问题 单项选择题

某运输公司以价值100万元的仓库作抵押,从银行取得抵押贷款80万元,并在合同中规定了还款日期,但是到了还款日期后,由于资金周转困难而无力偿还,按合同规定将抵押财产的产权转移给银行以抵偿贷款本息100万元,签订了产权转移书据。以上经济事项该运输公司应缴纳印花税()元。

A.575

B.265

C.765

D.540

答案

参考答案:D

解析:

借款方以财产作抵押,与贷款方签订的抵押借款合同,属于资金信贷业务,借贷双方应按“借款合同”计税贴花,因借款方无力偿还借款而将抵押财产转移给贷款方,应就双方书立的产权转移书据,按“产权转移书据”计税贴花。该运输公司应缴纳印花税=800000×0.05‰+1000000×0.5‰=540(元)

选择题
阅读理解

阅读理解。

     Kids who receive special education are, without doubt, the hardest working children in any school.

When they are having difficulty learning basic literacy and number concepts, when they break rules,

when they need more services, support and adult attention than their peers, then they are struggling the

hardest. In psychology, we are trained to think that if we are feeling angry or confused when sitting with

a patient, then we are probably feeling just what our patient is feeling.The same is true for students with

disabilities. Whatever we feel when we work with them, they are probably feeling as they work with us.

     If you have a disability that affects your education, then you have a brain disorder.Because education,

even in mathematics, is largely verbal (用言辞), most brain disorders responsible for educational disabilities

affect language, and how you process words and ideas in written and oral form. To imagine how much

effort a child with a language disability spends each school day, imagine yourself attending a school today

taught in a language you had a basic understanding of. Imagine though, that while you seem fluent to others,

you have trouble when people talk too fast, use idioms or expressions.

     When adults and classmates blame, or criticize kids who receive special education, they are struggling

with their own confusion.It is difficult to imagine the world as it is lived by someone with an educational

disability. It is difficult to understand how someone who can be so "normal" can have so many problems.

It is so easy to imagine that if they just tried harder...without understanding that just to do the ordinary, kids

with disabilities are making an extraordinary effort.

1. What is the purpose of the author by writing the passage?

A. to introduce how hard to be a special education teacher.

B. to think highly of the children with disabilities.

C. to show the disabled have much trouble in understanding.

D. to call on the society to care for the disabled.

2. If a disabled kid learns number concepts, he ______.

A. won't work as hard as a normal.

B. will work double as hard as a normal.

C. will be as patient as the normal.

D. will think of his disability first.

3. If a kid has a disability affecting his education, he will ______.

A. have a hard time using the language.

B. be too foolish to learn maths.

C. not understand what others are saying.

D. have a lot of trouble in remembering words.

4. Before you intend to blame a kid receiving special education, _______.

A. you should try to understand what he is saying.

B. you should imagine the world he lives in.

C. you should imagine yourself in his shoes.

D. you should think of the education he has received.