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[单选题]
随着纳税人权利勃兴和私有财产保护的盛行，税法解释的原则逐渐转向( )的价值取向。
A
“有利于纳税人”原则b.实质高于形式原则c.实质课税原则d.商业目的原则
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参考答案
试题答案：
A
答案解释：
该题考查对税法解释发展的理解。随着纳税人权利勃兴和私有财产保护的盛行，税法解释的原则逐渐向“有利于纳税人”原则的价值取向，这是借鉴格式合同的解释原则——“疑义利益解释规则”或“不利解释规则”提出的。所以A是正确选项。B、C、D都不是正确选项。
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1.
设集合M={-1,0,1},集合N={0,1,2},则集合MN为（ ）A. {0,1} B. {0,1,2} C. {-1,0,0,1,1,2} D.{-1,0,1,2}
2.
以下不可以在“打印”对话框中设置的是________。(1分)
3.
原文: No household can get on without water. 译文：没有家庭可以没有水而继续生活。
4.
3. Friction is a force which opposes motion. Much of the energy supplied to a complicated machine with many moving parts is wasted in overcoming this opposition. The energy is converted into useless heat. The amount thus lost can be considerably reduced and the life of the machine prolonged by careful lubrication. This reduction improves the efficiency of the machine. Another way in which friction is reduced is to substitute roller or ball bearings for the earlier type of bearing, in which the surfaces in contact move by sliding. Bearings of these later types are used very extensively in many kinds of modern machinery.It must not be assumed, however, that friction is always a disadvantage. In many instances it is highly important. Belts are often used in conveying power from one machine to another. In the absence of friction, this could not be done. The driving wheel would not run the belt, neither would the belt run the wheel to driver. Without friction, then, belted machinery could not be used. Again in the case of all motor vehicles, friction is essential in the operation of the brake. Were there no friction, there could be no brake. But even this illustration does not give an adequate picture of the importance of friction. The vehicle could not even be started if it were not for the friction exerted between the tires and the road. Nails hold in wood, and screws hold in either wood or metal by reason of friction, without which they would be useless. Walking is difficult enough on an icy pavement, but it would be wholly impossible if there were no friction at all between the shoe and the pavement.(5分)3.1 Friction arises when____.(1分)A. an opposing force of motion exists B. the energy is wastedC. everything is motionlessD. a complicated machine is supplied with energy
5.
下列有关属性的说法中，错误的是 （ ）
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