某采矿企业2007年10月共开采铝矿石8000吨，销售铝矿石5000吨，适用的税率为5元/吨。该企业2007年10月应缴纳的资源税为（）元。
A．17500
B．25000
C．28000
D．40000
参考答案：A
解析：
资源税以销售数量为基础计算应纳税额，对有色金属矿的资源税在规定的基础上减征30%。故应纳资源税＝5000×5×(1-30%)＝17500元。
| 用方框中所给词语的适当形式填空，使短文正确、通顺、连贯（每词限用一次）。 | |
about an overseas student 1_____ in Germany. After years of hard work, this student graduated with amazing achievements. Everyone thought he was going to get a good 2_____ easily and have a bright future. But to his disappointment, he was not even given the 3_____ for an interview! The third time he was refused, he couldn't help telephoning the company to ask. 4_____ they didn't want him. The answer was simple."We don't offer jobs to 5_____ people in Germany." What was wrong, you might wonder? The truth is,shortly after he arrived in Germany, this clever student found that it was 6_____ to skip buying subway tickets. So 7_____ save money, he often went without a ticket. As a result, he had been caught without a ticker in the subway 8_____ times. From this story, we learn that we may get short-term benefits in dishonest ways, but the truth will 9_____ sooner or later and the cost is high. So remember: honesty is the 10_____ rule. That's all for my speech. Thank you! |
二、根据以下资料。回答86—90题。
我国人口年龄构成和抚养比 (单位：人)
| 人口数 | 0—14岁 | 15—64岁 | 65岁及以上 | 总抚养比(%) | |
| 2003年 | 1260498 | 256344 | 896908 | 107246 | 40.54 |
| 2002年 | 1258951 | 267978 | 888206 | 102767 | 41.74 |
| 1998年 | 1243377 | 302230 | 848749 | 92398 | 46.50 |
| 1996年 | 1246243 | 322330 | 837470 | 86443 | 48.81 |
| 1995年 | 1236695 | 330622 | 823261 | 82813 | 50.22 |
2003年老年人口抚养比比1995年( )。
A．高1.9个百分点
B．低1.9个百分点
C．高2.2个百分点
D．低2.2个百分点