7．下列属于法定减免的有（）。

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高等继续教育 / 税法

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7．下列属于法定减免的有（）。
A.在境外运输途中或者起卸时，遭受破坏或者损失的
B.无商业价值的广告品和货样
C.关税税额在人民币50元以下的一票货物
D.外国政府、国际组织无偿赠送的物资

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2、 Ancient Greek philosopher Aristotle viewed laughter as “a bodily exercise precious to health.” But _ _ 1 _ _ _ some claims to the contrary, laughing probably has little influence on physical fitness Laughter does _ _ 2 _ _ _ short-term changes in the function of the heart and its blood vessels, _ _ _ 3 _ heart rate and oxygen consumption But because hard laughter is difficult to _ _ 4 _ _ , a good laugh is unlikely to have _ _ 5 _ _ _ benefits the way, say, walking or jogging does. _ _ 6 _ _ , instead of straining muscles to build them, as exercise does, laughter apparently accomplishes the _ _ 7 _ _ , studies dating back to the 1930’s indicate that laughter _ _ 8 _ _ _ muscles, decreasing muscle tone for up to 45 minutes after the laugh dies down. Such bodily reaction might conceivably help _ 9 _ _ the effects of psychological stress. Anyway, the act of laughing probably does produce other types of _ _ _ 10 _ _ _ feedback, that improve an individual’s emotional state. _ _ 11 _ _ _ _ one classical theory of emotion, our feelings are partially rooted _ _ _ _ 12 _ _ _ physical reactions. It was argued at the end of the 19th century that humans do not cry _ _ _ 13 _ _ _ they are sad but they become sad when the tears begin to flow. Although sadness also _ _ _ _ 14 _ _ _ tears, evidence suggests that emotions can flow _ _ 15 _ _ _ muscular responses. In an experiment published in 1988,social psychologist Fritz Strack of the University of würzburg in Germany asked volunteers to pick a pen either with their teeth-thereby creating an artificial smile – or with their lips, which would produce a(n) disappointed expression. Those forced to exercise their smiling muscles reacted more exuberantly to funny cartons than did those whose mouths were contracted in a frown, mentioning that expressions may influence emotions rather than just the other way around Similarly , the physical act of laughter could improve mood. 1．[A]among [B]except [C]despite [D]like 2．[A]reflect [B]demand [C]indicate [D]produce 3．[A]stabilizing [B]boosting [C]impairing [D]determining 4．[A]transmit [B]sustain [C]evaluate [D]observe 5．[A]measurable [B]manageable [C]affordable [D]renewable 6．[A]In turn [B]In fact [C]In addition [D]In brief 7．[A]opposite [B]impossible [C]average [D]expected 8．[A]hardens [B]weakens [C]tightens [D]relaxes 9．[A]aggravate [B]generate [C]moderate [D]enhance 10．[A]physical [B]mental [C]subconscious [D]internal 11．[A]Except for [B]According to [C]Due to [D]As for 12．[A]with [B]on [C]in [D]at 13．[A]unless [B]until [C]if [D]because 14．[A]exhausts [B]follows [C]precedes [D]suppresses 15．[A]into [B]from [C]towards [D]beyond综合英语（二）

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