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问题 单项选择题

印花税法规定，为了鼓励技术研究开发，对技术开发合同只就合同所载的( )计税。

A．价款金额
B．报酬金额
C．使用费金额
D．研究开发费金额

答案

参考答案：B

解析： 为了鼓励技术研究开发，对技术开发合同，只就合同所载的报酬金额计税，研究开发费用不作为计税依据。

单项选择题

Computers will become more advanced and they will also become easier to use.

Improved speed recognition will make the operation of a computer easier. Virtual reality（虚拟现实）， the technology of（） with a computer using all of the human senses， will also contribute to better human and computer（）. Other， exotic （奇异的） models of computation are being developed， including biological computing that uses living organisms， molecular computing that uses molecules with particular（）， and computing that uses DNA， the basic unit of heredity（遗传）， to store data and carry out operations. These are examples of possible future computational platforms that， so far， are limited in abilities or are strictly（） . Scientists investigate them because of the physical limitations of miniaturizing circuits embedded in silicon. There are also（） related to heat generated by even the tiniest of transistors.

These are examples of possible future computational platforms that， so far， are limited in abilities or are strictly（） .

A．empirical

B．real

C．practical

D．theoretical
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单项选择题

有权决定单位或股东会（董事会）收到前条规定的申请报告及相关资料后，应在（）内作出是否同意企业终止的决定。

A、半个月

B、两个月

C、一个月

D、50天
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