单选题 中学教育理论综合
2022-09-20

根据以下资料回答第39、40题。
 BEIJ1NG, Jan. 9 (Xinhua)--China has decided to roll out a new batch of inclusive tax-cutting measures for small and micro businesses, with the goal of saving them a total of 200 billion yuan(about 30 billion U.S. dollars) each year. 
The policies will include substantial drops in business income tax rates and a considerableincrease in the tax threshold, according to a statement released after a State Council executivemeeting chaired by Premier Li Keqiang on Wednesday. More companies will be covered by thefavorable policies. 
The development of small and micro companies is key to a sound economy and stableemployment, according to the meeting.Small firms with taxable revenues of less than 1 million yuan will see the tax rate fall to 5percent, and those with revenues above 1 million yuan but lower than 3 billion yuan will have a rateof 10 percent. 
More than 95 percent of businesses can enjoy the tax reduction, and 98 percent of which areprivate enterprises.The threshold of value-added tax for micro firms and the self-employed will be improved from30,000 yuan to 100,000 yuan in terms of monthly sales.
Governments will also significantly reduce a basket of taxes on areas including resources andland use for small companies, and roll out favorable policies for investors in tech startups.All the tax policies will be effective for three years and retrospective from Jan. 1.
The meeting also called for implementation of the recent cut in bank reserve requirement ratiosand continuation of prudent monetary policy that would ease financing difficulties for private aswell as small and micro firms. 
The issuance of 1.39 trillion yuan in local government bonds will be accelerated, to becompleted by the end of September. The funds raised will be used on a priority basis to supportprojects under construction.
Backed by the bond issuance, a series of projects in transport, water consecvation andenvironmental protection will start construction sooner.
In this passage, the main idea is

A.businesses can enjoy the tax reduction
B. China gives more tax breaks to small firms
C. roll out favorable policies of investors in tech startups
D. the development of small and micro companies is key to a sound economy

参考答案

B

答案解析

本文是一篇新闻报道。第一段点明本文主旨——中国决定推出一系列针对小微企业的普惠性减税政策;接下来文章具体讲l月9日召开的国务院常务会议提出的一系列减税政策,例如降低所得税税率、提高增值税起征点、减少一揽子税收、削减银行存款准备金率等。所以B项“中国为小型企业提供更多税收优惠”符合题意。A项“企业可以享受优惠”、C项“推行针对科技创业公司投资者的优惠政策”、D项“小微企业的发展是健全的经济的关键”,这三项虽然文章有提到,但并不是本文的要义。

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A.Small firms with taxable revenues of less than 3 million yuan will see the tax rate fall to 5percent.
B. The threshold of value-added tax for Small business will be improved to 30,000 yuan.
C. More than 98 percent of businesses can enjoy the tax reduction, and 95 percent of which are private enterprises.
D. The funds raised through the issuance of 1.39 trillion yuan in local government bonds will be used on a priority basis to support projects under construction.
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