下列各项中，不属于印花税应税凭证的是( )。
A．房地产管理部门与个人签订的生活居住用房租赁合同
B．发电厂与电网之间签订的电力购售合同
C．财产所有人将财产赠与社会福利单位的书据
D．银行因内部管理需要设置的现金收付登记簿
参考答案：D
解析： 选项A，合同免税；选项B，发电厂与电网之间签订的电力购售合同，按照购销合同贴花；选项C，对财产所有人将财产赠给政府、社会福利单位、学校所立的书据免税；选项D，不屈于印花税征税范围。
| Despite Denmark’s manifest virtues, Danes never talk about how proud they are to be Danes. When Danes talk to foreigners about Denmark, they always begin by commenting on its tininess, its unimportance, the difficulty of its language, the general small-mindedness and self-indulgence of their countrymen and the high taxes. It is the land of the silk safety net, where almost half the national budget goes toward smoothing out life’s inequalities, and there is plenty of money for schools, day care, retraining programs, job seminars—Danes love seminars: three days at a study centre heating about waste management is almost as good as a ski trip. It is a culture bombarded by English, in advertising, pop music, the Internet, and despite all the English that Danish absorbs—there is no Danish Academy to defend against it. It is the land where a foreigner is struck by the sweet egalitarianism that prevails. It’s a nation of recyclers—about 55 percent of Danish garbage gets made into something new—and no nuclear power plants. It’s a nation where things operate well in general. A brochure from the Ministry of Business and Industry says, "Denmark is one of the world’s cleanest and most organized countries, with virtually no pollution, crime, or poverty. Denmark is the most corruption-free society in the Northern Hemisphere." So, of course, one’s heart lifts at any sighting of Danish sleazo: skinhead graffiti on buildings ("Foreigners Out of Denmark!"), broken beer bottles in the gutters, dmnken teenagers slumped in the park. Nonetheless, it is an orderly land. However, Danes don’t think of themselves as a waiting-at-2-a, m.-for-the-green-light people. Danes see themselves as jazzy people, improvisers, more free spirited than Swedes, but the troth is that Danes are very much like Germans and Swedes. Orderliness is a main selling point. Denmark has few natural resources and limited manufacturing capability; its future in Europe will be as a broker, banker, and distributor of goods. You send your goods by container ship to Copenhagen, and these bright, young, English-speaking, utterly honest, highly disciplined people will get your goods around to Scandinavia, the Baltic States and Russia. Airports, seaports, highways and rail lines are ultramodern and well-maintained. The orderliness of the society doesn’t mean that Danish lives are less messy or lonely than yours or mine, and no Dane would tell you so. But there is a sense of entitlement and security that Danes grow up with. Certain things are yours by virtue of citizenship, and you shouldn’t feel bad for taking what you’re entitled to, you’re as good as anyone else. The rules of the welfare system are clear to everyone, the benefits you get if you lose your job,the steps you take to get a new one; and the orderliness of the system makes it possible for the country to weather high unemployment and social unrest without a sense of crisis. |
According to the passage, Danish orderliffess ______ .
A．sets the people apart from Germans and Swedes
B．spares Danes’ social troubles besetting other peoples
C．is considered economically essential to the country
D．prevents Danes from acknowledging existing troubles
