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问题 单项选择题

某法人企业总机构在北京，沈阳、大连分设两个二级分支机构，2010年沈阳分支机构收入、工资、资产三项分别是80万、30万、40万；大连分支机构收入、工资、资产三项分别是60万、40万、60万；2011年第三季度总机构汇总计算应纳税额160万元，沈阳分支机构第三季度预缴税款为（）。

A．37.60万元

B．67.2万元

C．75.2万元

D．82.3万元

答案

参考答案：A

解析：

沈阳分支机构分摊比例=0.35×[80÷(80+60)]+0.35×[30÷(30+40)]+0.30×[40÷(40+60)=47%沈阳分支机构应预缴企业所得税=160×47%×50%=37.60(万元)

完形填空

Mr Clark was born in a small town of England. When he finished middle school, he found work in the police station and he has worked there      42 years and he'll retire(退休)this autumn. He tried to work hard in the past 42 years     he wasn't a lucky man and never caught a thief. He was often sorry for it.

Last weekend, when Mrs Clarke was cooking supper, she found there was no sugar. So she asked her husband      some in the shop near their house. He came in the shop and found a young man stealing some money from a woman's bag. He ran to the thief      , but the young man found and ran away at once. Mr Clarke ran after him. The thief ran into a blind alley（死胡同）and Mr Clarke caught him at last.

"Please give me a chance, sir,"said the young man."I never stole before."

"Who gives me a chance?" said Mr Clarke. "I'll soon retire and I caught a thief for the     time!" 

小题1:A．for              B．since             C．in

小题2:A．and              B．so                C．but

小题3:A．buys             B．buy               C．to buy

小题4:A．quickly          B．quietly           C．carefully

小题5:A．last             B. first               C．second

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单项选择题

下列不属于契税特点的为( )。

A．属于财产税

B．由土地、房屋权属的承受人缴纳

C．各地税率可能不同

D．实行分期征收
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