问题 单项选择题

某企业2010年有净吨位为500吨的机动船6艘,自重吨位为8吨的载货汽车10辆,小轿车2辆,2010年5月购入并在车船管理部门登记的小型货车1辆,自重吨位为9.2吨。净吨位为500吨的机动船全年税额为每吨4元,载货汽车每吨全年税额70元,小轿车每辆全年税额420元。该公司2010年应缴纳的车船税额是( )元。

A.18883.33元
B.19056元
C.11326.66元
D.11240元

答案

参考答案:A

解析: 车辆自重尾数在0.5吨以下(含0.5吨)的,按照0.5吨计算;超过0.5吨的,按照1吨计算;购置的新车船,购置当年的应纳税额自纳税义务发生的当月起按月计算。计算公式为应纳税额=(年应纳税额÷12)×应纳税月份数
该公司应纳车船税税额=500×4×6+8×70×10+420×2+9.5×70×8÷12=18883.33(元)

单项选择题
完形填空
Beware of those who use the truth to cheat. When someone tells you something that is       , but leaves out important information that should be         , he can create a false impression.
For example, someone might say, “I just          a hundred dollars on the lottery. It was great. I took that dollar ticket back to the store and          it for one hundred dollars!”
This guy’s a winner,        ? Maybe, maybe not. We then discover that he bought two hundred           , and only one was a winner. He’s really a big          !
He didn’t say anything that was         , but he deliberately left out some important      . That’s called a half-truth. Half-truths are not technically         , but they are just as not         .
Untrustworthy candidates in           campaigns often use this strategy. Let’s say that during Governor Smith’s last term, her state lost one million jobs and        three million jobs. Then she          another term. One of her opponents runs an advertisement       , “During Governor Smith’s term, the state lost one million jobs!” That’s true.         , an honest statement would have been, “During Governor Smith’s term, the state had a net gain of        million jobs.”
Advertisers will sometimes use half-truths. It’s         the law to make false claims so they try to mislead you with the         . An advertisement might boast (吹嘘), “Nine out of ten doctors recommend Yucky Pills to cure nose pimples.” It          to mention that they only asked ten doctors and nine of them work for the Yucky Corporation.
This kind of cheat happens too often. It’s a sad fact of life: Lies are lies, and sometimes the truth can lie as well.
小题1:
A.false B.trueC.interestingD.boring
小题2:
A.includedB.containedC.involvedD.referred
小题3:
A.lostB.foundC.donatedD.won
小题4:
A.swappedB.tookC.turnedD.made
小题5:
A.rightB.wellC.reallyD.though
小题6:
A.booksB.papersC.tickets D.balls
小题7:
A.winnerB.loserC.fighterD.thinker
小题8:
A.trueB.realC.doubtfulD.false
小题9:
A.detailsB.informationC.mistakesD.errors
小题10:
A.storiesB.truthC.factsD.lies
小题11:
A.pleasantB.excitingC.honestD.clever
小题12:
A.politicalB.commercialC.personalD.public
小题13:
A.stoppedB.foundC.avoidedD.gained
小题14:
A.seeks B.getsC.achievesD.searches
小题15:
A.writingB.readingC.saying D.speaking
小题16:
A.OtherwiseB.However C.In factD.This way
小题17:
A.oneB.two C.threeD.four
小题18:
A.forB.toC.against D.in
小题19:
A.wordsB.factsC.dataD.truth
小题20:
A.fails B.triesC.managesD.plans