问题 单项选择题

按照车辆购置税的规定,下列说法正确的是( )。

A.最低计税价格的核定权限属于各个地方国家税务局,确定后,上报省级国税局备案
B.纳税人以外汇结算应税车辆价款的,按照购买之日中国人民银行公布的人民币基准汇价,折合成人民币计算应纳税额
C.所有非运输车辆实行法定减免
D.底盘发生更换的车辆,计税依据为最新核发的同类型车辆最低计税价格的70%

答案

参考答案:D

解析: 最低计税价格由国家税务总局制定;纳税人以外汇结算应税车辆价款的,按照申报纳税之日中国人民银行公布的人民币基准汇价,折合成人民币计算应纳税额;并非所有非运输车辆都实行法定减免。

单项选择题 B1型题
填空题

Blair Admits Never Having Sent Flowers to His Wife


British Prime Minister Tony Blair admitted on a television programme that he has never sent flowers to his wife Cherie and that he had a youthful crush on Hollywood beauty Grace Kelly.
Blair, who allowed Channel 4 interviewer June Sarpong to shadow him for two days last month, made other personal (1) when asked questions he rarely hears on the usual television political (2) .
During the interviews for a program targeting 18-30 year (3) , the prime minister admitted he sometimes has to "wing it" when (4) public appearances and that he yearns to go out for a drink (5) being recognised.
However, the most dramatic revelation was his reply to Sarpong’s (6) on whether he still sends his wife flowers, prompting his interviewer to (7) in disbelief. "I’ve never sent her flowers. If I sent her flowers, she would (8) worried," Blair said.
But he added: "I am romantic. There are other ways of (9) romantic."
Blair needed a few moments to recall which posters he had (10) his bedroom wall as a youngster, then revealed: "I’ll tell you... actually, (11) I was younger, I loved Grace Kelly."
Born in 1929, Kelly (12) in films like ’Dial M For Murder’, ’Rear Window’ and ’High Society’ in the mid-1950s, but (13) acting to marry Prince Rainier of Monaco in 1956, when Blair was (14) two years old.
Blair admitted he initially found it "odd" to be (15) minister and to be rushed in motorcades from appointment to (16) , and worried that his lifesty left him "a bit isolated" from (17) people.
He admitted that he was constantly on the phone between public (18) , and rarely had time to prepare for his next (19) , telling Sarpong: "I wing it all the time."
And he revealed he has to check himself before he replies to (20) questions from the public. "The worst thing is when someone is giving you a real earful and you think ’I’m going to say something I will regret’," he said.
Asked what he would do if he could be invisible for a day, Blair yearned for a more ordinary life, saying he would "just walk down the street and go to the pub... just be absolutely normal".