第十章財產稅及其它各稅第二節其他稅收第一節財產稅2023/7/201中國金融出版社通過本章的學習，要求學生了解財產稅的含義、分類及特征，掌握目前我國財產稅體系主要稅種的基本構成要素，同時，對于我國其它稅種也有個大概的認識。學習目標學習目標

2023/7/202中國金融出版社第一節財產稅一、財產稅的的含義及分類（一）財產稅的含義財產稅是以財產為征稅對象，并由對財產進行占有、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財產稅一、財產稅的的含義及分類（二）財產稅的分類1.按課稅范圍的寬窄2.按課稅時財產的狀態3.按課稅依據不同4.按課稅權限行使的持續性2023/7/204中國金融出版社第一節財產稅二、財產稅的特點首先，財產稅主要是對社會財富的存量征收（即這些財產通常沒有參與再生產的循環），大多是對財產本身的數量和價值征稅。財產類稅收的納稅人不一定是財產的所有人（如遺產稅），而所得類稅收的納稅人則多是所得的擁有者。其次，財產稅多屬于直接稅。財產稅中的大多數稅種都具有直接稅的性質，即對使用、消費過程中的財產征收，基本上不與其他行為發生經濟關系，因而稅負很難轉嫁。另外，財產稅大多是經常稅。對財產課稅的主要稅種在長期的發展過程中，一直被作為經常性財政收入，是地方財政收入的主要來源。2023/7/205中國金融出版社第一節財產稅三、我國現行的財產稅（一）房產稅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財產稅三、我國現行的財產稅（一）房產稅4.計稅依據5.稅率6.應納稅額的計算2023/7/207中國金融出版社第一節財產稅三、我國現行的財產稅(二)城鎮土地使用稅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財產稅三、我國現行的財產稅(二)城鎮土地使用稅4.計稅依據5.稅率6.應納稅額的計算2023/7/209中國金融出版社第一節財產稅三、我國現行的財產稅（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財產稅三、我國現行的財產稅（三）車船使用稅4.計稅依據5.稅率6.應納稅額的計算2023/7/2011中國金融出版社第一節財產稅三、我國現行的財產稅（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財產稅三、我國現行的財產稅（四）土地增值稅4.計稅依據5.稅率6.應納稅額的計算2023/7/2013中國金融出版社第一節財產稅三、我國現行的財產稅（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財產稅三、我國現行的財產稅（五）契稅4.計稅依據5.稅率6.應納稅額的計算2023/7/2015中國金融出版社第一節財產稅三、我國現行的財產稅（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財產稅三、我國現行的財產稅（六）印花稅4.稅目5.稅率6.應納稅額的計算2023/7/2017中國金融出版社第二節其他稅收一、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財產稅一、資源稅4.征稅依據5.稅率6.應納稅額的計算2023/7/2019中國金融出版社第二節其他稅收二、城市維護建設稅1.含義2.納稅義務人3.計稅依據2023/7/2020中國金融出版社第一節財產稅二、城市維護建設稅4.稅率5.應納稅額的計算2023/7/2021中國金融出版社第二節其他稅收三、車輛購置稅1.含義2.納稅義務人3.征稅范圍2023/7/2022中國金融出版社第一節財產稅三、車輛購置稅4.稅率5.應納稅額的計算2023/7/2023中國金融出版社第二節其他稅收四、耕地占用稅1.含義2.納稅義務人3.征稅范圍2023/7/2024中國金融出版社第一節財產稅四、耕地占用稅4.稅率5.稅額的計算2023/7/2025中國金融出版社本章小結本章小結

2023/7/2026中國金融出版社財產稅房產稅城鎮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鍵詞關鍵詞

2023/7/2027中國金融出版社思考題1.何謂財產稅？其特點是什么？目前我國的財產稅有哪些具體的稅種？3.通過有關材料，來分析一下目前我國熱議的房產稅與物業稅的區別。4.您覺得我國應不應該取消證券交易印花稅？2.通過幾個案例來分析一下關于房產稅、土地增值稅、城鎮土地使用稅、車船使用稅等應納稅額的計算。？思考題5.根據您的所學，能否設計一下我國社會保障稅基本構成要素的具體內容。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《體能訓練技巧-TRX懸掛訓練系統》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，事業高攀。RX訓練帶是源于美國海軍陸戰隊，剛開始的雛形是以高密度毛巾制成的訓練道具，后來，有一名叫蘭迪的美國海豹突擊隊的指揮官，在退役后重新設計了該套裝備和訓練計劃，變成民用的健身課程-------“TRX懸掛訓練系統”，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英尺調整至

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

2磅，1分鐘就能懸掛妥當，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，適合絕大多數的訓練環境，如果加上啞鈴或健身球一起鍛煉，可增加更高階的難度。

??懸掛訓練：用練習者自身體重做負重，能夠允許肌肉在多個平面上做運動，同時保證更多的肌肉和關節參與，能夠打造更加結實的肌肉，穩定靈活的關節，堅固的核心力量和正確的體態，幫助在任何運動項目上獲得更佳的運動表現，TRX還是運動康復的重要手段之一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.離支點越遠，越吃力，對穩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，肘保持一點彎曲，膝蓋一點點彎曲，兩腿跟肩一樣寬，身體重心微微向前，用胸肌發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。??2.chestpress(推胸)：人背向繩子，手臂握住繩子，雙手伸直，肘保持一點彎曲，膝蓋一點點彎曲，兩腿跟肩一樣寬，身體重心微微向前，用胸肌發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，肘保持一點彎曲，膝蓋一點點彎曲，一腳撐地，一腳向前抬起，身體重心微微向前，用胸肌發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。7.backrow(背部劃船)：手臂握住繩子，雙手伸直，肘保持一點彎曲，膝蓋一點點彎曲，兩腿跟肩一樣寬，身體重心微微向后，以背部發力，手臂夾緊身體兩側往后收，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，肘保持一點彎曲，膝蓋一點點彎曲，兩腿跟肩一樣寬，加大身體斜度，以背部發力，手臂夾緊身體兩側往后收，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

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，肘保持一點彎曲，膝蓋一點點彎曲，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，肘保持一點彎曲，膝蓋一點點彎曲，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，肘保持一點彎曲，膝蓋一點點彎曲，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，肘保持一點彎曲，膝蓋一點點彎曲，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，肘保持一點彎曲，膝蓋一點點彎曲，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，雙手握住繩子，雙腿呈箭步姿勢，然后肱三頭肌和胸肌發力，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，肘保持一點彎曲，膝蓋一點點彎曲，兩腿跟肩一樣寬，身體重心微微向后，以肱二頭肌發力，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。高效學習方法和技巧學習需要方法，找到適合自己的方法，學習才能事半功倍。接下來，我結合我自己的學習情況，給大家總結的高效學習《五部曲》一、預習是學習的重要環節上課前充分預習，考試前充分地復習，與“打有準備之仗”有同曲之道。預習效果好，聽課才能有針對性；聽課有針對性，復習才能順利進行；復習深刻，作業、考試才能得心應手。所以說預習是學生學習過程中一個必不可少的環節。???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。聽講中，要把自己在預習中的理解，和老師講解的相比較，看自己和老師有哪些相同點和區別點。???三、合理安排復習時間很多科學家通過研究發現，有幾個時間段有利于鞏固記憶：一是學習后最初幾分鐘內，電生理活動引起蛋白質的合成；二是學習后在

48小時內復習；三是一周之后腦突觸發生永久性變化。根據人在學習過程中這一生理變化，采用復習加強記憶就顯得特別重要了。如果我們能夠在學習的內容即將忘記時進行復習，那么復習的效果最好，效率也最高。著名的心理學家艾賓浩斯通過實驗發現了人的記憶與遺忘規律。實驗證明：在學習僅過了

20分鐘后，就忘記記憶內容的

42%，1天后忘卻量已經達到了

66%，到了第

31天，忘卻量高達79%。他根據實驗結果，畫成了著名的遺忘曲線。并表明遺忘的規律是“先快后慢”。這條規律提示我們，—定要盡早、及時地對所學知識進行復習，以便在知識還在大腦內時就加深印記，否則大腦中已經沒有痕跡了，只能再費精力重學。合理安排復習時間特別重要并且必要，制定復習計劃，嚴格按精英特計劃執行，并力求形成習慣，是我們每一位學生都應該力求努力做到。?我們為什么要復習呢？因為我們記憶效果沒有那么好，不可能過目不忘，所以需要重復、增強記憶。同時，復習的進展也有利于學習效率的提高。???四、做作業的科學方法這里有七種做作業的技巧：??1、先復習后做作業。復習是做好作業的關鍵，只有復習得好，作業才能做得好。做作業前先把老師這一節課所講的內容認真地看一看，弄清楚基本原理和概念后再去做作業，作業才能做得既快又好。??2、認真審題。

做作業最關鍵的—步就是審題，連題都判斷錯了，作業內容就全錯了。首先第—步要弄清楚題目的內容，所給的條件，什么要求，需要聯系哪些知識等等；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，弄清各部分的聯系，設計好整個解題步驟，—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、細心的做題。

做題是表達思路的全過程，這個過程要求既動腦、又動手。做題的關鍵是要保證“規范”、“準確”。要做到這兩點就要求學生認真的抄好題，書寫格式必須正確、規范，嚴格按照各類題的解題要求，仔細演算解題的每—步，得出正確的結果。只有平時做題認真細致，步驟完整，思路正確，表達嚴密，準確無誤，考試時才能按照這種良好的習慣進行??五、重視錯題積累在學習的過程中，同學們可能遇到過一錯再錯的現象究其原因，多數是由于在學習中不求甚解，不注意總結積累所致。那么，該怎么辦呢？實踐證明，自編一本“易錯題集”是避免做題一錯再錯的最好辦法。錯題本的復習方法：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真復習一遍，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.”ObamadidnotfireMattis,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…hasbeenmostglaring.”“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.”ObamadidnotfireMattis,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