题干

因年度税收任务吃紧,某省多个县出现了征收“过头税”的现象,有的时间上“过头”,提前收税;有的幅度上“过头”,收一些不该收的税,或者提高税率等。下列对于上述做法的认识正确的是(  )

①税收具有强制性,是否提前征缴无所谓

②纳税是公民的义务,纳税人应该积极配合

③这些做法违反了税收的固定性,纳税人有权对此进行批评和检举

④这些做法会加重企业负担,不利于经济的持续健康发展

A:①②

B:①④

C:②③

D:③④

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D

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    Ask any kid, and you'll likely hear that time spent with friends is the coolest and most important part of the school day. Educators, as well, acknowledge that making friends is one of the most valuable things children do as they learn and grow. But many parents are perplexed by their children's social lives, wondering how to help their kids cope with the challenges, heartbreaks, and the joys of making friends, losing them, and making friends again.

    “Friendships help children gradually learn to be independent, contributing members of a community and it's just as important as their academic growth” notes Diane Levin, Ph.D., author of “Remote Control Childhood.” However, it's a slow process. There are many social skills to learn, which advance with age and experience, trial and error, and experiencing the satisfaction that comes from contributing to an ongoing friendship.”

    “Friendship starts as soon as children can crawl off their parents' laps over to another child,” adds Michael Thompson, Ph.D., co-author of her life with you to her life with her friends. but who their friends are, how they interact with them, and how popular they are, is something parents have only limited control over.”

    Experts on children's behavior say that problems like jealousies, breakups, bullying and teasing account for a big part of what parents, kids and teachers talk about, and what parents worry about.

    Get insights into how children's friendships develop and how parents can help, if needed, and find ways to determine if your child is at risk for serious social problems or simply suffering from real (but common) social challenges.