问题 单项选择题

印花税纳税审核过程中,注册税务师认为以下观点正确的是( )。

A.技术开发合同应当按合同所载的所有金额计税
B.已缴纳印花税凭证的副本减半计税
C.对分级核算的纳税人设置在二级核算单位和车间的明细账也应当贴花
D.对租赁期限不确认的租赁合同,先按5元计税贴花,在结算实际金额时,应当按结算金额计算的税额全额贴花

答案

参考答案:C

解析: 选项A是错误的,技术开发合同应当按合同所载的报酬金额计税,研究开发经费不作为计税依据;选项B是错误的,对已缴纳印花税凭证的副本免税;选项D是错误的,金额不确定的合同,先按5元计税贴花,在结算实际金额时,应当按结算金额计算的税额减去已经贴花的5元后的差额补贴印花税票。

填空题
阅读理解

Last Tuesday, after doing all the family shopping in town, I wanted to have a rest before catching the train. So I bought a newspaper and some chocolate and went into a station coffee shop with long tables to sit at. I put my heavy bag down on the floor, put the newspaper and chocolate on the table to keep a place, and went to get a cup of coffee.

When I came back with my coffee, there was someone sitting near to me. It was one of those strange-looking young men, with dark glasses, torn clothes, and long hair. But I wasn't surprised at such a young man. What surprised me most was that he had started to eat my chocolate!

I was rather uneasy about him, but I didn't want to get into trouble. I just looked down at the front page of the newspaper and took a bit of chocolate. The boy looked at me. Then he took a second piece of my chocolate. I could hardly believe it. Still I didn't say anything. When he took a third one, I felt  more angry than uneasy. I thought, "Well, I shall have the last piece." And I got it.

The boy gave me a strange look and then stood up. As he left, he shouted out, "This woman is crazy!" Everyone looked at me. That was embarrassing(令人难堪) enough. But it was worse when I finished my coffee and ready to leave. It wasn't my chocolate I had eaten a moment before. Mine was just under my newspaper.

小题1:The woman telling the story went to town to_______.

A.catch the train

B.buy some chocolate and coffee

C.have a rest

D.do some shopping for her family小题2:The woman was not happy because_______.

A.the train was late

B.she was afraid of the young man

C.she thought the chocolate was hers

D.she couldn't find her coffee小题3:According to the story, who got angry at last?

A.The young man

B.The woman

C.Neither of them

D.Both of them小题4:The woman found she had made a mistake

A.just after she saw the young man next to her

B.when the young man was leaving

C.after she finished reading her newspaper

D.right before she was about to leave the coffee shop