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问题 单项选择题

根据以下资料，回答24～33题：
张先生今年40岁，妻35岁，单薪家庭，有一小孩10岁，现在住的房子价值40万元，无贷款。张先生有10万元存款，计划换房总价100万元，但是换房的结果，将花光这笔存款，并且以又背上50万元的负债，想要60岁退休的梦想可能不易实现。假设张先生家庭年收入10万，年支出6万元，退休后年支出4万元，房贷利率4%。目前的支出不包括小孩上大学时的额外开销。工作期的实质报酬率8%，退休后的实质报酬率按5%计算，退休后生活按20年计算。

张某购买住宅时应按照其房屋价格的( )缴纳契税。

A．1%

B．1.5%

C．2%

D．3%

答案

参考答案：D

解析： 根据国家有关规定，普通住宅按照房屋成交价的1.5%缴纳契税，非普通住宅按照房屋成交价的3%缴纳契税。按照北京市建委发布的相关标准，普通住宅是指住宅小区建筑容积率在1.0(含)以上、单套建筑面积在140(含)平方米以下、实际成交价格低于同级别土地住房平均交易价格1.2倍以下的住宅。张某购买的住宅建筑面积为180平方米，在140平方米以上，为非普通住宅，因此其需要缴纳的契税为房屋价格的3%。

单项选择题

Questions 16～20


Napoleon famously described the British as a nation of shopkeepers. These clays it would be equally true to describe them as a nation of shoppers. Either way, London is the UK’s shopping mecca; if you can’t find it here you probably can’t find it at all.
Some London shops are more or less tourist attractions in their own right. Few visitors come away without popping into Harrods. This famous store is a real one-off. The toilets are lab, the food hall enough to make you swoon, and if they haven’t got what you want, it probably doesn’t exist. No other store has such a sense of sheer, outrageous abundance. Since Absolutely Fabulous brought Edina and Patsy steaming onto our screens, Harvey Nichols ("Harvey Nicks") has become another must-see attraction. It boasts a great food hall, an extravagant perfume department and jewellery to save up for. But with all the big names from Miyake to Lauren, Hammett to Calvin Klein and a whole floor of up-to-the-minute menswear, it’s fashion that Harvey Nichols does better than the rest. The selection is unrivalled and the prices high, although the sales offer some great bargains, and the store’s own clothing line is reasonable.
Carnahy Street still reeks of the 60s although it’s had something of a revival since the "Cool Britannia" kick brought Union Jack dresses back into fashion. The last punks have long since slunk away from Chelsea’s King’s Rd but there are still plenty of interesting shops slotted in amid the high-street chains.
Oxford St and classier Regent St come into their own in the six weeks running up to Christmas when they’re festooned with lights. At other times of the year Oxford St can be a great disappointment. Selfridge’s is up there with Harrods as a place to visit and the farther east you go the tackier and less interesting it becomes.
Although most things can be bought in most parts of town, there are also streets with their own specialties; Tottenham Court Rd, for example, is one long electrical goods shop (watch out for rip-offs though), while Charing Cross Rd is still the place to come for offbeat books.
Many tourist attractions have excellent shops selling good-quality souvenirs like mugs, pens, pencils, stationery and T-shirts, often with themes to match their content (war books and videos at the Imperial War Museum). By buying from these shops you help contribute towards the building’s maintenance, especially important in the cases of those without entry charges.

What does the writer think of Harrods

A. It is not worth visiting twice.
B. It is an unhappy experience shopping there.
C. It is a comprehensive department store. D. It is a nice store except its food hall.
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问答题 简答题

头部主要有眼、触角及口器被称作什么中心？
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