问题 单项选择题

根据印花税的有关规定,下列说法不正确的是( )。

A.在应纳税凭证书立或领受时即,行贴花完税,不得延至凭证生效日期贴花

B.已经贴花的凭证,凡修改后金额增加的部分,应补贴印花

C.对已贴花的各类应纳税凭证,纳税人须按规定期限保管,不得私自销毁,以备纳税检查

D.应税凭证所载金额为外国货币的,按凭证书立当月1日的国家外汇管理局公布的外汇牌价折合人民币,计算应纳税额

答案

参考答案:D

解析: 应税凭证所载金额为外国货币的,按凭证书立当日的国家外汇管理局公布的外汇牌价折合人民币,计算应纳税额。

完形填空
Some years ago I was offered a writing assignment that would require three months of travel through Europe. I had been      abroad a couple of times, but I could hardly      claim to know my way around, the continent.     , my knowledge of foreign languages was      limited to a little college French.
I     . How would I, unable to speak the language,      familiar with local geography or transportation systems, conduct interviews and do
    research? It seemed impossible, and with considerable      I sat down to write a letter rejecting the     . Halfway through, a     
ran through my mind: you can't learn if you don't try. So I      the assignment.
There were some bad     . But by the time I finished the trip, I was an experienced traveler. And ever since, I have never hesitated to head for even the most      places, without guides or      advancebookings, confident that somehow I will     .
The point is that the new, the different, is almost by definition     . But each time you try something, you learn, and as the learning     , the world opens to you.
I've learned to ski at 40, and flown up the Rhine River in a(n)     . And I know I'll go on doing such things. It's not because I'm braver or more daring than others. I'm not. But I'll accept worry as another name for      and I believe I can      wonders.
小题1:
A.aboardB.abroad
C.awayD.out
小题2:
A.claimB.declare
C.hopeD.deny
小题3:
A.SomehowB.However
C.InsteadD.Moreover
小题4:
A.accustomedB.added
C.limitedD.suited
小题5:
A.resignedB.hesitated
C.trembledD.suspected
小题6:
A.only tooB.more than
C.apart fromD.far from
小题7:
A.operationsB.experiments
C.researchD.business
小题8:
A.regretB.doubt
C.terrorD.disappointment
小题9:
A.requestB.job
C.trustD.assignment
小题10:
A.reactionB.thought
C.meaningD.conflict
小题11:
A.accomplishedB.received
C.acceptedD.resisted
小题12:
A.exchangesB.conditions
C.tripsD.experiences
小题13:
A.remoteB.accessible
C.interestingD.crowded
小题14:
A.stillB.everC.evenD.yet
小题15:
A.doB.manageC.makeD.fit
小题16:
A.astonishingB.frightening
C.fascinatingD.exciting
小题17:
A.comes upB.shows up
C.piles upD.steps up
小题18:
A.airportB.motorboat
C.surfboardD.balloon
小题19:
A.goalB.opportunity
C.struggleD.challenge
小题20:
A.workB.own
C.winD.achieve
单项选择题