问题 单项选择题

A市甲公司占地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;生产车间和办公楼房产原值560万元。公司原有接送职工上下班载客汽车4辆,整备质量为5吨的货车5辆。2014年初公司新征耕地5000平方米用于扩大经营,每平方米价格0.6万元,当月签订合同并办好土地使用证;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,月租金0.4万元;2014年10月购进1辆3.0升小轿车自用,签订购销合同,合同注明价格150万元,当月办理了注册登记。(其他相关资料:①适用城镇土地使用税税率每平方米5元,耕地占用税每平方米20元;②公司所在省规定计算房产余值的扣除比例为20%;③当地政府规定的载客汽车车船税额是500元/辆,载货汽车单位税额为50元/吨,3.0升小汽车的单位税额为1800元/辆)

根据上述资料和税法有关规定,回答下列问题:

2014年应缴纳的车船税为()元。

A.2900

B.2700

C.3700

D.3680

答案

参考答案:C

解析:

1.应缴纳的城镇土地使用税=(35000-4700-7000)×5=116500(元)

应缴纳的耕地占用税=5000×20=100000(元)合计=116500+100000=216500(元)

2.应缴纳的车船税=4×500+5×5×50+1×1800÷12×3=3700(元)

3.应缴纳的印花税=5000×0.6×0.5‰×10000+5+0.4×12×0.1%×10000+150×0.3‰×10000=15503(元)

4.应缴纳的房产税=560×(1-20%)×1.2%×6÷12×10000+(560-50)×(1-20%)×1.2%×6÷12×10000+0.4×6×12%×10000=54240(元)

阅读理解

阅读理解。

    It seems that some people go out of their way to get into trouble. That's more or less what

happened the night that Nashville Police Officer Floyd Hyde was on duty.

    "I was on the way to a personal-injury accident in West Nashville. As I got onto Highway 40,

blue lights and siren (警笛) going, I fell in behind a gold Pontiac Firebird that suddenly seemed

to take off quickly down the highway. The driver somehow panicked at the sight of me. He was

going more than a hundred miles an hour and began passing cars on the shoulder."

    But Hyde couldn't go after him. Taking care of injured people is always more important than

worrying about speeders, so the officer had to stay on his way to the accident. But he did try to

keep the Firebird in sight as he drove, hoping another nearby unit would be able to step in and

stop the speeding car. As it turned out, keeping the Firebird in sightwas not that difficult. Every

turn the Pontiac made was the very turn the officer needed to get to the accident scene.

    Hyde followed the Pontiac all the way to his destination (目的地). At that point he found another

unit had already arrived at the accident scene. His help wasn't needed. Now he was free to try to

stop the driver of the firebird, who by this time had developed something new to panick about.

    "Just about that time," Hyde says, "I saw fire coming out from under that car, with blue smoke

and oil going everywhere. He's blown his engine. Now he had to stop."

    "After I arrested him, I asked him why he was running. He told me he didn't have a driver's license.

    That accident cost the driver of the Firebird plenty-a thousand dollars for the new engine-not to

mention the charges for driving without a license, attempting to run away, and dangerous driving.

1. The meaning of "panicked" in paragraph 2 is related to _____. [ ]

A. happy

B. fear

C. anger

D. hate

2. Why did the driver of the Firebird suddenly speed down the highway? [ ]

A. Because he was racing with another driver on the road.

B. Because he realized he had to hurry to the accident scene.

C. Because he thought the police officer wanted to stop him.

D. Because he wanted to overtake other cars on the shoulder.

3. The driver of the Firebird _____. [ ]

A. took a wrong turn on the way

B. had some trouble with his car

C. was stopped by the police officer

D. paid for the expenses of the accident

4. What is probably the best title for the article? [ ]

A. Losing His Way?

B. Going My Way?

C. Fun All the Way?

D. Help on the Way?

单项选择题