题目内容

下列关于国际税收的表述中,不正确的是()。A.国际税收是指两个或两个以上国家政府,因行使各自的征下列关于国际税收的表述中,不正确的是()。

A. 国际税收是指两个或两个以上国家政府,因行使各自的征税权力,在对跨国纳税人进行分别课税而形成的征纳关系中所发生的国家之间的税收分配关系
B. 国际税收是一种独立的税种
C. 国际税收不能离开跨国纳税人这一因素
D. 任何税收活动,只要涉及国家之间的财政利益分配,均属于国际税收的研究范围

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听力原文: Secretary-General Kofi Annan has issued a call for renewing the mission of the United Nations on the 60th anniversary of its founding. A simple anniversary observance at U.N. headquarters was in contrast to the more elaborate ceremonies a day earlier in San Francisco.
A brief, but moving, ceremony in a virtually empty General Assembly hall marked the world body's 60th birthday. A group of U.N. tour guides read the preamble to the organization's charter in English and French, followed by a brief statement from Secretary-General Annan.
"The words we have just heard, the words of the preamble of our Charter, are engraved on the collective memory of mankind. Over 60 years, the United Nations has striven to redeem those pledges. Where we could we have averted the scourge of war. Where we could not, we have sought to resolve conflict and build peace."
The secretary-general noted the world body's many successes, including keeping the peace, helping in the fight against smallpox and polio, helping with elections in many countries, and bringing relief to victims of disasters such as last December's Indian Ocean tsunami.
But Mr. Annan noted that not every undertaking has been a success.
"We have also had failures. The worst, perhaps, was our collective failure to prevent genocide in Rwanda."
The ceremony closed with a song of peace sung by the United Nations Singers. The entire event took less than half an hour.
The observance came a day after dozens of international leaders gathered for a more elaborate ceremony in San Francisco, where the U.N. Charter was signed in 1945. The United States was represented at the San Francisco celebration by its representative to the U. N. Economic and Social Council, Ambassador Sichan Siv.
Further observances are set for September, when world leaders gather in New York to mark the opening of the 60th General Assembly session.
Mr. Annan noted many successes of the United Nations, except ______.

A. keeping the peace
B. helping in the fight against cancer and AIDS
C. helping with elections in many countries
D. bringing relief to victims of disasters

SECTION C NEWS BROADCAST
Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. At the end of each news item, you will be given 10 seconds to answer the questions.
听力原文: American scientists are making a first attempt to fire a projectile into a speeding comet in outer space. They hope the collision will tell them more about tile origins of the solar system. A NASA spacecraft called Deep Impact has fired a missile that is due to smash into the comet on Monday. P. G has more details.
"Deep Impact has sent an instrument about the size of a washing machine toward the flight path of the onrushing comet Tempel 1. If all goes well, this so-called impactor will shortly be smashed to smithereens as the comet crashes into it at 23,000 miles an hour. The aim of the maneuver is to knock a chunk out of the comet and see what lies underneath. Space and ground based telescopes and instruments on Deep Impact itself will be trained to capture the collision and its aftermath. Astronomers will be analysing these images, which should give new insights into what comets are really made of."
What is the aim of the space collision?

A. to stop a possible comet-Earth collision
B. to knock a chunk out of the comet and see what lies underneath
C. to test a newly developed missile
D. to destroy the comet

People try to avoid public transportation delays by using their own cars, and this ______

A. in short
B. in case
C. in doubt
D. in turn

Which of the following language is used in the transfer courses allowed by OUC for international students?

A. Their native language
B. The native language
C. A native language
D. The English Language

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