问题 单项选择题

某国有企业2006年5月在市区购置一栋办公楼,支付价款8000万元。2008年5月,该企业将办公楼转让,取得收入10000万元,签订产权转移书据。办公楼经税务机关认定的重置成本价为12000万元,成新率70%。该企业在缴纳土地增值税时计算的增值额为( )万元。

A.400

B.1485

C.1490

D.200

答案

参考答案:B

解析: 评估价格=12000×70%=8400(万元),税金=(10000-8000)×5%×(1+7%+3%)+10000×0.5‰=115(万元),增值额=10000-8400-115=1485(万元)。

阅读理解

阅读理解。

     Public schools in Washington, D.C. provide students with musical instruments for free. When something

goes wrong with an instrument, Charles West and Larry Jernigan do the repairs. Both men approach their

work with a passion. For them, it's important that students have a joyful experience with music.

     The two have worked together for almost 20 years. This year alone, they've fixed about 450 instruments.

Both men are musicians and music lovers, so learning to do repairs came naturally.

     "I have been a musician all my life." says West. "I played in an orchestra here in the city. I majored in

music in college. I played in an army band."

     Jernigan's musical interests are varied. "I was formerly trained in the piano and guitar. The alto sax, and

the flute, I picked up while working here."

     In addition to fixing instruments, the two also go to schools to instruct teachers and students on how to

make minor repairs on their own.

     West believes if children start early and stay involved with music, it enriches other areas of their lives. "I

see that in other kids. I see it in myself. I have seen it hundreds of times and it works," he says. "They learn

teamwork. They learn patience and respect."

     But West has concerns about the future of music in the electronic age.

     "This instant age has taken away from the sit-down, the patience. And to learn to play an instrument, it

takes patience, it takes diligence, it takes time."

      Being able to enjoy music on the job is one of the benefits of the job. Both men agree their best rewards

are the students' performances.

1. What's the job of West and Jernigan at school?

A. Teaching music.

B. Writing music.

C. Making musical instruments.

D. Repairing musical instruments.

2. They love the job because they can _____.

A. earn more money

B. learn repair skills

C. enjoy music

D. watch performances

3. Which of the following is true of the two men?

A. They have fixed 450 instruments in the past 20 years.

B. They can play and repair musical instruments.

C. Jernigan used to play in an army band.

D. West was trained to play the piano.

4. According to West, what can people learn from music?

A. Teamwork and patience.

B. The value of time.

C. The truth of society.

D. Diligence and confidence.

5. What is mainly talked about in the text?

A. How to repair musical instruments.

B. Learning experiences of two repairmen.

C. How to prepare a musical performance.

D. The enjoyable job of two music lovers.

单项选择题