问题 问答题 简答题

我国印花税的征税范围是哪些?

答案

参考答案:

印花税的征税范围具体包括以下几项:

l.经济合同。是指根据[{中华人民共和国经济合同法}],[[中华人民共和国涉外经济合同法]]和其他有关合同法规订立的合同以及具有合同性质的凭证。

2.产权转移书据。是指单位和个人产权的买卖、继承、赠与、交换、分割等所立的书据,包括财产所有权和著作权、商标专用权、专利权、专有技术使用权等转移时所书立的转移书据。

3.营业账簿。是指单位和个人从事生产经营活动所设立的各种财务会计核算账簿。

4权利许可证照。包括政府部门发给的房屋产权证、工商营业执照、商标注册证、专利证、土地使用证等。

5.经财政部确定征税的其他凭证。

印花税的征税范围采用正列举法,按列举税目征税。此外,印花税的征税范围,不仅限于在我国境内书立、领受的凭证,而且包括在境外书立、领受但在我国境内使用,在我国境内具有法律效力,受我国法律保护的凭证。

阅读理解

Princess Diaries star Anne Hathaway has announced she is engaged(订婚).The actress, 29,confirmed the news after she was photographed wearing a ring while with her boyfriend Adam Shulman in Brooklyn yesterday. Shulman, an actor and jewellery designer, worked with Kwiat Heritage Jewels to create the ring. The pair quietly began dating in November 2008,but weren't pictured together until the following year.

“We hit it off immediately the first time we met each other but it took us a pretty long time to get together," she has said of Shulman. “He thought that I had a boyfriend and I thought that he had a girlfriend, so I thought that I'd better keep my distance because I didn't want to be that girl. She described their union as more mature than her previous experiences, adding, “Being mature doesn't always make for a good story, but it makes for a good life.”

Speaking about the relationship in the September issue(期刊)of U.K.s Marie Claire, she said, “Adam totally ruined my plan. I was really actually looking forward to a little time alone tod then I fell in love like a fool. Her romance with Shulman followed a disastrous relationship with an Italian real estate(地产)developer Raffaello Follieri. She split up with him in 2008 when he was arrested on fraud(欺诈)charges and he was later sentenced to four and a half years in prison.

The actress, whose film credits also include Brokeback Mountain and One Day, will next star in the new The Dark Knight Rises. She plays Selina Kyle, also known as Catwoman.

小题1:How many films Anne Hathaway acted in are mentioned in the passage?

A.Two.

B.Three.

C.Four.

D.Five.小题2:Which of the following is the correct order to describe Anne's life according to the passage?

a. She confirmed the news that she was engaged.

b. She split up with Raffaello Follieri.

c. She was photographed wearing a ring.

d. She and Adam Shulman were pictured together.

A.b-d-c-a

B.d-b-a-c

C.b-a-d-c

D.d-c-b-a小题3:The underlined part “hit it off” in Paragraph 2 probably means “_______”.

A.gave up

B.took down

C.got on well

D.turned away小题4:It can be inferred from the passage that  _______.

A.Marie Claire is a travel guide

B.Anne split up with Raffaello because of Shulman

C.Follieri totally ruined Anne's life

D.the relationship with Raffaello hurt Anne

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