单选题Which of the following most closely parallels the situation described in the first sentence of the text?A Although a town reduces its public services in order to avoid a tax increase, the town’s tax rate exceeds that of other towns in the surrounding a

题目

单选题

Which of the following most closely parallels the situation described in the first sentence of the text?

Although a town reduces its public services in order to avoid a tax increase, the town’s tax rate exceeds that of other towns in the surrounding area.

Although a state.passes strict laws to limit the type of toxic material that can be disposed of in public landfills, illegal dumping continues to increase.

Although a town’s citizens reduce their individual use of water, the town’s water supplies continue to dwindle, because of a steady increase in the total populating of the town.

Although a country attempts to increase the sale of domestic goods by adding a tax to the price of imported goods, the sate of imported goods within the country continues to increase.

参考答案和解析

正确答案： A

解析：
理解题。文章第一句的意思是“尽管近年来每个单独的机动车辆排放的有毒物质已大幅减少，但此类车辆的数量一直在稳步增加”。C项“尽管一个城镇中市民各自用水量减少，城市的供水仍在减少，因为城镇的总的人口数在稳定增加”与原文的两者之间的增减关系一致，为正确答案。

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相似问题和答案

第1题：

(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the

following issues:

(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:

– the company’s residency position and what Ben and Amy would have to do in order for the company

to be regarded as resident in the UK under the double tax treaty;

– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a

permanent establishment in Sharpenia;

– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the

UK under the double tax treaty and either does or does not have a permanent establishment in

Sharpenia. (9 marks)

正确答案：
(b) Report to the management of Razor Ltd
To           The management of Razor Ltd
From      Tax advisers
Date         6 June 2007
Subject    The proposed activities of Cutlass Inc
(i) Rate of tax on profits of Cutlass Inc
When considering the manner in which the profits of Cutlass Inc will be taxed it must be recognised that the system of
corporation tax in Sharpenia is the same as that in the UK.
The profits of Cutlass Inc will be subject to corporation tax in the country in which it is resident or where it has a
permanent establishment. It is desirable for the profits of Cutlass Inc to be taxed in the UK rather than in Sharpenia as
the rate of corporation tax in the UK on annual profits of ￡120,000 will be 19% whereas in Sharpenia the rate of tax
would be 38%.
Residency of Cutlass Inc
Cutlass Inc will be resident in Sharpenia, because it is incorporated there. However, it will also be resident in the UK if
it is centrally managed and controlled from the UK. For this to be the case, Amy and Ben should hold the company’s
board meetings in the UK.
Under the double tax treaty between the UK and Sharpenia, a company resident in both countries is treated as being
resident in the country where it is effectively managed and controlled. For Cutlass Inc to be treated as UK resident under
the treaty, Amy and Ben would need to ensure that all key management and commercial decisions are made in the UK
and not in Sharpenia.
Permanent establishment
A permanent establishment is a fixed place of business, including an office, factory or workshop, through which the
business of an enterprise is carried on. A permanent establishment will also exist in a country if contracts in the
company’s name are habitually concluded there.
The trading profits of Cutlass Inc will be taxable in Sharpenia if they are derived from a permanent establishment in
Sharpenia even if it can be established that Cutlass Inc is UK resident under the double tax treaty.
Double taxation
If Cutlass Inc is UK resident but has a permanent establishment in Sharpenia, its trading profits will be subject to
corporation tax in both the UK and Sharpenia with double tax relief available in the UK. The double tax relief will be the
lower of the UK tax and the Sharpenian tax on the trading profits. Accordingly, as the rate of tax is higher in Sharpenia
than it is in the UK, there will be no UK tax to pay on the company’s trading profits and the rate of tax on the profits
would be the rate in Sharpenia, i.e. 38%.
If Cutlass Inc is UK resident and does not have a permanent establishment in Sharpenia, its profits will be taxable in
the UK at the rate of 19% and not in Sharpenia.

第2题：

Magna Carta had altogether 63 clauses of which the most important matters could be seen in three of the following except _______.

A.no tax should be made without the approval of the Grand Council;

B.no serf should be arrested, imprisoned or deprived of his property except by the law of the land

C.London and other towns should retain their ancient rights and privileges

D.There should be the same weights and measures through - out the country.

正确答案：B

第3题：

– () – For individual income tax, it is within the first 7 days.? ?

A、What is the deadline for tax declaration?

B、What do you mean by taxable services?

C、What do you think of the deadline for tax declaration?

参考答案：A

第4题：

Few laws are so effective that you can see results just days after they take effect. But in the nine days since the federal cigarette tax more than doubled--to $1.01 per pack--smokers have jammed telephone "quit lines" across the country seeking to kick the habit.
This is not a surprise to public health advocates. They've studied the effect of state tax increases for years, finding that smokers, especially teens, are price sensitive. Nor is it a shock to the industry, which fiercely fights every tax increase.
The only wonder is that so many states insist on closing their ears to the message. Tobacco taxes improve public health, they raise money and most particularly, they deter people from taking up the habit as teens, which is when nearly all smokers are addicted. Yet the rate of taxation varies widely.
In Manhattan, for instance, which has the highest tax in the nation, a pack of Marlboro Light Kings cost $10.06 at one drug store Wednesday. Charleston, S.C, where the 7-cent-a-pack tax is the lowest in the nation. The price was $4.78.The influence is obvious.
In New York, high school smoking hit a new low in the latest surveys--13.8%, far below the national average. By comparison,26% of high school students smoke in Kentucky, Other low-tax states have similarly depressing teen-smoking records.
Hal Rogers, Representative from Kentucky, like those who are against high tobacco taxes, argues that the burden of the tax falls on low-income Americans "who choose to smoke."
That's true. But there is more reason in keeping future generations of low-income workers from getting hooked in the first place, as for today's adults, if the new tax drives them to quit, they will have more to spend on their families, cut their risk of cancer and heart disease and feel better.
What can we learn from the last paragraph?

A. The new tax will be beneficial in the long run
B. Low-income Americans are more likely to fall ill
C. Future generations will be hooked on smoking
D. Adults will depend more on their families

答案：A

解析：

推理判断题。从文章最后一段可以看出，这种新的税收从长远来看是有好处的。

第5题：

A. discarding
B. remove
C. benefit
D. free

答案：A

解析：

猜测词意题。由上下文可知，they指的是tobaccotaxes，所以在这deter这个词的意思应
为“阻止，制止”

第6题：

The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.Decide if each of the following statements is TRUE (T) or FALSE (F).

1. The purpose of the passage is to help people know the tips how to pay less tax.()

2. According to the chart, if a person’s monthly is 3600 yuan, he doesn’t need to pay tax.()

3. How much income tax a person pays each month depends on how much his/her income is.()

4. The underlined word “evade” in the last paragraph means increase.()

5. Personal income taxes are included in a government’s revenue.()

参考答案：FFTFT

第7题：

The European Commission's proposed tax on digital services is intended to make companies such as Google and Uber pay more.The idea is that such firms are gaming the rules at the expense of other taxpayers.The issue is real and needs to be addressed-but the answer under discussion breaks with both established international practice and plain common sense.Formal talks on the plan are due to start this week.The commission is calling for a 3 percent tax on the turnover of large digital enterprises-those with EU digital revenues over 50 million euros and total global revenues of over 750 million euros.About half the companies affected would be American,the EU estimates.The commission says it has been left with little choice.The value generated by digital companies doesn't require a physical presence,making them harder to rax.Digital businesses arrange their affairs to exploit this:They allocate income to low-tax jurisdictions and,according to officials,end up paying an effective tax of roughly 10 percent of profits,less than half of the burden carried by traditional businesses.Officials acknowledge that the right solution is a thorough overhaul of the corporate tax code,especially as it affects international firms selling digital services-and that this should be done not unilaterally but in cooperation with other countries,notably the U.S.Efforts are in fact underway,but progress has been slow,and EU officials have chosen to do something,anything,as soon as possible.Doing nothing would be better than this.For a start,the plan wouldn't raise much revenue-a meager 5 billion euros each year.And this supposedly fairer tax would bring abnormal results.For instance,companies such as Uber that don't make money will have a new cost to absorb;highly profitable firms with market power,such as Facebook,will be able to pass the tax on to their consumers.Small startups will be exempt from the new tax-unless they're acquired by larger companies.That will discourage consolidations.And the proposal as it stands may tax more activities than intended:Some financial services,for example,seem to be within its scope In its zeal to tax digital enterprises,the commission departs from many of its own stated principles.Its plan would probably require accessing individual,not just anonymized,user data.This runs counter to the EU's strict new rules on privacy,coming into force next month.Efforts to design a multinational solution need to be stepped up,not set aside.The goal should be a fair,multilateral framework that recognizes the complexity of the new digital economy while respecting the sovereignty of nations to set their own tax policy.That's an international challenge demanding an international solution.
To which of the following would EU officials most probably agree?

A.Traditional business lax cut is necessary in the digital era.
B.The pace of global corporate tax reform is too slow.
C.Europe should reduce the number of Iow-tax jurisdictions.
D.Corporate tax code is being revised in favor of the U,S.

答案：B

解析：

第三、四段介绍欧盟官员观点（The commission says.…Officials acknowledge．．．）。第四段先指f|{官员们认可“多边合作改革公司税法”为最佳解决方案，随后转而阐明“国际上公司税改革进展太慢、多边解决方案难以实现”，故欧盟选择先行一步。B.契合欧盟观点。[解题技巧]A.由第三段③句“数字公司所缴税费不到传统企业的一半”反向臆断出“传统企业税太高，需减免”。C.由第三段③句“数字公司将无形资产转移至低税收辖区来避税”臆断出“欧洲应削减低税收辖区数量”，但文中并未提及“低税收辖区数量的管控问题”。D.由第四段“欧盟尤其应与美国合作改革公司税法”主观推断出“欧盟官员认为全球性公司税改革偏向美国”。

第8题：

PERSONAL INCOME TAX RATE (MONTHLY) (_VALID FROM SEPT. 1, 2011_) bracket grading tax rate (%) (TR) simple coefficient (SC) 1 less than 1,500 3 0 2 1,500-4,500 10 105 3 4,500-9,000 20 555 4 9,000-35,000 25 1005 5 35,000-55,000 30 2755 6 55,000-80,000 35 5505 7 Over 80,000 45 13505 NoteTax=(income -3500)*TR-SC The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. ? Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. ? From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society. DECIDE IF EACH OF THE FOLLOWING STATEMENTS IS TRUE (T) OR FALSE (F).

1. The purpose of the passage is to help people know the tips how to pay less tax.()

2. According to the chart, if a person’s monthly is 3600 yuan, he/she doesn’t need to pay tax.()

3. How much income tax a person pays each month depends on how much his/her income is.()

4. The underlined word “evade” in the last paragraph means increase.()

5. Personal income taxes are included in a government’s revenue.()

参考答案：子问题 1：F; 子问题 2：F; 子问题 3：T; 子问题 4：F; 子问题 5：T

第9题：

A. Teen smokers are price sensitive
B. Some states still keep the tobacco tax low
C. Tobacco taxes improve public health
D. Tobacco industry fiercely fights the tax rise

答案：B

解析：

细节理解题。由文中第三段“rllle only wonder is that SO many states insist on closing up
t}leir earsto the message．”可知，有那么多的州对这种信息充耳不闻。

第10题：

A. the price of cigarettes
B. the rate of teen smoking
C. the effect of tobacco tax increase
D. the differences in tobacco tax rate

答案：C

解析：

主旨大意题。通读全文可知，本文主要是关于烟草税收增加后带来的影响。

单选题Which of the following most closely parallels the situation described in the first sentence of the text?A Although a town reduces its public services in order to avoid a tax increase, the town’s tax rate exceeds that of other towns in the surrounding a

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