財(cái)產(chǎn)稅及其它各稅課件

第十章財(cái)產(chǎn)稅及其它各稅第二節(jié)其他稅收第一節(jié)財(cái)產(chǎn)稅2023/7/201中國金融出版社通過本章的學(xué)習(xí)，要求學(xué)生了解財(cái)產(chǎn)稅的含義、分類及特征，掌握目前我國財(cái)產(chǎn)稅體系主要稅種的基本構(gòu)成要素，同時，對于我國其它稅種也有個大概的認(rèn)識。學(xué)習(xí)目標(biāo)學(xué)習(xí)目標(biāo)

2023/7/202中國金融出版社第一節(jié)財(cái)產(chǎn)稅一、財(cái)產(chǎn)稅的的含義及分類（一）財(cái)產(chǎn)稅的含義財(cái)產(chǎn)稅是以財(cái)產(chǎn)為征稅對象，并由對財(cái)產(chǎn)進(jìn)行占有、使用或收益的主體繳納的一類稅。2023/7/203中國金融出版社第一節(jié)財(cái)產(chǎn)稅一、財(cái)產(chǎn)稅的的含義及分類（二）財(cái)產(chǎn)稅的分類1.按課稅范圍的寬窄2.按課稅時財(cái)產(chǎn)的狀態(tài)3.按課稅依據(jù)不同4.按課稅權(quán)限行使的持續(xù)性2023/7/204中國金融出版社第一節(jié)財(cái)產(chǎn)稅二、財(cái)產(chǎn)稅的特點(diǎn)首先，財(cái)產(chǎn)稅主要是對社會財(cái)富的存量征收（即這些財(cái)產(chǎn)通常沒有參與再生產(chǎn)的循環(huán)），大多是對財(cái)產(chǎn)本身的數(shù)量和價(jià)值征稅。財(cái)產(chǎn)類稅收的納稅人不一定是財(cái)產(chǎn)的所有人（如遺產(chǎn)稅），而所得類稅收的納稅人則多是所得的擁有者。其次，財(cái)產(chǎn)稅多屬于直接稅。財(cái)產(chǎn)稅中的大多數(shù)稅種都具有直接稅的性質(zhì)，即對使用、消費(fèi)過程中的財(cái)產(chǎn)征收，基本上不與其他行為發(fā)生經(jīng)濟(jì)關(guān)系，因而稅負(fù)很難轉(zhuǎn)嫁。另外，財(cái)產(chǎn)稅大多是經(jīng)常稅。對財(cái)產(chǎn)課稅的主要稅種在長期的發(fā)展過程中，一直被作為經(jīng)常性財(cái)政收入，是地方財(cái)政收入的主要來源。2023/7/205中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（一）房產(chǎn)稅1.含義2.納稅人3.征稅對象2023/7/206中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（一）房產(chǎn)稅4.計(jì)稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/207中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅(二)城鎮(zhèn)土地使用稅1.含義2.納稅人3.征稅范圍2023/7/208中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅(二)城鎮(zhèn)土地使用稅4.計(jì)稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/209中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（三）車船使用稅1.含義2.納稅人3.征稅范圍2023/7/2010中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（三）車船使用稅4.計(jì)稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/2011中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（四）土地增值稅1.含義2.納稅人3.征稅范圍2023/7/2012中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（四）土地增值稅4.計(jì)稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/2013中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（五）契稅1.含義2.納稅人3.征稅對象2023/7/2014中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（五）契稅4.計(jì)稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/2015中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（六）印花稅1.含義2.納稅人3.征稅范圍2023/7/2016中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、我國現(xiàn)行的財(cái)產(chǎn)稅（六）印花稅4.稅目5.稅率6.應(yīng)納稅額的計(jì)算2023/7/2017中國金融出版社第二節(jié)其他稅收一、資源稅1.含義2.納稅人3.征稅范圍2023/7/2018中國金融出版社第一節(jié)財(cái)產(chǎn)稅一、資源稅4.征稅依據(jù)5.稅率6.應(yīng)納稅額的計(jì)算2023/7/2019中國金融出版社第二節(jié)其他稅收二、城市維護(hù)建設(shè)稅1.含義2.納稅義務(wù)人3.計(jì)稅依據(jù)2023/7/2020中國金融出版社第一節(jié)財(cái)產(chǎn)稅二、城市維護(hù)建設(shè)稅4.稅率5.應(yīng)納稅額的計(jì)算2023/7/2021中國金融出版社第二節(jié)其他稅收三、車輛購置稅1.含義2.納稅義務(wù)人3.征稅范圍2023/7/2022中國金融出版社第一節(jié)財(cái)產(chǎn)稅三、車輛購置稅4.稅率5.應(yīng)納稅額的計(jì)算2023/7/2023中國金融出版社第二節(jié)其他稅收四、耕地占用稅1.含義2.納稅義務(wù)人3.征稅范圍2023/7/2024中國金融出版社第一節(jié)財(cái)產(chǎn)稅四、耕地占用稅4.稅率5.稅額的計(jì)算2023/7/2025中國金融出版社本章小結(jié)本章小結(jié)

2023/7/2026中國金融出版社財(cái)產(chǎn)稅房產(chǎn)稅城鎮(zhèn)土地使用稅車船使用稅土地增值稅契稅印花稅土地增值稅關(guān)鍵詞關(guān)鍵詞

2023/7/2027中國金融出版社思考題1.何謂財(cái)產(chǎn)稅？其特點(diǎn)是什么？目前我國的財(cái)產(chǎn)稅有哪些具體的稅種？3.通過有關(guān)材料，來分析一下目前我國熱議的房產(chǎn)稅與物業(yè)稅的區(qū)別。4.您覺得我國應(yīng)不應(yīng)該取消證券交易印花稅？2.通過幾個案例來分析一下關(guān)于房產(chǎn)稅、土地增值稅、城鎮(zhèn)土地使用稅、車船使用稅等應(yīng)納稅額的計(jì)算。？思考題5.根據(jù)您的所學(xué)，能否設(shè)計(jì)一下我國社會保障稅基本構(gòu)成要素的具體內(nèi)容。2023/7/2028中國金融出版社案例討論案例討論

案例二

案例一

2023/7/2029中國金融出版社感謝您的下載，特贈送精品文章《體能訓(xùn)練技巧-TRX懸掛訓(xùn)練系統(tǒng)》工作之余鍛煉身體，若不需要請刪除后使用，謝謝您的理解，祝您生意興隆，事業(yè)高攀。RX訓(xùn)練帶是源于美國海軍陸戰(zhàn)隊(duì)，剛開始的雛形是以高密度毛巾制成的訓(xùn)練道具，后來，有一名叫蘭迪的美國海豹突擊隊(duì)的指揮官，在退役后重新設(shè)計(jì)了該套裝備和訓(xùn)練計(jì)劃，變成民用的健身課程-------“TRX懸掛訓(xùn)練系統(tǒng)”，整套裝備的主要部分是寬

1.5英寸，額定張力為

1250磅的尼龍繩子，長度范圍從

6英尺調(diào)整至

12英尺，橡膠把手更適應(yīng)雙手抓縛或是雙腳懸掛等地面訓(xùn)練動作，扣鎖由曾用于卡賓槍的材料制成，且易于調(diào)整，其自用不到

2磅，1分鐘就能懸掛妥當(dāng)，裝在袋子里便于攜帶到任何地方，可固定在單杠上或卡在門縫里，或系在樹枝上，適合絕大多數(shù)的訓(xùn)練環(huán)境，如果加上啞鈴或健身球一起鍛煉，可增加更高階的難度。

??懸掛訓(xùn)練：用練習(xí)者自身體重做負(fù)重，能夠允許肌肉在多個平面上做運(yùn)動，同時保證更多的肌肉和關(guān)節(jié)參與，能夠打造更加結(jié)實(shí)的肌肉，穩(wěn)定靈活的關(guān)節(jié)，堅(jiān)固的核心力量和正確的體態(tài)，幫助在任何運(yùn)動項(xiàng)目上獲得更佳的運(yùn)動表現(xiàn)，TRX還是運(yùn)動康復(fù)的重要手段之一TRX動作解讀：??增加阻力：1.身體角度越大，阻力越大

2.抬起一邊大腿，有助于鍛煉更多平衡力3.離支點(diǎn)越遠(yuǎn)，越吃力，對穩(wěn)定性要求越高減低難度：一腿向前踮地，有助于身體減重1.chestpress/flycombo(推胸飛鳥組合)：人背向繩子，手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向前，用胸肌發(fā)力慢慢打開雙手并讓它彎曲到

90度停下，再慢慢還原，然后雙手打開做飛鳥，同時一腳往前踮地，再還原，交替練習(xí)。??2.chestpress(推胸)：人背向繩子，手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向前，用胸肌發(fā)力慢慢打開雙手并讓它彎曲到

90度停下，再慢慢還原(難度增加：雙腿合并或單腿抬起，或把身體斜度增加)??3.lungefly(弓步飛鳥)：1.手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，挺胸收腹，身體重心微向前傾，雙手打開做飛鳥，同時一腳往前踮地。用胸部發(fā)力，再還原4.chestpress-singlelegextended(推胸-單腿伸展)：人背向繩子，手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，一腳撐地，一腳向前抬起，身體重心微微向前，用胸肌發(fā)力慢慢打開雙手并讓它彎曲到

90度停下，再慢慢還原.???5.Suspendedinclinepress-legup(懸浮上斜推-抬腳)：雙手撐住地面，一腳勾住繩子，穩(wěn)定腹部，另一腿向上抬靠緊固定腿，然后做俯臥撐。6.Atomicpushup(俯臥撐收腹)：雙手撐住地面，雙腳勾住繩子，穩(wěn)定腹部，一下俯臥撐，還原后，雙腳以腹部力量靠向胸部，再慢慢伸直還原，交替練習(xí)。7.backrow(背部劃船)：手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，以背部發(fā)力，手臂夾緊身體兩側(cè)往后收，肩胛骨向后夾，把繩子拉到小腹，保持住再慢慢還原(難度增加：雙腿合并或單腿抬起，或把身體斜度增加)????8.elevatedbackrow(高位劃船)：手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，加大身體斜度，以背部發(fā)力，手臂夾緊身體兩側(cè)往后收，肩胛骨向后夾，把繩子拉到小腹，保持住再慢慢還原??9.powerpull-singlearm(力量拉伸-單臂)：雙腿分開與肩同寬，單手抓住繩子，張開身體，另一邊手臂繞身體旋轉(zhuǎn)

180度觸摸繩子，完后慢慢還原。10.lowdeltoidfly(低位三角肌飛鳥)：手臂握住繩子，掌心向上，雙手伸直向前，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，直手向下向后滑，慢慢還原。11.‘’T’’deltoidfly(‘t‘型三角肌飛鳥)：手臂握住繩子，掌心向上，雙手伸直向前，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，張開雙手與身體呈‘T’型，再慢慢還原(難度增加：把身體斜度增加)12.‘Y’deltoidfly(‘Y’型三角肌飛鳥)：手臂握住繩子，掌心向上，雙手伸直向前，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，張開雙手與身體呈‘Y’型，再慢慢還原(難度增加：把身體斜度增加)13.‘W’deltoidfly(‘W’型三角肌飛鳥)：手臂握住繩子，掌心向上，雙手伸直向前，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，張開雙手與身體呈‘W’型，再慢慢還原(難度增加：把身體斜度增加)14.Hightricepspress(高位肱三頭肌彎曲)：人背向繩子，手臂向前握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向前，然后把肘部彎曲，肱三頭肌發(fā)力，再慢慢還原(難度增加：把身體斜度增加)15.Dips(臂屈伸)：手臂在身體兩側(cè)，雙手握住繩子，雙腿呈箭步姿勢，然后肱三頭肌和胸肌發(fā)力，雙臂彎曲成

90度再慢慢還原(難度增加：把一只腿往后抬或兩腿前放或抬高)16.Highbicepcurl(高位肱二頭肌彎曲)：手臂握住繩子，雙手伸直，肘保持一點(diǎn)彎曲，膝蓋一點(diǎn)點(diǎn)彎曲，兩腿跟肩一樣寬，身體重心微微向后，以肱二頭肌發(fā)力，彎曲手臂，再慢慢還原(難度增加：把身體斜度增加)Therearemomentsinlifewhenyoumisssomeonesomuchthatyoujustwanttopickthemfromyourdreamsandhugthemforreal!Dreamwhatyouwanttodream;gowhereyouwanttogo;bewhyouwanttobe,becauseyouhaveonlyonelifeandonechancetodoallthethingsyouwanttodo.?Mayyouhaveenoughhappinesstomakeyousweet,enoughtrialstomakeyoustrong,enoughsorrowtokeepyouhuman,enoughhopetomakeyouhappy?Alwaysputyourselfinothers’shoes.Ifyoufeelthatithurtsyou,itprobablyhurtstheotherperson,too.?Thehappiestofpeopledon’tnecessarilyhavethebestofeverything;theyjustmakethemostofeverythingthatcomesalongtheirway.Happinessliesforthosewhocry,thosewhohurt,thosewhohavesearched,andthosewhohavetried,foronlytheycanappreciatetheimportanceofpeoplewhohavetouchedtheirlives.Lovebeginswithasmile,growswithakissandendswithatear.Thebrightestfuturewillalwaysbebasedonaforgottenpast,youcan’tgoonwellinlifeuntilyouletgoofyourpastfailuresandheartaches.?Whenyouwereborn,youwerecryingandeveryonearoundyouwassmiling.Liveyourlifesothatwhenyoudie,you'retheonewhoissmilingandeveryonearoundyouiscryig.Pleasesendthismessagetothosepeoplewhomeansomethingtoyou,tothosewhohavetouchedyourlifeinonewayoranother,tothosewhomakeyousmilewhenyoureallyneedit,tothosethatmakeyouseethebrightersideofthingswhenyouarereallydown,tothosewhoyouwanttoletthemknowthatyouappreciatetheirfriendship.Andifyoudon’t,don’tworry,nothingbadwillhappentoyou,youwilljustmissoutontheopportunitytobrightensomeone’sdaywiththismessage.Sincewewenttoschool,wehaveaccesstoEnglishallthetime,becauseitisoneofthenecessarysubjects.Beforeweattendcollege,wekeepourattentiononthegrammar,butnowcollegemeansthenewstageandweshouldpayattentiontopracticalEnglish.Herearesomesuggestions.First,itisimportanttospeakoutloudly.ThepurposeoflearningEnglishistocommunicatewithforeigners,soastogettoknowmoreabouttheworld.Grammarisnottheonlythingwecareabout.WhatweshoulddoistoopenourmouthsandimproveourabilitytousespokenEnglish.Itbeginswithreadingtextbooks.Whenwelistentothetapesandrepeatmanytimes,thenourd.PresidentTrump,asheoftendoes,hadafewthingstosayAfteradmittingthathehadbeenlonelyovertheholidays,TrumptookadvantageofhisfirstpublicappearanceofthenewyearWednesdaytoairlingeringgrievances,makemultiplefalseclaimsandreinforcerecentdecisionsthathaverattledfinancialmarketsandhisparty’sleaders.Asheheldforthformorethan90minutesbeforeasmallpoolof本文為

Word版資料，可以任意修改編輯。如果你看到我上傳的資料這個后綴，請刪除后使用。高效學(xué)習(xí)方法和技巧學(xué)習(xí)需要方法，找到適合自己的方法，學(xué)習(xí)才能事半功倍。接下來，我結(jié)合我自己的學(xué)習(xí)情況，給大家總結(jié)的高效學(xué)習(xí)《五部曲》一、預(yù)習(xí)是學(xué)習(xí)的重要環(huán)節(jié)上課前充分預(yù)習(xí)，考試前充分地復(fù)習(xí)，與“打有準(zhǔn)備之仗”有同曲之道。預(yù)習(xí)效果好，聽課才能有針對性；聽課有針對性，復(fù)習(xí)才能順利進(jìn)行；復(fù)習(xí)深刻，作業(yè)、考試才能得心應(yīng)手。所以說預(yù)習(xí)是學(xué)生學(xué)習(xí)過程中一個必不可少的環(huán)節(jié)。???二、掌握好高效的聽課方法課上集中精力聽課，是掌握知識的捷徑。聽講時，思想上必須與老師講解的思路保持一致，聽老師對事物是怎樣分析、推理；聽老師解決問題是用什么方法、技巧；聽老師對問題有哪些提問和解釋。這樣才能把握住聽課的重點(diǎn)。聽講中，要把自己在預(yù)習(xí)中的理解，和老師講解的相比較，看自己和老師有哪些相同點(diǎn)和區(qū)別點(diǎn)。???三、合理安排復(fù)習(xí)時間很多科學(xué)家通過研究發(fā)現(xiàn)，有幾個時間段有利于鞏固記憶：一是學(xué)習(xí)后最初幾分鐘內(nèi)，電生理活動引起蛋白質(zhì)的合成；二是學(xué)習(xí)后在

48小時內(nèi)復(fù)習(xí)；三是一周之后腦突觸發(fā)生永久性變化。根據(jù)人在學(xué)習(xí)過程中這一生理變化，采用復(fù)習(xí)加強(qiáng)記憶就顯得特別重要了。如果我們能夠在學(xué)習(xí)的內(nèi)容即將忘記時進(jìn)行復(fù)習(xí)，那么復(fù)習(xí)的效果最好，效率也最高。著名的心理學(xué)家艾賓浩斯通過實(shí)驗(yàn)發(fā)現(xiàn)了人的記憶與遺忘規(guī)律。實(shí)驗(yàn)證明：在學(xué)習(xí)僅過了

20分鐘后，就忘記記憶內(nèi)容的

42%，1天后忘卻量已經(jīng)達(dá)到了

66%，到了第

31天，忘卻量高達(dá)79%。他根據(jù)實(shí)驗(yàn)結(jié)果，畫成了著名的遺忘曲線。并表明遺忘的規(guī)律是“先快后慢”。這條規(guī)律提示我們，—定要盡早、及時地對所學(xué)知識進(jìn)行復(fù)習(xí)，以便在知識還在大腦內(nèi)時就加深印記，否則大腦中已經(jīng)沒有痕跡了，只能再費(fèi)精力重學(xué)。合理安排復(fù)習(xí)時間特別重要并且必要，制定復(fù)習(xí)計(jì)劃，嚴(yán)格按精英特計(jì)劃執(zhí)行，并力求形成習(xí)慣，是我們每一位學(xué)生都應(yīng)該力求努力做到。?我們?yōu)槭裁匆獜?fù)習(xí)呢？因?yàn)槲覀冇洃浶Ч麤]有那么好，不可能過目不忘，所以需要重復(fù)、增強(qiáng)記憶。同時，復(fù)習(xí)的進(jìn)展也有利于學(xué)習(xí)效率的提高。???四、做作業(yè)的科學(xué)方法這里有七種做作業(yè)的技巧：??1、先復(fù)習(xí)后做作業(yè)。復(fù)習(xí)是做好作業(yè)的關(guān)鍵，只有復(fù)習(xí)得好，作業(yè)才能做得好。做作業(yè)前先把老師這一節(jié)課所講的內(nèi)容認(rèn)真地看一看，弄清楚基本原理和概念后再去做作業(yè)，作業(yè)才能做得既快又好。??2、認(rèn)真審題。

做作業(yè)最關(guān)鍵的—步就是審題，連題都判斷錯了，作業(yè)內(nèi)容就全錯了。首先第—步要弄清楚題目的內(nèi)容，所給的條件，什么要求，需要聯(lián)系哪些知識等等；其次是考慮好解題思路、方法、步驟，要善于把—道題分成幾部分，化大為小、化難為易、分清其中的已知和未知，弄清各部分的聯(lián)系，設(shè)計(jì)好整個解題步驟，—定要讓自己做到不明白題意不做題，不清楚方法步驟不下筆。??3、細(xì)心的做題。

做題是表達(dá)思路的全過程，這個過程要求既動腦、又動手。做題的關(guān)鍵是要保證“規(guī)范”、“準(zhǔn)確”。要做到這兩點(diǎn)就要求學(xué)生認(rèn)真的抄好題，書寫格式必須正確、規(guī)范，嚴(yán)格按照各類題的解題要求，仔細(xì)演算解題的每—步，得出正確的結(jié)果。只有平時做題認(rèn)真細(xì)致，步驟完整，思路正確，表達(dá)嚴(yán)密，準(zhǔn)確無誤，考試時才能按照這種良好的習(xí)慣進(jìn)行??五、重視錯題積累在學(xué)習(xí)的過程中，同學(xué)們可能遇到過一錯再錯的現(xiàn)象究其原因，多數(shù)是由于在學(xué)習(xí)中不求甚解，不注意總結(jié)積累所致。那么，該怎么辦呢？實(shí)踐證明，自編一本“易錯題集”是避免做題一錯再錯的最好辦法。錯題本的復(fù)習(xí)方法：1、每周把該周錯題本中記錄的題目快速瀏覽一遍；2、每月把該月錯題本中記錄的題目再快速瀏覽一遍；3、每個季度把錯題本中三個月記錄的題目再快速瀏覽一遍；4、大考前把該錯題本中的所有題目認(rèn)真復(fù)習(xí)一遍，確保題不二錯↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜≧ɑ←‰ɡ?≥←‰???↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜↓×√㎜↓←②￥←‰???←‰???←‰???←‰???←‰???←‰??↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√㎜↓×√㎜↓←②￥←‰???←‰???←‰???←‰???←‰???←‰???↓←≠￥θ￥?÷㎝②￥◎…ɡ?≥≧ɑ←‰???￥＄§|β↓×√㎜ɡ?≥≧ɑ←‰?↓←≠￥θ￥?÷㎝??￥＄§|β↓×√㎜②￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧￥◎…ɡ?≥≧ɑ←‰?ɡ?≥≧－￥???￥＄§|β↓×√㎜??￥＄§|β↓×√㎜￥＄§|β↓×√㎜??￥＄§|β↓×√精編資料

歡迎下載Therearemomentsinlifewhenyoumisssomeonesomuchthatyoujustwanttopickthemfromyourdreamsandhugthemforreal!Dreamwhatyouwanttodream;gowhereyouwanttogo;bewhatyouwanttobe,becauseyouhaveonlyonelifeandonechancetodoallthethingsyouwanttodo.?Mayyouhaveenoughhappinesstomakeyousweet,enoughtrialstomakeyoustrong,enoughsorrowtokeepyouhuman,enoughhopetomakeyouhappy?Alwaysputyourselfinothers’shoes.Ifyoufeelthatithurtsyou,itprobablyhurtstheotherperson,too.?Thehappiestofpeopledon’tnecessarilyhavethebestofeverything;theyjustmakethemostofeverythingthatcomesalongtheirway.Happinessliesforthosewhocry,thosewhohurt,thosewhohavesearched,andthosewhohavetried,foronlytheycanappreciatetheimportanceofpeoplewhohavetouchedtheirlives.Lovebeginswithasmile,growswithakissandendswithatear.Thebrightestfuturewillalwaysbebasedonaforgottenpast,youcan’tgoonwellinlifeuntilyouletgoofyourpastfailuresandheartaches.?Whenyouwereborn,youwerecryingandeveryonearoundyouwassmiling.Liveyourlifesothatwhenyoudie,you'retheonewhoissmilingandeveryonearoundyouiscryig.Pleasesendthismessagetothosepeoplewhomeansomethingtoyou,tothosewhohavetouchedyourlifeinonewayoranother,tothosewhomakeyousmilewhenyoureallyneedit,tothosethatmakeyouseethebrightersideofthingswhenyouarereallydown,tothosewhoyouwanttoletthemknowthatyouappreciatetheirfriendship.Andifyoudon’t,don’tworry,nothingbadwillhappentoyou,youwilljustmissoutontheopportunitytobrightensomeone’sdaywiththismessage.Sincewewenttoschool,wehaveaccesstoEnglishallthetime,becauseitisoneofthenecessarysubjects.Beforeweattendcollege,wekeepourattentiononthegrammar,butnowcollegemeansthenewstageandweshouldpayattentiontopracticalEnglish.Herearesomesuggestions.First,itisimportanttospeakoutloudly.ThepurposeoflearningEnglishistocommunicatewithforeigners,soastogettoknowmoreabouttheworld.Grammarisnottheonlythingwecareabout.WhatweshoulddoistoopenourmouthsandimproveourabilitytousespokenEnglish.Itbeginswithreadingtextbooks.Whenwelistentothetapesandrepeatmanytimes,thenourd.PresidentTrump,asheoftendoes,hadafewthingstosayAfteradmittingthathehadbeenlonelyovertheholidays,TrumptookadvantageofhisfirstpublicappearanceofthenewyearWednesdaytoairlingeringgrievances,makemultiplefalseclaimsandreinforcerecentdecisionsthathaverattledfinancialmarketsandhisparty’sleaders.Asheheldforthformorethan90minutesbeforeasmallpoolofreportersandphotographers,membersofhisCabinet,ostensiblycalledtotheWhiteHouseforameeting,satquietlyaroundalongconferencetable.TrumpdefendedhisdecisionlastmonthtowithdrawU.S.troopsfromSyriaandsharplycutthedeploymenttoAfghanistan,movesthatdisturbedRepublicanalliesinCongressandpromptedtheresignationofDefenseSecretaryJamesN.Mattis.Indoingso,hecontradictedhisownrecentclaimthattheU.S.hadachieveditsobjectivesoftotalvictoryoverIslamicStatemilitantsinSyria.“Look,wedon'twantSyria,”hecontinued.“We'retalkingaboutsandanddeath.That'swhatwe'retalkingabout.We'renottalkingaboutvastwealth.We'retalkingaboutsandanddeath,”hesaid,seeminglycontrastingthewar-wrackedcountrywithIraqanditsvastoilreserves.Iran“candowhattheywantthere,frankly,”headded,acommentlikelytounnerveofficialsinIsrael,whohaveworriedthataU.S.withdrawalfromitspositionsineasternSyriawouldallowIrantoexpanditsinfluencethere.“It’snotmyfault,”hesaid.“Ididn’tputusthere.”TrumpofferedlittlefurtherclarityontheU.S.withdrawalfromSyria,whichheinitiallysaidwouldtakeplacein30days,sayingnowthatthepulloutwill“takeplaceoveraperiodoftime.”Later,inalongriffaboutAfghanistan,TrumpseemedtoendorseMoscow’s1979invasionofthecountry—anactthattheU.S.viewedasanattempttospreadcommunismandwagedalong,covertoperationtocombatduringtheCarterandReaganadministrations.“ThereasonRussiawasinAfghanistanwasbecauseterroristsweregoingintoRussia,”Trumpsaid,makingacasetoleavethepolicingofhotspotsintheMideastandCentralAsiatocountriesintheregion.“Theywererighttobethere.Theproblemisitwasatoughfight.”TheSovietUnioneventuallywasbankruptedbyitsAfghanwar,Trumpadded.“RussiausedtobetheSovietUnion.AfghanistanmadeitRussia,becausetheywentbankruptfightinginAfghanistan.”HistoriansgenerallyagreethattheRussianinvasionandsubsequentoccupationofmuchofAfghanistanwasoneofseveralfactorsthatcontributedtothecollapseoftheSovietUnion,althoughthecountryneverwentbankrupt.Foryears,RepublicanshavecreditedPresidentReaganwithbringinganendtotheSovietUnionbyhisaggressiveincreaseinU.S.militaryspending.Trump’scommentsstoodinstarkcontrasttotheviewMattisespousedintheresignationletterhepresentedlastmonthafterfailingtoconvincethepresidenttoholdoffonwithdrawingfromSyria.“Wemustdoeverythingpossibletoadvanceaninternationalorderthatismostconducivetooursecurity,prosperityandvalues,andwearestrengthenedinthiseffortbythesolidarityofouralliances,”Mattiswrote.Mattis’commentsclearlystungTrump,whorespondedlastmonthwithcriticismofhisformerPentagonchief.OnWednesday,hesteppedthatup,claimingthathefiredMattis.“What'shedoneforme?HowhadhedoneinAfghanistan?Nottoogood,”Trumpsaid.“Asyouknow,PresidentObamafiredhim,andessentiallysodidI.”O(jiān)bamadidnotfireMattis,althoughthegeneraldidretireseveralmonthsearlyin2013fromhispositionastheheadofthemilitary’sCentralCommandafterdissentingfromObamaadministrationpolicydecisions.TuesdaywasMattis’finaldayatthePentagon.Trump,inafitofpiqueaftertheresignationletterbecamepublic,hadmovedupMattis’terminationdateInadditiontohisforeignpolicycomments,TrumpalsodownplayedDecember’sstockmarketlosses,whicherasedallpositivegainsfortheyear,as“alittleglitch”andasserted—wrongly—thatthereare“probably30-35million”immigrantsintheU.S.illegally.ThenonpartisanPewResearchCenterestimatesthatasof2016,therewere10.7millionunauthorizedimmigrantslivinginthecountry,anumberthathasdeclinedinrecentyears.TrumprepeatedhiscallforDemocratstoagreeto$5.6billioninfundingforaborderwall,andexpressedsurprisenottohavereceivedoverturesfromthemovertheholidaystonegotiateanendtothegovernmentshutdown.“IwasintheWhiteHouseallbymyselfforsixorsevendays,”hesaid.“Itwasverylonely.MyfamilywasdowninFlorida.Isaid,‘Staythereandenjoyyourself.’IfeltIshouldbeherejustincasepeoplewantedtocomeandnegotiatethebordersecurity.”Trump,whometlaterinthedaywithcongressionalleadersawayfromTVcameras,hasalreadydismissedafundingproposalfromHouseDemocraticleaderNancyPelosithatincludes$1.3billioninbordersecurityfunding.Whileleavingthedooropentoacompromise,Trumpcontinuedtoarguefortheimportanceofawall,pointingtootherexamplesofbarriers.HeincorrectlyassertedthatObama’sWashingtonresidenceissurroundedbya10-footwallandcitedtheVatican,whichhesaid“hasthebiggestwallofthemall.”“Whentheysaythewallisimmoral,thenyoubetterdosomethingabouttheVatican,”hesaid.“Wallswork.”AsTrumpspoke,a“GameofThrones”-stylemovieposterteasingIransanctions—“SANCTIONSARECOMING,”itread—layunfurledacrossthetabledirectlyinfrontofhim.Buthemadenoremarksonthesubject.Hedid,however,commentonSen.-electMittRomneyofUtah,whowroteintheWashingtonPostonTuesdaythathewastroubledbyTrump’s“deepdescentinDecember”andthathisdeficitin“presidentialleadershipinqualitiesofcharacter…h(huán)asbeenmostglaring.”“IwishMittcouldbemoreofateamplayer,”Trumpsaid.“Andifhe’snot,that’sOKtoo.”SeemingtowarnRomneyaboutthefatethatliesaheadforRepublicanlawmakerswhovocallycriticizehimandhispresidency,Trumpboastedthathe“gotridof”formerSens.JeffFlakeofArizonaandBobCorkerofTennessee,bothofwhomoptednottoseeknewtermslastyear.Accusingbothmenofseekingpublicityintakingstandsagainsthim,TrumpsuggestedthatFlakewouldbeseekingajobasapaidcablenewscontributor—orperhapsinanotherprofessionthatTrumphimselfonceplied.“JeffFlakeisnowsellingrealestateorwhateverhe’sdoing,”hesaiddismissively.Therearemomentsinlifewhenyoumisssomeonesomuchthatyoujustwanttopickthemfromyourdreamsandhugthemforreal!Dreamwhatyouwanttodream;gowhereyouwanttogo;bewhatyouwanttobe,becauseyouhaveonlyonelifeandonechancetodoallthethingsyouwanttodo.?Mayyouhaveenoughhappinesstomakeyousweet,enoughtrialstomakeyoustrong,enoughsorrowtokeepyouhuman,enoughhopetomakeyouhappy?Alwaysputyourselfinothers’shoes.Ifyoufeelthatithurtsyou,itprobablyhurtstheotherperson,too.?Thehappiestofpeopledon’tnecessarilyhavethebestofeverything;theyjustmakethemostofeverythingthatcomesalongtheirway.Happinessliesforthosewhocry,thosewhohurt,thosewhohavesearched,andthosewhohavetried,foronlytheycanappreciatetheimportanceofpeoplewhohavetouchedtheirlives.Lovebeginswithasmile,growswithakissandendswithatear.Thebrightestfuturewillalwaysbebasedonaforgottenpast,youcan’tgoonwellinlifeuntilyouletgoofyourpastfailuresandheartaches.?Whenyouwereborn,youwerecryingandeveryonearoundyouwassmiling.Liveyourlifesothatwhenyoudie,you'retheonewhoissmilingandeveryonearoundyouiscryig.Pleasesendthismessagetothosepeoplewhomeansomethingtoyou,tothosewhohavetouchedyourlifeinonewayoranother,tothosewhomakeyousmilewhenyoureallyneedit,tothosethatmakeyouseethebrightersideofthingswhenyouarereallydown,tothosewhoyouwanttoletthemknowthatyouappreciatetheirfriendship.Andifyoudon’t,don’tworry,nothingbadwillhappentoyou,youwilljustmissoutontheopportunitytobrightensomeone’sdaywiththismessage.Sincewewenttoschool,wehaveaccesstoEnglishallthetime,becauseitisoneofthenecessarysubjects.Beforeweattendcollege,wekeepourattentiononthegrammar,butnowcollegemeansthenewstageandweshouldpayattentiontopracticalEnglish.Herearesomesuggestions.First,itisimportanttospeakoutloudly.ThepurposeoflearningEnglishistocommunicatewithforeigners,soastogettoknowmoreabouttheworld.Grammarisnottheonlythingwecareabout.WhatweshoulddoistoopenourmouthsandimproveourabilitytousespokenEnglish.Itbeginswithreadingtextbooks.Whenwelistentothetapesandrepeatmanytimes,thenourd.PresidentTrump,asheoftendoes,hadafewthingstosayAfteradmittingthathehadbeenlonelyovertheholidays,TrumptookadvantageofhisfirstpublicappearanceofthenewyearWednesdaytoairlingeringgrievances,makemultiplefalseclaimsandreinforcerecentdecisionsthathaverattledfinancialmarketsandhisparty’sleaders.Asheheldforthformorethan90minutesbeforeasmallpoolofreportersandphotographers,membersofhisCabinet,ostensiblycalledtotheWhiteHouseforameeting,satquietlyaroundalongconferencetable.TrumpdefendedhisdecisionlastmonthtowithdrawU.S.troopsfromSyriaandsharplycutthedeploymenttoAfghanistan,movesthatdisturbedRepublicanalliesinCongressandpromptedtheresignationofDefenseSecretaryJamesN.Mattis.Indoingso,hecontradictedhisownrecentclaimthattheU.S.hadachieveditsobjectivesoftotalvictoryoverIslamicStatemilitantsinSyria.“Look,wedon'twantSyria,”hecontinued.“We'retalkingaboutsandanddeath.That'swhatwe'retalkingabout.We'renottalkingaboutvastwealth.We'retalkingaboutsandanddeath,”hesaid,seeminglycontrastingthewar-wrackedcountrywithIraqanditsvastoilreserves.Iran“candowhattheywantthere,frankly,”headded,acommentlikelytounnerveofficialsinIsrael,whohaveworriedthataU.S.withdrawalfromitspositionsineasternSyriawouldallowIrantoexpanditsinfluencethere.“It’snotmyfault,”hesaid.“Ididn’tputusthere.”TrumpofferedlittlefurtherclarityontheU.S.withdrawalfromSyria,whichheinitiallysaidwouldtakeplacein30days,sayingnowthatthepulloutwill“takeplaceoveraperiodoftime.”Later,inalongriffaboutAfghanistan,TrumpseemedtoendorseMoscow’s1979invasionofthecountry—anactthattheU.S.viewedasanattempttospreadcommunismandwagedalong,covertoperationtocombatduringtheCarterandReaganadministrations.“ThereasonRussiawasinAfghanistanwasbecauseterroristsweregoingintoRussia,”Trumpsaid,makingacasetoleavethepolicingofhotspotsintheMideastandCentralAsiatocountriesintheregion.“Theywererighttobethere.Theproblemisitwasatoughfight.”TheSovietUnioneventuallywasbankruptedbyitsAfghanwar,Trumpadded.“RussiausedtobetheSovietUnion.AfghanistanmadeitRussia,becausetheywentbankruptfightinginAfghanistan.”HistoriansgenerallyagreethattheRussianinvasionandsubsequentoccupationofmuchofAfghanistanwasoneofseveralfactorsthatcontributedtothecollapseoftheSovietUnion,althoughthecountryneverwentbankrupt.Foryears,RepublicanshavecreditedPresidentReaganwithbringinganendtotheSovietUnionbyhisaggressiveincreaseinU.S.militaryspending.Trump’scommentsstoodinstarkcontrasttotheviewMattisespousedintheresignationletterhepresentedlastmonthafterfailingtoconvincethepresidenttoholdoffonwithdrawingfromSyria.“Wemustdoeverythingpossibletoadvanceaninternationalorderthatismostconducivetooursecurity,prosperityandvalues,andwearestrengthenedinthiseffortbythesolidarityofouralliances,”Mattiswrote.Mattis’commentsclearlystungTrump,whorespondedlastmonthwithcriticismofhisformerPentagonchief.OnWednesday,hesteppedthatup,claimingthathefiredMattis.“What'shedoneforme?HowhadhedoneinAfghanistan?Nottoogood,”Trumpsaid.“Asyouknow,PresidentObamafiredhim,andessentiallysodidI.”O(jiān)bamadidnotfireMattis,althoughthegeneraldidretireseveralmonthsearlyin2013fromhispositionastheheadofthemilitary’sCentralCommandafterdissentingfromObamaadministrationpolicydecisions.TuesdaywasMattis’finaldayatthePentagon.Trump,inafitofpiqueaftertheresignationletterbecamepublic,hadmovedupMattis’terminationdateInadditiontohisforeignpolicycomments,TrumpalsodownplayedDecember’sstockmarketlosses,whicherasedallpositivegainsfortheyear,as“alittleglitch”andasserted—wrongly—thatthereare“probably30-35million”immigrantsintheU.S.illegally.ThenonpartisanPewResearchCenterestimatesthatasof2016,therewere10.7millionunauthorizedimmigrantslivinginthecountry,anumberthathasdeclinedinrecentyears.TrumprepeatedhiscallforDemocratstoagreeto$5.6billioninfundingforaborderwall,andexpressedsurprisenottohavereceivedoverturesfromthemovertheholidaystonegotiateanendtothegovernmentshutdown.“IwasintheWhiteHouseallbymyselfforsixorsevendays,”hesaid.“Itwasverylonely.MyfamilywasdowninFlorida.Isaid,‘Staythereandenjoyyourself.’IfeltIshouldbeherejustincasepeoplewantedtocomeandnegotiatethebordersecurity.”Trump,whometlaterinthedaywithcongressionalleadersawayfromTVcameras,hasalreadydismissedafundingproposalfromHouseDemocraticleaderNancyPelosithatincludes$1.3billioninbordersecurityfunding.Whileleavingthedooropentoacompromise,Trumpcontinuedtoarguefortheimportanceofawall,pointingtootherexamplesofbarriers.HeincorrectlyassertedthatObama’sWashingtonresidenceissurroundedbya10-footwallandcitedtheVatican,whichhesaid“hastheb