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Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise ta

题目
Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
According to the last paragraph,some economists______

A.prefer Italy's approach to France's
B.favour slashing employers'salaries
C.agree to reduce the costs of employees
D.reckon that cutting tax is the only way
参考答案和解析
答案：C
解析：
细节题。定位到最后一段前两句：Some economists doubt that cutting income tax，Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid social security charges.as France proposes to do.选【A]prefer Italy's approach to France与they favour...as France proposes to do相悖，这些经济学家赞同法国的提议，而非意大利。故选项[A]是错误的。选项[B]favour slashing employers’salaries“赞同减少雇主工资”与原文they favour slashing...employer-paid social security“他们赞同减少雇主支付的社会保险”不符，故错误。选项[C]agree to reduce the costs of employees“赞同降低员工成本”与they favour slashing...social security.This would directly lower labour costs-句相符，故正确。选项[D]对应首句Some economists douht that cutting income tax...，对于减税这些经济学家持怀疑态度，而非“认为减税是唯一手段”，故[D]项错误。该题答案为[c]。
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相似问题和答案

第1题：

Working hours in the United States ____________over the past 20 years.

A. have increased

B. increased

C. were increasing

D. have been increased


参考答案：A

第2题：

Much research( ) into the possibiecauses of the disease in the past few years.

A.has been done

B.was done

C.have been done

D.were done


答案：A

第3题：

39．— _________ have you been learning English? ．

—I have been learning English for six years．

A． How long

B． How often

C． How far

D． What time


正确答案：A
39.A【解析】根据第二句的回答可知第一句问的是 “你学英语多久了”，故A为正确选项．

第4题：

During the past ten years there have been dramatic changes in the international situation.

A: permanent
B: powerful
C: striking
D: practical

答案：C
解析：
题干意为“在过去的十年里，国际形势发生了明显的变化。”句中划线词为形容词，意为戏剧的，引人注目的，激动人心的。C项striking意为显著的，突出的，凉人的；例句：He bears a striking resemblance to Lenin．他与列宁有着不同寻常的相似之处。 A项意为永久的，持久的；B项意为强大的，强有力的；D项意为实际的，实用性的；故选C。

第5题：

His parents _______ the US for ten years.

A、have been

B、have gone to

C、have been to

D、have been in


正确答案：D

第6题：

Mr.Smith ____ when the government for 37 years by the time retires.

A、will work

B、will have worked

C、will be working

D、will have been working


参考答案：B

第7题：

I suppose by the time I come back in ten years? time all these old house have been put down.()


正确答案:错

第8题：

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)


正确答案：
(a) The weaknesses of traditional budgeting processes include the following:
– many commentators, including Hope and Fraser, contend that budgets prepared under traditional processes add little
value and require far too much valuable management time which would be better spent elsewhere.
– too heavy a reliance on the ‘agreed’ budget has an adverse impact on management behaviour which can become
dysfunctional having regard to the objectives of the organisation as a whole.
– the use of budgeting as base for communicating corporate goals, setting objectives, continuous improvement, etc is seen
as contrary to the original purpose of budgeting as a financial control mechanism.
– most budgets are not based on a rational causal model of resource consumption but are often the result of protracted
internal bargaining processes.
– conformance to budget is not seen as compatible with a drive towards continuous improvement.
– budgeting has an insufficient external focus.

第9题：

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties


正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

第10题：

Text 3 The past five years have been a bad time to be a taxpayer in Europe.Across the continent,govemments have relied heavily on tax rises to cut budget deficits,increasing the total burden by almost 5%of GDP in France and Greece.But rather than raise taxes any further,many countries are startin8 to cut them.The European Commission reckons that the euro zone's tax-to-GDP ratio stabilised in 2013 and is now falliry;.In January France announced plans to cut payroll taxes by 30 billion.This month Italy unveiled income-tax cuts worth 10 billion for those earning less than 25,000 a year.This week Britain proposed tax cuts for most people on low or medium incomes.Ireland and Sptun are also planning tax cuts later this year.Lower taxes may be popular,but how are such giveaways being financed?Few countries have Lhe scope to borrow much more.The commission has criticised France and Spain for repeatedly missing their deficit-reduction targets,though it is not taking action agsunst them.Italy's high level of public debt,which hit 133%of GDP in 2013,has also landed it on the commission's fiscal"watch list".Instead,most countries plan to pay for their tax proposals with public-spending cuts.Italy says it will reduce spendirg by an extra 7 billion this year and save a further 2.2 billion thanks to lower yields on its debt-though these figures may prove optimistic.The politician8 hope that lower taxes will boost growth.As euro-zone countries cannot devalue or lower their own interest rates,tax cuts are one of the few ways of trimming business costs fast,says Guillaume Menuet at Citigroup.France and Italy both hope to improve their competitiveness by reducing the tax"wedge"between employers'costs and what workers actually take home.In 2012 this tax take reached nearly 50%of the payroll biU in France and Italy,against an OECD average of just 36%.Some economists doubt that cutting income tax,Italy's approach,is the best way forward.Instead,they favour slashing Europe's high employer-paid socild security charges,as France proposes to do.Ihis would directly lower labour costs,encouraging companies to hire extra workers as well as to increase their invesLmenl.That would aLso give a welcome boost to growth.
France and Spain have been blamed for_____

A.borrowing too much debt
B.failing to pay the loans back
C.planning to cut domestic taxes
D.being unable to reduce Lheir deficit

答案：D
解析：
细节题。根据题干France and Spain，blamed ror等词定位到第三段第三句：The commission has criticised France and Spain for repeaLedly missing their deficiL-reduction targets,though it is nol taking action against them.其中blamed=criticised；而原文for之后的内容就是答案来源句，即repeatedly missing their deficit-reduction targets“一次又一次未达到减少赤字的目标”，与之相等的选项是[D]．其中being unable to=missing;reduce their deficit=their deficit-reduction targets;故[D]为正确答案。

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