问题 单项选择题

无形资产的转让包括使用权和所有权的转让,这两种方式的转让依( )的税率计算营业税。

A.3%、5%

B.5%、3%

C.3%、3%

D.5%、15%

答案

参考答案:D

解析:无形资产的转让包括使用权和所有权的转让,这两种方式的转让均要依5%的税率计算营业税。

阅读理解

阅读理解.

                                                    The Inventions

    Paper was first made in the year 105. It was made by a Chinese named Cai Lun.

    For over 500 years paper was made only in China. People in Japan learned of paper around the

year 600. As years went by, people in other places began to make paper.

    The lead (铅) pencil is not made of lead. It is made of graphite (石墨). People found graphite in

1564. They thought it was a kind of lead. Today we still call pencils "lead pencils". The first pencils

were made by putting strings (线) around sticks of graphite.

    The first wooden pencils were made by Kasper Faber in Germany in 1761.

    Erasers (橡皮) like those we use today were first made in France by a man named Magellan in

1752. It was Hyman L. Lipman who first put eraser on the ends of pencils. And that is how the

pencils came to be.

1. How many years earlier was paper made in China than in Japan?

    A. About 100 years.

    B. About 400 years.

    C. More than 500 years.

    D. 495 years

2. Germans made paper _____.

    A. earlier than Japan

    B. later than Japan

    C. as early as Japan

    D. as late as Japan

3. At first pencils were made of _____.

    A. wood

    B. lead

    C. sticks

    D. string and graphite

4. Kasper Faber was _____.

    A. an Englishman

    B. a Frenchman

    C. a German

    D. an American

5. Which of the following statements is NOT true?

    A. Paper was first made in China.

    B. Graphite isn't a kind of lead.

    C. The first wooden pencils were made in Germany.

单项选择题