.7 percent from the 1990 level. And its GDP has increased by 25 percent. The numbers tell it all." Taxation and fiscal incentives are just part of a portfolio of possible policy changes in the future. The ultimate goal is to turn China’s low-carbon development pathway into reality. "Apart from a carbon tax, the government may begin to levy environmental and resource taxes. Meanwhile, China will greatly boost subsidies to support low-carbon technology research and development," Jiang said. Suddenly, the word "carbon tax" is coming into our life, even though levying a carbon tax would have a more direct effect on big enterprises than people’s daily life, it’ll still help to better the environment we live in. Let’s do the math. The U. S. now levies a carbon tariff on products exported to the country. The price is $10~70 (68 ~ 478 yuan) a ton of CO2. So, take for example the U. S. pop singer Madonna’s latest world tour. It produced 1,635 tons of carbon emissions, thanks to her private jet, tour bus, and the setting up of stage, lights and other machinery. If a carbon tariff is charged at $ 30 (205 yuan) a ton, she has to pay a $49,050 (334, 968 yuan ) carbon tax. Actress Zhou Xun, an environmental activist, has spent several thousand yuan and bought more than 200 trees to balance out the carbon emission (about 19.5 tons) she produced while traveling last year. So, it seems that a carbon tax is very much related not just to companies and enterprises, but to every one of us. Spend a thousand yuan, and you can buy trees that can counteract about 5.6 tons of carbon emission. That’s the amount of carbon emissions a Chinese family produces in two years. In this case, "paying for breath" doesn’t seem to be so far- fetched an idea after all. The phrase "a patchy history" in Paragraph 3 refers to the fact that ______.

A. the carbon tax is widely accepted in Europe
B. the carbon tax originated from Europe
C. the carbon tax is not levied all over Europe completely
Denmark, Finland, the Netherlands, Norway and Poland have accepted the carbon tax for a long time

25岁就诊患者,口腔卫生情况不佳,左下第一恒磨牙患有牙髓一牙周联合病变,疼痛剧烈,但患牙无松动。 为了消除病痛,恢复健康,首先采取的措施是

A. 早期充填
B. 开髓引流,阻止炎症扩展
C. 消炎镇痛
D. 促进牙周软组织健康
E. 使用氟化物

(一)阅读下面短文,回答下列五题。前几天在一份商报上读到一篇文章《剩下的都是利润》,大意是这样的:城里有一位小商店老板,做生意已有20多年了,生意一直很好,但他对会计业务不在行,也从不建立账簿。一天,他那个当会计师的儿子来探望他,对他说:“爸爸,我实在搞不明白,你这样不记账,怎么来核算成本和利润呢让我来为你建一套账目吧”。老头听后说:“不必了孩子,我心里有数,当初我的爸爸是个农民,他很穷,他去世的时候只给我留下了一条裤子和一双鞋,后来我就离开农村,跑到城里,辛勤工作,终于有了这个小店,今天,我有一个爱我的妻子和你们三个孩子,你哥哥当律师,你妹妹当医生,你是一个会计师,我和你妈妈住在一所很不错的房子里,还有一部汽车,我还是这个小店的老板,而且不欠人家一分钱”,老头停了一下接着又说:“我的会计方法很简单,把这一切加起来,扣除当初那条裤子和那双鞋,余下的都是利润。”读到这里,我的内心很不平静,自己虽然每天在商海中拼搏,但从未像老头这样清楚地核算过,他的核算方法已经不再是简单的商业成本与利润的核算,而是一种对待人生的态度,一种乐观与豁达的胸襟。试想我们每个人一生中,其实谁都在做着一场生意,一场整个人生的生意,有成本,也有利润,从出生一直到死去。赤条条来到这个世上,原始的成本就是.一具身躯,来世赢得的第一笔利润,就是父母对自己成长中的关怀;第二笔利润就是社会及朋友们对自己的信任和友谊;第三笔利润就是结婚后妻子(或者丈夫)对自己的情感;第四笔利润就是扶养子女成人后,子女对自己的回馈;第五笔利润就是等到死后亲人及朋友们对自己的缅怀。这样看来,人的一生也就只有这五笔利润了,这五笔利润其实也只有一个字,那就是“爱”;父母的“爱”;朋友的“爱”;配偶的“爱”;子女的“爱”;亲人们对自己缅怀的“爱”。那么我们的成本又是什么呢成本也只有一个字“爱”,但这个成本的“爱”不同于利润的“爱”,成本的“爱”是一种付出,利润的“爱”是一种收获,正所谓有付出才会有收获,一生中为别人付出的越多,自己收获的也会越多。在生活中,如果我们慢待自己的父母和亲人,就会是一笔良心上的负债;冷落朋友,我们就会失信于人;欺凌弱者,我们就会变得面目可憎,试想一个负疚负罪、面目可憎,同时又良心上欠债的人,又怎么会有人去爱他呢他又有何幸福可言,他的一生又能赢得什么人生的利润呢所以,在这个世上我们要做一个光明磊落的人,一个无私奉献的人,一个善良正直的人,一个富有爱心的人。那么我们就会拥有更加光辉灿烂的人生,就会像太阳一样发光发热。就会为父母、为爱人、为子女、为朋友、为社会奉献更多的成本,自己也会得到更多人生中的利润——爱的利润。 根据文义,本文最适合的题目是()。

A. 剩下的都是利润
B. “爱”
C. 人生中的利润
D. 爱的利润

自牙槽嵴向冠方牙龈固有层展开,止于游离龈中

A. 龈牙组
B. 牙槽龈组
C. 环形组
D. 牙骨膜组
E. 越隔组

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