问题 单项选择题

某建筑安装工程公司与某大厦筹建处签订了一份承包金额为8000万元的工程承包合同后,又将其中的3000万元工程分包给了某市第一建筑公司,并签订了正式合同,请问该建筑安装工程公司应纳的印花税税额为( )万元。

A.0.9

B.1.5

C.2.4

D.3.3

答案

参考答案:D

解析: 该题考点一是对印花税税率的掌握,二是对计税依据的掌握。具体来看,该建安公司签订8000万元工程承包合同,合同双方都应按万分之三的税率计算缴纳印花税;工程分包合同又带来了新的纳税义务,签订分包合同的双方仍都应按万分之三的税率计算缴纳印花税。则该建安公司应纳印花税税额=8000×0.3‰+ 3000×0.3‰=3.3(万元)。

单项选择题 A1型题
阅读理解

Are you nervous about climbing because you think it’s too dangerous? Do you feel you’re not fit enough to climb? Do you know how to start climbing?

Let’s consider the idea that climbing is dangerous. Being afraid is natural, but if you use suitable ropes and other climbing equipments you will feel completely safe. Climbers are usually very careful because they know what they are doing is dangerous. Accidents happen, but when they do, they tend to attract a lot of publicity. As a result, people think there are many more accidents than there are in reality.

You cannot expect to start climbing straight away. Climbing is a challenge and challenges take time. It is necessary first of all that you achieve a good level of fitness. Begin as soon as you become interested in climbing—go to the gym, go swimming, take up jogging and continue to do so throughout your training period.

Discover as much as you can about climbing. Visit the library and find books especially for beginners or buy climbing magazines and look for articles which describe your situation. Look up information on the Internet. Find out about equipment, methods and places to go.

Next, take a course on a climbing wall. There are plenty of climbing walls all over the country which have trained and qualified people as instructors. Call your local leisure centre to find out if there is one in your area. These training sessions are a quick way to get experience and you are likely to meet other beginners. After this, you can do an outside course or join a club where you can meet climbers of all abilities and eventually join in group-climbing events.

At first you may not understand the importance of a good training period, but after you have completed your first climb and you are standing safely at the top of a rock feeling thrilled, then you will know it was the right thing to do.

小题1:The article is written by ______.

A.a doctor

B.an experienced climber

C.a beginner

D.a fitness instructor小题2:The writer thinks a new climber should ______.

A.begin by becoming fit

B.be aware of the causes of the accidents

C.have the courage to meet the challenges

D.do enough sports to get interested in climbing小题3:By climbing walls you can ______.

A.join a club you like

B.become qualified instructors

C.gain controlled experience

D.take part in group-climbing events小题4:The underlined word “it” in the last paragraph probably means ______.

A.the climb

B.the training

C.the equipment

D.the achievement