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问题 单项选择题

下列选项中哪一个属于我国增值税的纳税人

A．从事房屋租赁业务的甲公司

B．从事服装销售的乙公司

C．转让无形资产的丙公司

D．从事证券经纪业务的丁公司

答案

参考答案：B

解析：[测试点] 增值税的纳税人。 根据我国增值税暂行条例及其实施细则的规定，增值税的纳税人为在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人。据此，本题答案选B项，A、C、D项均为营业税的纳税人。

选择题

某二价金属13g投入足量的稀硫酸（或稀盐酸）中，生成0.4g氢气，该金属的相对原子质量是（　　）

A．13

B．26

C．52

D．65
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填空题

Part 4


Questions 26-45


·Read the following passage and decide which answer best fits each space.
·Forquestions26-45, markoneletterA, B, C or D on the Answer Sheet.
Both (26) and zoology are parts of a more general field of science, biology. The two are studies of (27) things, which share certain characteristics, (28) they are plants or animals. Botany deals with plants, whose organisms that can (29) their own food by the use of sunlight. Zoology on (30) hand, deals with animals, those organisms that cannot manufacture their own food and are thus dependent (31) plants for their food.
(32) plants and animals share many abilities, the extent (33) which plants can exercise some of those abilities is (34) . For example, both plants and animals need food, water, and warmth for growth, (35) plants can move to (36) those needs only by the slow extraction of their leaves and roots, while animals can move relatively (37) distances in relatively little time. When an animal is hurt with needle, the animal will (38) the part of the body (39) . This ability to draw back (40) pain or irritation, called irritability, is found only to a very limited extent in plants.
If plants (41) the same (42) as animals, animals would have had a more difficult time finding food. If animals were as limited as plants, they might (43) a means of manufacturing their own food, as plants do now. The world would be a very different place (44) it is if the characteristics of plants and animals were (45)

A．have

B．would have

C．will have

D．had
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