职称英语考试

试题来源：2015年职称英语考试《卫生类B级》冲刺试卷(一)
【单选题】
36.Double taxation, according to the second paragraph, includes________________.
A．personal income taxes by shareholders and dividends paid by the company
B．personal income taxes paid by the company on dividends and on its profits
C．taxes paid on the profits of the company and those on personal income
D．taxes paid on dividends by shareholders and those paid by the company on its profits
37、 Capital gain is from________________.
A．increased value of stock sold six months after it is bought
B．increased value of stock sold less than six months after its purchase
C．stock owned for less than six months
D．stock purchased at a lower price
38、 According to the writer, why is the complaint of some businessmen of high corporate taxes can be justified?________________
A．Developed countries have lower corporate taxes.
B．Fast growing industrial nations have far lower corporate income taxes.
C．High corporate income taxes prevent businesses from growing.
D．Low corporate income taxes prevent businesses from growing.
39、 The new rates are more progressive in the sense that________________.
A．the tax is new and modern
B．the rate of tax is higher on larger amount of money
C．the tax is developing gradually
D．the rate of tax is getting higher and higher
40、 If the incidence of the tax is on the customer,________________.
A．prices will go down
B．there will be stiff competition
C．sales will be reduced
D．the customer will be benefited

网考网参考答案：D、A、C、B、C
网考网解析：点击查看解析
大数据分析：根据网考网考试中心的统计分析，该试题：
17%的考友选择了A选项
50%的考友选择了B选项
2%的考友选择了C选项
31%的考友选择了D选项