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问题 单项选择题

某城市的一家公司，实际占地23000平方米。由于经营规模扩大，1月该公司又经批准征用一块尚未办理土地使用证的非耕地3000平方米，公司按2000平方米土地面积进行申报纳税，以上土地均适用每平方米2元的城镇土地使用税税额。该公司当年应缴纳城镇土地使用税为( )。

A．46000元

B．50000元

C．49666.67元

D．52000元

答案

参考答案：C

解析： 应纳税额=23000×2+2000×2×11÷12=49666.67(元) 新征用的非耕地，自批准征用次月起缴纳城镇土地使用税。

完形填空
完形填空

     One day,   a poor boy Howard Kelly who was trying to pay his way through school by selling goods
from door to door found that he only had one dime left. He was hungry so he decided to __1__ for a
meal at the next house.
     However,   he lost his nerve __2__ a lovely young woman opened the door. Instead of a meal he
asked for a drink of water.  She thought he looked __3__,   so she brought him a large glass of milk. He
drank it __4__,   and then asked,   "How much do I owe you?"
     "You don't owe me anything,  " she __5__. "Mother has taught me never to accept pay for a __6__."
He said,   "Then I thank you from the bottom of my heart." As Howard Kelly left that house,   he not only
felt __7__ stronger,   but it also increased his faith in God and human race. He was about to give up a nd
quit before this point.
     Years later the young woman became critically ill. The local doctors were baffled. They finally sent her
to a big city,   where specialists can be called __8__ to study her rare disease. Dr. Howard Kelly,   now
__9__,   was called in for the consultation. When he heard the name of the town she came from,   a
 strange light   10   his eyes. Immediately,   he   11   and went down through the hospital hall into her
room. 
       12    in his doctor's gown he went in to see her. He   13   her at once. He went back to the
consultation room and   14   to do his best to save her life. From that day on,   he gave    15   attention
to her case.
     After a long   16   the battle was won. Dr. Kelly   17   the business office to pass the final bill to him
for approval. He looked at it and then wrote something on the side. The bill was sent to her room. She
was afraid to open it because she was   18   that it would take the rest of her life to pay it off. Finally she
looked,   and the note on the side of the bill caught her  19   . She read these words.
     "Paid in full with a glass of milk.
     (Signed) Dr. Howard Kelly
     Tears of joy flooded her eyes as she 20  silently. "Thank you,   God. Your love has spread through
human hearts and hands."

( )1. A. call          
( )2. A. while        
( )3. A. thirsty      
( )4. A. slowly        
( )5. A. shook        
( )6. A. reward        
( )7. A. physically    
( )8. A. up            
( )9. A. poor          
( )10. A. fixed        
( )11. A. rose        
( )12. A. Dressing    
( )13. A. recognized  
( )14. A. desired      
( )15. A. special      
( )16. A. decision    
( )17. A. compressed  
( )18. A. negative    
( )19. A. presentation
( )20. A. praised      		B. make          
B. when          
B. lazy          
B. unexpectedly  
B. announced      
B. kindness      
B. mentally      
B. for            
B. famous        
B. concentrated  
B. raised        
B. Having        
B. knew          
B. declared      
B. ordinary      
B. preparation    
B. requested      
B. uncertain      
B. preference    
B. pretended      		C. beg        
C. though    
C. tired      
C. steadily  
C. replied    
C. hand      
C. normally  
C. off        
C. cruel      
C. filled    
C. got        
C. Putting    
C. spared    
C. determined
C. normal    
C. struggle  
C. confused  
C. positive  
C. attention  
C. pressed    		D. prepare        
D. unless        
D. hungry        
D. sadly          
D. doubted        
D. value          
D. properly      
D. in            
D. vivid          
D. consulted      
D. come          
D. Dressed        
D. regained      
D. declined      
D. usual          
D. debate        
D. ordered        
D. obvious        
D. arrangement    
D. prayed        
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多项选择题

暂不实施电子转单的是( )。

A．出口货物在产地预检的

B．出口货物出境口岸不明确的

C．出境货物需到口岸并批的

D．出境货物按规定需在口岸检验检疫并出证的
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