问题 问答题

某企业2005年2月开业,领受房产权证、工商营业执照、商标注册证、土地使用证、特种行业经营许可证、税务登记证各一件;订立设备购买合同,所载金额为140万元,但并未实际履行;订立借款合同一份,所载金额为40万元,另订立财产抵押合同一份,拟将一辆小汽车作为上述借款的抵押物,合同未载明金额;在企业的营业账簿中,“实收资本”科目载有资金2000万元,“资本公积”科目没有金额,其他营业账簿10件。至12月底,“实收资本”科目所载资金增加到2500万元,“资本公积”科目载有金额400万元。
要求:按下列顺序回答问题,每问均为共计金额:
(1) 计算订立设备购销合同应缴纳的印花税;
(2) 计算订立的借款合同和财产抵押合同应缴纳的印花税;
(3) 计算企业记载资金的账簿应缴纳的印花税;
(4) 计算企业从量计征的凭证应缴纳的印花税。

答案

参考答案:(1) 订立设备购买合同应缴纳印花税=140×0.3‰×100000=420(元)
(2) 订立的借款合同应缴纳印花税=40×0.05‰×10000=20(元)
财产抵押合同不征印花税。
(3) 2005年2月开业时记载资金的账簿应缴纳印花税
=2000×0.5‰×10000=10000(元)
2005年12月底“实收资本”和“资本公积”增加应补缴印花税
=(500+400)×0.5‰×10000=4500(元)
(4) 领受房产权证、工商营业执照、商标注册证、土地使用证应缴纳印花税。
特种行业经营许可证、税务登记证不征印花税。
其他账簿10件应缴纳印花税。
从量计征的凭证应缴纳的印花税=5×(4+10)=70(元)

多项选择题
阅读理解

When you watch a movie in the cinema, you may wonder how “the moving pictures” is made and where the voices, and noises and music come from. Now here is the answer.

In modern times, the middle part of a cinema film has lots of small photographs, each one of which is different from the one before it. Each photograph is brought in front of a strong light, and there it stops for a very small part of a second. This photograph, therefore, appears on the screen, and we see it. Then the light is covered and the next photograph is moved to the position in the front of the strong light. Meanwhile, the metal cover turns away from the light. Thus, the second photograph is shown on the screen. This is done again and again, twenty-four times a second, and we think we are watching a moving picture on the screen. But nothing on the screen actually moves. ”The moving picture” is in fact made up of a lot of bits. We see about 86,000 different pictures every hour, but none of them moves.

The voices, noises and music are recorded on the side of the cinema film. The record looks like marks of strange shapes. The side of the film passes in front of another light, and the rays of light which pass through change as the marks change. These marks have been made from the voices and other sounds of the people and events in front of the cinema when the film is being made. The marks may be considered as “printed sounds”.

1. When a cinema film is shown, how long does each photograph appear on the screen?

A. One twenty-third of a second.

B. One twenty-fourth of a second

C. A few seconds

D. One thirty-fifth of a second.

2. Why can we see pictures moving on the screen?

A. We see about 86,000 different pictures every hour.

B. Each picture is a little different from the former.

C. Photographs change quickly.

D. Both B and C.

3. What is a cinema film made up of?

A. Small photographs and a strong light.

B. Small photographs and the sounds.

C. A lot of bits.

D. Voices and photographs.

4. Which is the true about the sound record?

A. It sounds strange.

B. It looks as irregular marks.

C. It is printed in the middle of a film.

D. It is made while the film is being shown on the screen.