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定义判断
每道题先给出一个概念的定义,然后分别列出四种情况,要求你严格依据定义从中选出一个最符合或最不符合该定义的答案。注意:假设这个定义是正确的,不容置疑的。
税收激励是指政府在税制设计和税收征管过程中,运用多种手段,通过税负的调整,诱导微观经济主体的行为选择,鼓励纳税人发生或不发生、参与或不参与某种经济行为,以实现政府社会经济协调发展的战略目标。 根据以上定义,下列不属于税收激励的是()

A. 在产品研发阶段,设备费很高,此时对其加速折旧进行税收优惠
B. 对遭受风、火、水、震等严重自然灾害的纳税人给予税收优惠
C. 在产品中间阶段,对资金的需求依赖性强,此时对投资抵免进行税收优惠
D. 在产品试验阶段企业的风险仍然很大,此时对亏损结转进行税收优惠

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Over the past several decades, the U. S. , and Canada and Europe have received a great deal of media and even research attention over unusual phenomena and unsolved mysteries. These includes UFOs as well as sightings and encounters with "nonhuman creatures" such as Bigfoot and the Loch Ness monster. Only recently has Latin America begun to receive such attention as well. Although the mysteries of the Aztec, Mayan, and Inca civilizations have been known for centuries, now the public is also becoming aware of unusual, paranormal phenomena in countries in Peru.
The Nazca "lines" of Peru were discovered in 1930s. These lines are deeply carved into a flat, stony plain, and from about 300 intricate pictures of animals such as birds, a monkey, and a lizard. Seen at ground level, the designs are a jumbled senseless mess. The images are so large that they can only be viewed as a height of 1,000 feet—meaning from an aircraft. Yet there were no aircraft in 300 B. C. , when it is judged the designs were made. Nor were there then, or are there now, any nearby mountain ranges from which to view them. So how and why the native people of Nazca create these marvelous designs? One answer appeared in 1969, when the German researcher and writer Erich von Daniken proposed that the lines were drawn by extraterrestrials as runways for their aircraft. The scientist community did not take long to scoff at and abandon von Daniken's theory. Over the years several other theories have been put forth, but none has been accepted by the scientific community.
Today there is a new and heightened interest in the Nazca lines. It is a direct result of the creation of the Internet. Currently there are over 60 sites dedicated to this mystery from Latin America's past, and even respected scientists have joined the discussion through e-mail and chat rooms.
Will the Internet help explain these unsolved mysteries? Perhaps it is a step in the right direction.
Which of the following statements is INCORRECT?

A. Latin America has long received attention for unusual phenomena.
B. Public attention is now directed towards countries like Peru.
C. Public interest usually focuses on North America and Europe.
D. Some ancient civilizations have unsolved mysteries.

A.matterB.issueC.affairD.question

A. matter
B. issue
C. affair
D. question

所给处的图、表、文字或综合性资料均有若干个问题要你回答。你应根据资料提供的信息进行分析、比较、计算和判断处理。
根据下表回答下面问题
2006年财政科技拨款情况
2005年中央财政科技拨款额为()亿元

A. 807.8
B. 856.3
C. 901.1
D. 915.1

下列说法不正确的是

A. 五年间同期比较增长速度最快的一年是2004年
B. 无论是增长速度还是投资额,地方项目都高于中央项目
C. 五年同期相比,自2005年开始,增长速度一直减缓
D. 2008年与2004年同期相比,固定资产投资额增加了约2倍。

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