问题 单项选择题

某金融机构2009年发生下列业务:与某商场签订一年期流动资金周转性借款合同,合同规定一个年度内的最高借款限额为每次100万元,当年实际发生借款业务5次,累计借款额400万元,但每次借款额均在限额以内;与某企业签订融资租赁合同,金额1000万元;与某银行共同承担贷款业务,与甲企业签订总额为5000万元的贷款合同,其中本机构承担40%的份额。该金融机构2009年应缴纳印花税( )元。

A.1550

B.1700

C.3050

D.3200

答案

参考答案:A

解析: 借贷双方签订的流动资金周转性借款合同,一般按年(期)签订,规定最高限额,借款人在规定的期限和最高限额内随借随还,为避免加重借贷双方的负担,对这类合同只以其规定的最高额为计税依据,在签订时贴花一次,在限额内随借随还不签订新合同的,不再另贴印花;融资租赁合同按照借款合同税目贴花;共同承担贷款业务,按各自的借款金额计税贴花。该金融机构2009年应缴纳印花税=1000000×0.05‰+10000000×0.05‰+50000000×40%×0.05‰=1550(元)。

单项选择题
单项选择题

When an invention is made, the inventor has three possible (1) of action open to him: he can give the invention to the world by publishing it, keep the idea (2) , or patent it.

A (3) patent is the result of a bargain (4) between an inventor and the state, hut the inventor gets a limited period of monopoly and publishes full details of his invention to the public after that period (5) .

Only in the most exceptional circumstances (6) the lifespan of a patent (7) to alter this normal process of events.

The longest extension ever (8) was to Georges Valensi; his 1939 patent for color TV receiver circuit was extended until 1971 because for most of the patent’s normal life there was no color TV to (9) and thus no hope for reward for the invention.

Because a patent remains permanently (10) after it has terminated, the shelves of the library attached to the (11) office contain details of literally millions of ideas that are free for anyone to use and, if (12) than half a century, sometimes even repatent. Indeed, patent experts often advise anyone (13) to avoid the high cost of conducting a search through (14) patents that the one sure way of violation of any other inventor’s right is to plagiarize a dead patent. Likewise, because publication of an idea in any other form (15) invalidates further patents on that idea, it is traditionally (16) to take ideas from other areas of print. Much modern technological advance is (17) on these presumptions of legal security.

Anyone closely (8) in patents and inventions soon learns that most "new" ideas are, in fact, as old as the hills. It is theft reduction to commercial practice, either through necessity or dedication, or through the availability of new technology, (19) makes news and money. The basic patent for the theory for magnetic recording dates back to 1886. Many of the original ideas behind television originate (20) the late 19th and early 20th century. Even the Volkswagen rear engine ear was anticipated by a 1904 patent for a cart with the horse at the rear.

7()

A. extending

B. will extend

C. extended

D. to be extended