问题 单项选择题

某纳税人2009年5月5日购买小轿车一辆,当月取得行驶证书,当地小轿车车船税年税额300元。2009年,该纳税人未缴纳车船税, 2010年1月10日上交强险时被要求补缴车船税及滞纳金合计为( )元。

A.200
B.221.4
C.222.4
D.280

答案

参考答案:C

解析: 补缴车船税=300×8/12=200(元),纳税义务发生时间为2009年5月,从2009年6月1日起滞纳,滞纳天数为224天,滞纳金为 200×0.5‰×224=22.4(元)。

单项选择题 A3型题
阅读理解

第二部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。

A

Three lawyers and three engineers are traveling by train to a conference. At the station, the three lawyers each buy tickets and watch as the three engineers buy only a single ticket.

"How are three people going to travel on only one ticket?" asked one of the three lawyers.

"Watch and you'll see," answers one of the engineers.

They all board the train. The lawyers take their seats, but all three engineers cram into a restroom and close the door behind them. Shortly after the train has departed, the conductor comes around collecting tickets. He knocks on the restroom door and says, "Ticket, please" The door opens just a crack and a single arm emerges with a ticket in hand. The conductor takes it and moves on. The lawyers saw this and agreed it was quite a clever idea.

So after the conference, the lawyers decide to copy the engineers on the return trip and save some money. When they get to the station, they buy a single ticket for the return trip. To their astonishment, the engineers don't buy a ticket at all.

"How are you going to travel without a ticket," asks one perplexed lawyer.

"Watch and you'll see," says one of the engineers.

When they board the train the three lawyers cram into a restroom and the three engineers cram into another one nearby. The train departs. Shortly afterward, one of the engineers leaves his restroom and walks over to the restroom where the lawyers are hiding .He knocks on the door and says, "Ticket, please." By copying the engineers, one lawyer put out a single arm with a ticket in his hand. The engineer came back to his restroom with the ticket. Then the conductor was coming this way...

41. The engineers and the lawyers travel together________.

A. to attend a meeting                                              B. to test who are clever

C. to see how clever the engineers are                        D. to save money

42. How many tickets do they buy on the two-way trip?         .

A. 4        B. 5               C. 7                      D. 8

43. The underlined word “perplexed” can be replaced by ________.

A. excited          B. surprised           C. puzzled             D. touched

44. Which of the following would be the best title for the joke?

A. Three Lawyers and Three Engineers              B. Train Tickets    

C. In the Restroom                           D. Tickets, Please