下列说法中，不符合印花税计税依据的是( )。
A．购销合同的计税依据为购销金额，不得作任何扣除
B．记载资金的营业账簿，以实收资本和资本公积的两项合计金额为计税依据
C．财产保险合同的计税依据为所保财产的金额
D．对技术开发合同，只就合同所载的报酬金额计税，研究开发经费不作为计税依据
参考答案：C
解析： 财产保险合同的计税依据为支付(收取)的保险费金额，不包括所保财产的金额。
| Shakespeare's Birthplace and Exhibition of Shakespeare's World Welcome to the worldfamous house where William Shakespeare was born in 1564 and where he grew up. The property (房产) remained in the ownership of Shakespeare's family until 1806.The House has welcomed visitors travelling from all over the world, for over 250 years.
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| ◆Enter through the Visitors' Centre and see the highlypraised exhibition Shakespeare's World, a lively and full introduction to the life and work of Shakespeare. ◆Stand in the rooms where Shakespeare grew up. ◆Discover examples of furniture and needlework from Shakespeare's period. ◆Enjoy the traditional (传统的) English garden, planted with trees and flowers mentioned in the poet's works.   The Birthplace is within easy walking distance of all the car parks shown on the map; nearest is Windsor Street(3 minutes' walk).  The House may present difficulties but the Visitors' Centre, its exhibition, and the garden are accessible(可进入的) to wheelchair users.  The Shakespeare Coffee House(opposite the Birthplace). | |
| 1. How much is the admission for a family of two grownups and two children? | |
| A. ￡9.80. B. ￡12.00. C. ￡14.20. D. ￡16.40. | |
| 2. Where is the nearest parking place to Shakespeare's Birthplace? | |
| A. Behind the exhibition hall. B. Opposite the Visitors' Centre. C. At Windsor Street. D. Near the Coffee House. | |
| 3. A wheelchair user may need help to enter ________. | |
| A. the House B. the garden C. the Visitors' Centre D. the exhibition hall |