22秋中传媒《大学英语（二）》平时作业-00001
试卷总分:100 得分:100
一、单选题 (共 50 道试题,共 100 分)
1.Prince William took a visit to the Forbidden City on Feb. 28, ______ emperors once lived.
A.which
B.whose
C.where
D.when
2.______ opinions on the schedule, we finally reached on agreement.
A.Having exchanged
B.Exchanging
C.Exchanged
D.To exchange
3.In ______ hottest reality show Running Man III, Luhan is ______ only new member.
A.a; 不填
B.a; an
C.the; the
D.the; 不填
4.Please give Jim the schedule for tomorrow’s conference when he _____ back. He is to chair the conference.
A.will come
B.is coming
C.comes
D.came
5.The traffic in Beijing will be better when Subway Line 16 ______ into service.
A.would be put
B.was put
C.will be put
D.is put
6.We need to master this technology immediately, ______ we will fall behind.
A.but
B.or
C.so
D.and
7.It is said that John’s paper got an A.
A.prepared
B.prepares
C.had prepared
D.has prepared
8._____ all my money on the car, I can’t afford a holiday with my friend this summer.
A.Spending
B.Spend
C.To spend
D.Having spent
9.—What were you doing this time yesterday? —I _______ some cleaning at home.
A.am doing
B.was doing
C.do
D.did
10.--- Jack, you look so great! --- Thanks! I have lost 20 pounds since I ______ my personal trainer six months ago.
A.hired
B.have hired
C.hire
D.had hired
11.It was his nervousness in the interview _____ probably lost him the job.
A.which
B.since
C.what
D.that
12.Mary clapped her hand over her mouth _____ she realized her words hurt little Tom.
A.ever since
B.as if
C.so that
D.as soon as
13.The paper ox my grandmother _________ for me is my most valued birthday gift.
A.cut
B.will cut
C.had cut
D.cuts
14.—_______ you read the words in English? —No, I can’t. They are too difficult for me.
A.Must
B.May
C.Can
D.Need
15.When someone turns away his body, it means impatience and a desire ____ a conversation.
A.to escape
B.escaped
C.escaping
D.having escaped
16.It has been foggy for five days. How I wish it______ sunny now!
A.would be
B.were
C.had been
D.is
17.— Is that book yours? — No, it’s not______. It’s Mary’s.
A.my
B.mine
C.her
D.hers
18.— How was the party last night? — I had a great time______I didn’t know anybody there.
A.if
B.when
C.as soon as
D.even though
19.You will recognize Jane when you see her at the airport. She _____ a large blue bag.
A.carries
B.is carrying
C.will be carrying
D.has carried
20.Yesterday we went to the library to do some reading, only to find that it ______.
A.had closed
B.had been closed
C.will close
D.will be closed
21.The famous writer______eight popular books since 2005.
A.writes
B.wrote
C.has written
D.is writing
22.I want to buy some postcards in the shop, _______ I don’t have enough money.
A.and
B.but
C.or
D.so
23.Frank, where have you been? We _____ you since 2 o’clock.
A.have been waiting for
B.are waiting for
C.had waited for
D.waited for
24.My mother always gets up _______ 6 o’clock in the morning.
A.at
B.on
C.in
D.to
25.—What do you think of the film Wolf Totem? —Very good. The plot is _____ brings tears to my eyes.
A.How
B.why
C.What
D.that
26.Ella _____ at the car crash scene in New York last Sunday; she was travelling with me in Hawaii then.
A.shouldn’t have appeared
B.couldn’t have appeared
C.wouldn’t have appeared
D.might not have appeared
27.In fact, Tom didn’t know the old man______helped him just now.
A.whose
B.which
C./
D.who
28.______ opinions on the schedule, we finally reached on agreement.
A.someone
B.whomever
C.everyone
D.whoever
29.Most students think Liu Xiang is one of _______ sports stars in China.
A.popular
B.more popular
C.most popular
D.the most popular
30.— How does your father often go to work? — He goes to work______bike.
A.for
B.with
C.by
D.at
31.______ my father doesn’t say a lot in daily life, he gives me much love and affection.
A.Because
B.When
C.Although
D.If
32.The long lasting cold current h as brought ________ winter in my memory to the east coast of the United States.
A.the longer
B.the longest
C.a longer
D.a long
33._____ the trip from Alaska to Argentina by bike, Gregg and Brooks worked and saved money for years.
A.To pay for
B.Paying for
C.Paid for
D.Pay for
34.When I was pushed onto the stage, I felt all the eyes in the hall _________ me.
A.through
B.across
C.into
D.on
35.Mary has her weakness, ___________ that doesn’t mean she is not qualified for her job
A.and
B.yet
C.so
D.or
36.In December of 2015, the Second World Internet Conference was held in Wuzhen, ______ theme is to ensure peace and security in cyberspace.
A.whose
B.which
C.when
D.where
37.There______many people in the museums on Sundays.
A.is
B.are
C.am
D.be
38.It takes a long time to restore nature_______ it is damaged.
A.since
B.unless
C.once
D.until
39.Our teacher often tells us _______ our own cloth bags when shopping.
A.take
B.taking
C.to take
D.taken
40.It’s the library! So you______ make any noise here.
A.mustn’t
B.won’t
C.may
D.need
41.______ your own needs is as important as learning to express your emotions.
A.Understand
B.Understanding
C.Understood
D.Having understood
42.—Can I fax this paper? —Sorry, but our fax _____ at the moment, and it won’t be working until around 3 o’clock.
A.is being repaired
B.is repairing
C.is repaired
D.repairs
43.—_______ are you going to visit the science museum? —Next Saturday.
A.When
B.What
C.Where
D.How
44.It was cold outside but the door wouldn’t stay shut, so I put a chair _____ it.
A.against
B.above
C.behind
D.near
45.Helen ran out of the classroom in tears, but no one knew ______ she was so sad.
A.when
B.whether
C.that
D.why
46.—Do you know Xiao Li well? —Yes. I _______ her since she was a little girl.
A.know
B.will know
C.knew
D.have known
47.________ Chai Jing said in her video about the smog has caused public concern.
A.That
B.Which
C.How
D.What
48.Though he’s only 8 years old, he can read _______ on science.
A.something
B.anything
C.nothing
D.everything
49.Mike will become the first person in his family ______ college education.
A.finished
B.having finished
C.finishing
D.to finish
50.Your answer is not acceptable, and _____.
A.so am I
B.so I am
C.neither is mine
D.mine is neither
2.有效性
在当前减税降费政策实施的过程中，中小企业虽然受到了一定的有利影响，但是促进中小企业长远发展的研发创新等措施还未完全发挥出其应有的作用，导致中小企业在资源、条件不充足的情况下，难以开展研发创新活动。虽然一些降税政策对于中小型企业的自主创新战略有着正面的影响作用，然而当落实到企业内部的时候，却由于缺乏原有的经验基础，导致员工在培训过程中无法提出有效的建设性意见来促进创新改革。此外，有学者认为税收优惠政策对于促进企业研发投入的作用是负面的、不明显的，主要原因是税收优惠政策的重叠以及融资约束的抑制作用，税基优惠和税率优惠政策的内部资金流动性可能相互抵消，同时融资约束是影响企业自主创新的关键因素，提高研发费用加计扣除的标准有利于增强企业内部的资金流动性，但是融资约束的存在可能会抵消掉这种有利影响，最终阻碍企业进行自主创新的发展[14]。从计算企业所得税的角度而言，他们认为税负高会促进企业创新，因为在计算企业所得税的时候，研发支出会在税基当中被扣除，在这种情况下，税收负担就无法阻碍企业的研发创新，并且在计税的过程中，企业可能为了减少税基而大研发支出进行合法避税[15]。
3.异质性
大多数学者研究讨论得出减税政策总体而言有利于促进企业的研发创新，但在同等的背景下，其激励效果往往会受到企业异质性因素的影响，如企业的规模、股权性质、所处的外部市场环境和所处地区的要素市场扭曲程度等[16]。税收政策出台后，大多数学者都重点研究税收政策给企业带来的整体影响，然而更值得关注的是，减税政策对于各类企业的激励效果是否都如预期所致。我国有学者通过实证研究得出针对研发创新的税收优惠政策不仅能够有效的促进企业的科研成果开发，同时也会通过一系列激励制度来间接性的提高企业的创新能力。除此之外，根据调查还可以看出，税收政策的激励制度对于不同的企业会产生不同的效果，大部分民营企业和大型企业收到税收优惠政策的正面影响，能够有效的提高研发创新的投入力度，从而促进企业发展。此外，企业的市场化程度也决定了税收政策的激励效果。由于不同类型的企业存在着各种差异，对于各个类型的企业来说，它们在发展方向、成长能力、战略目标等方面都不一致，规模较大的企业拥有较强的科技创新能力，同时相对于短期效益而言更加重视企业的长远发展，因此，在同样税收政策的背景下，大型企业的激励效果更加显著。由于各地的文化水平、创新意愿和竞争意识不同、经济发展状况和科技创新能力也存在差异，所以对于不同地区的企业而言，税收优惠政策带来的激励作用也不同。
五、关于国外研发创新的税收政策分析
减税降费政策的实施是世界性的风潮，在研究我国减税政策的同时，也需要关注国外的减税政策，取其精华部分为借鉴，就以美国和日本的减税政策为例。
（一）美国关于研发创新的税收政策
美国的税收法律体系可以说是目前世界上最完善的税收征管体系之一，我国在建设自己的税收法律体系时，可以吸取美国的先进经验作为借鉴，其中有关于针对企业进行研发创新的法律，比如《经济复兴法》、《财税法》、《研究与发展减税修正法案》以及《中小企业技术创新发展法》等，美国企业的科技研究能在二战后得到迅猛发展，都离不开这些法律的支持。美国有大量的中小企业，它们为美国提供的就业岗位超过半数，增加就业岗位可以在一定程度上缓解社会矛盾。美国政府在很早就了解到中小企业对于经济社会发展的重要性，为了使不同规模的企业能够在同一市场经济环境下稳步发展，针对各个企业的内部结构和企业类型制定了针对性的减税政策。与此同时，针对一些外部中小型企业的倾斜力度有所侧重，相关优惠政策落到实处并且也产生了较好的激励制度，以鼓励中小企业开展研发创新活动；加大扶持力度，进一步减免普通税收。此外，美国政府还出台了《专利法》，这部法律非常重视专利持有者的合法权益，遵循“先发明原则”，即专利的享有者为专利的最先发明者。在这部法律之下，规定只要专利发明者能够向专利局提供有效的证据，那么即使这个专利被别人抢先注册，发明者的合法权益也是会受到相关法律保护。与此同时，专利法内容还明确规定了发明者的专利保护期长达20年，专利保护期的出现为其他各国在此方面的发展提供了借鉴，同时也能有效的增强企业和个人的创新意愿[17]。
