地处市区的某内资企业为增值税一般纳税人，主要从事货物的生产与销售。2015年1月按规定缴纳增值税200万元，同时补交上一年增值税20万元及相应的滞纳金3万元、罚款20万元。该企业本月应缴纳城市维护建设税及教育费附加（）万元。
A.25.50
B.22.3
C.22
D.24.3
参考答案：C
解析：城市维护建设税及教育费附加以实际缴纳的“三税”税额为计税依据，但不包括加收的滞纳金和罚款。本月应缴纳城市维护建设税及教育费附加=（200+20）×（7%+3%）=22（万元）
| 阅读理解。 | ||||
Some students are talking about open-book exam:
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| 1. Who think open-book exam is easier for students? | ||||
[ ] | ||||
| A. May and Sun B. May and Tang C. Sun and Hill D. Tang and Hill | ||||
| 2. According to the passage today students ________. | ||||
[ ] | ||||
| A. like to learn history and politics by heart. B. have so many burdens. C. are healthy enough to remember all the things. D. are not very clever, so they need open-book exams | ||||
| 3. What does Tang think makes some students not be able to finish their tests in time? | ||||
[ ] | ||||
| A. They can't do it at all. B. The time for tests is too short. C. They waste time learning the answers by heart. D. They don't understand the textbooks very well. | ||||
| 4. Hill thinks that open-book exam means "________". | ||||
[ ] | ||||
| A. students do not need to read textbooks any more B. students will save time and they won't have so many headaches C. how much students really understand about book D. students need not learn so many things by heart any more | ||||
| 5. According to the text, which do you think is NOT true? | ||||
[ ] | ||||
| A. You can take your textbook with you in an open-book exam B. You need to learn more things in the history and politics books by heart in an open-book exam C. The open-book exam may mean going deeply into the textbook. D. It has two sides to have an open-book exam — good and bad. |