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23.B对《中华人民共和国个人所得税法》进行修订的目的在于减轻居民税负，提高人民生活质量，而不是增加财政收入，②说法错误；该举措并不能督促公民依法纳税，履行纳税义务，④与题意不符。

【语篇导读】本文是一篇说明文。通过对马里亚纳海沟和南冰洋海底勘探的描述，作者讲述了人类对深海的探索，比起对太空的探索，或许探索深海更具现实意义。4.A推理判断题。根据第二段中Twelve humans have walked on the Moon,but only three have seen theChallenger Deep with their own eyes..可推知，第二段的例子表明人类对于深海的探索甚为艰难。5.D细节理解题。根据第二段中At the very bottom,about 11 km down,lies the Challenger Deep,the deepestpart of the Mariana Trench in the Pacific Ocean.可知，Challenger Deep是已知的海洋最深处。6.B细节理解题。根据第四段中Surprised?Don'tbe.The ocean covers7l%of the planet's surface and we'vestudied less than5%ofit.可知，对于在南冰洋的发现，作者认为不足为奇。7.D推理判断题。根据倒数第二段中The search for life outside of Earth is important.,but the results wouldbenefit all our lives.以及最后一段Perhaps now it's time to begin a new period of sea exploration,Mannedexploration of space is science fiction.The adventure in the deep sea is a science fact.可推知，探索海底对人类的实际意义重大。所以作者想要告诉我们海洋是我们应该努力探究的地方。