问题 单项选择题

某公司2014年1月以一座写字楼作抵押,向银行贷款1100万元,2015年1月到期后本息合计1160万元;因该公司无力归还贷款,银行将所抵押的房屋收归已有,经权威机构评估,该房屋价值1250万元,银行和公司进行了差额价款的结算,则该公司应纳销售不动产的营业税为()万元。

A.100

B.53.5

C.62.5

D.85.6

答案

参考答案:C

解析:该公司以房抵债,房产的产权已经发生了转移,属于转让不动产,应依法缴纳销售不动产的营业税。该公司应纳销售不动产的营业税=1250×5%=62.5(万元)

阅读理解

阅读理解

     More and more people are coming under the umbrella of fatness in modern times. Not just adults, but

even children are getting overweight. Today some of the newborn babies are also born fat. It has been

proved that the people living in the developed Western countries are more likely to become overweight.

There are a number of causes behind this.

     The people in the developed countries including the United States almost enjoy all the comforts of life. Almost all the things in the lives of the people living in these countries are at their fingertips. A very limited

amount of movement and physical effort is required to do any kind of job. Because of the fact that these

countries are quite developed, most of the jobs that the people take up are desk jobs. So the lifestyle of

them is just around the office desk.

     Most of the developed Western countries are cold ones. Nature demands that people eat the food

that can somehow make them stand the coldness. Therefore, wine fatty dairy products, bread, junk food

and red meat become an important diet in these countries.

     However, the blame cannot be entirely put on the unhealthy eating habits of the people. Technology

allows them to import almost all the foods products that they do not grow. Although some healthy food

are grown in the countries nowadays, the quantity is very limited. It is not enough to meet the demand.

So when they are not available and fatty foods are cheaper, then people prefer to go for the eating habit

that they have always been following.

1. According to Paragraph 2, most people in the developed countries do________jobs.

A. physical      

B. management

C. desk    

D. tiring

2. According to the text the ________plays a key role in the fatness in the developed Western countries.

A. culture

B. gene(基因)

C. education

D. weather

3. The underlined word in Paragraph 4 refers to________.

A. the healthy foods

B. the people in the developed countries

C. the fatty foods

D. the unhealthy eating habits

4. The purpose of the author in writing the text is to________.

A. warn people of their bad eating habits in the developed countries

B. remind people of the relation between food and weight gain

C. inform people of the causes of weight gain in the developed countries

D. tell people that fatness in the developed countries is natural

5. People in the developed countries often________.

A. carry umbrellas with them

B. blame the fatness on the weather

C. grow a lot of healthy foods in their countries

D. eat to protect themselves from the cold

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