问题 单项选择题

(二)


2011年,某公司房产、土地、车辆的具体情况如下:
(1)公司占地35000平方米,其中厂内绿化用地5000平方米,厂区外公共绿化用地4700平方米,附属学校占地7000平方米,其余为生产车间和办公楼用地;6月20日公司新征非耕地5000平方米用于扩大经营,每平方米价格0.6万元,签订合同并办理了土地使用证。
(2)生产车间和办公楼共计房产原值560万元。6月30日签订房屋租赁合同一份,将价值50万元的办公楼从7月1日起出租给其他企业使用,租期12个月,月租0.4万元。
(3)公司拥有5吨载重汽车20辆,4吨挂车10辆,2.5吨低速货车8辆,纯电动汽车5辆。
其他相关资料:①适用城镇土地使用税税率每平方米5元;②计算房产余值的扣除比例为20%;③该企业所在地载货汽车年税额20元/吨。
根据上述资料和税法有关规定,回答下列问题:

2011年应缴纳的印花税为( )元。

A.15048

B.15053

C.15498

D.15503

答案

参考答案:B

解析: 2011年应缴纳的印花税=5000×0.6×0.5‰×10000+5+0.4×12×1‰×10000=15053(元)。

阅读理解

阅读理解。

        Wearing the wrong type of glasses will do harm to your eyes. This

is not true for adults, although incorrect glasses may not be good for

children under 10. Ready-made glasses, and not wearing when you

should, won't do harm to your eyes, but you may see better with glasses

that are specially made for you.Watching too much television is bad for

your eyes. This is not true. People with easily affected eyes may find

they get red and aching from staring at a fixed distance for long periods,

but there won't be any lasting effects.Carrots will help you see in the dark.

Carrots are rich in beta-carotene, which the body can change into vitamin

A, too little of which can cause night blindness. However, people in

most countries don't need to worry about vitamin A deficiency (缺乏),

night blindness is more likely to be connected with another vision problem.

1. According to the passage, which of the following is TRUE?

A. Ready-made glasses will do harm to one's eyes.

B. Wearing the wrong glasses may do harm to children's eyes.

C. The human body is unable to change beta-carotene into vitamin A.

D. Watching less television may do harm to children's eyes.

2. Night blindness is most likely caused by _____.

A. staring for long periods

B. too much beta-carotene

C. not enough vitamin A

D. vision problems 

3. According to the article, eye problems can be corrected by _______ .

A. wearing specially-made glasses

B. performing eye exercises

C. cutting back on television

D. eating more carrots 

4. Watching too much television can cause _______ .

A. night blindness

B. lasting eye problems

C. a number of vision problems

D. eye trouble for a limited time 

5. The main purpose of this article is to _______ .

A. tell people of the importance of their eyes

B. tell people how to protect their eyes

C. tell people to have more carrots

D. tell people something more about their eyes

单项选择题