下列不属于税法基本原则的是（ ）。
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1 .What is the passage mainly about?
A Visitors to Mecca． B The adventures of Ibn Battuta. C lbn Battuta’s character D Asian countries of the 14th century.
2 .Which of the following is closest in meaning to set off for in line 5?
A left to go to． B discussed． C arrived at． D decided upon.
3 .The Sultan of Delhi gave Ibn Battuta a position of judge because_______.
A the sultan needed a translator． B Ibn Battuta had been a judge before． C Ibn Battuta had studied in Mecca． D Ibn Battuta had traveled to many countries．
4 .Which of the following would the writer of this passage most likely agree with?
A Ibn Battuta’s journeys were very common for people of that time． B Ibn Battuta’s stories are probably not true． C Ibn Battuta’s journey was less important than Marco Polo’s． D Ibn Battuta should be better known in the West today．
5 .Why did Ibn Battuta finally return to his home?
A He was tired of traveling． B He didn’t have any more money． C He feared the Sultan of Delhi． D The Sultan of Morocco asked him to return．
7 .国家税务总局《征收个人所得税若干问题的规定》将“习惯性居住”解释为“是指实际居住或在某一个特定时期内的居住地”。这一税法解释属于（ ）。
A 司法解释 B 字面解释 C 扩充解释 D 限制解释
8 .在税法对于人的效力方面，凡是我国公民和外籍人居住于我国的，或虽未在我国设立机构，但有来源于我国收入的外国企业或组织等，均适用我国税法，这体现的原则是（ ）。
A 属地主义原则 B 属人主义原则 C 属人和属地相结合原则 D 保护主义原则
9 .按照税法的效力，可以将税法分为税收法律、税收法规、税务规章。下列具有最高法律效力的有（ ）。
A 《中华人民共和国个人所得税法实施细则》 B 《中华人民共和国车船税法》 C 《税务部门规章制定实施办法》 D 《关于外商投资企业和外国企业适用增值税 E 《中华人民共和国增值税暂行条例》
10 .关于税收法律关系的特点，下列表述正确的有（ ）。
A 具有财产所有权单向转移的性质 B 主体的一方只能是国家 C 权利义务关系具有不对等性 D 税收法律关系的变更以主体双方意思表示一致为要件 E 调整平等主体间的财产关系
