问题 单项选择题

As any diplomat from Britain, Austria or Turkey can tell you, handling the legacy of a vanished, far-flung empire is a tricky business. But for Georgia, the gap between old glory and present vulnerability is especially wide.

Today’s Georgia is diminished by war, buffeted by geopolitics and recovering from post-Soviet chaos. But 800 years ago the country was a mighty military, cultural and ecclesiastical force. Its greatest monarch, Queen Tamara, defeated many foes (including her first husband) and built fine monuments. In her time, Georgia also had a big stake in the Christian life of the Holy Land. From Jerusalem to the Balkans, Georgia’s priests, artists and church-builders were active and respected. So too were its poets, like Shota Rustaveli, the national bard who dedicated an epic to his beloved queen.

In between seeking western aid and coping with power cuts, modern Georgia has pledged to keep a wary eye on every place where churches, inscriptions and frescoes testify to its golden age. That includes Greece, Turkey, Bulgaria, Romania and above all, Israel. Last year, Georgians were enraged when a fresco of Rustaveli, in a Jerusalem church under the care of the Greek Orthodox Patriarchate, was defaced, then badly restored. This year, a better restoration was done, but Georgians now want a promise that in all future restoration their own experts can take part. They also want to stop the seepage of Georgian frescoes and icons, supposedly under the Patriarchate’s care, on to the art market. Several times, Georgia has had to use its meagre resources to buy back pieces of the national heritage. The hope is that things will improve with the recent election of a new Jerusalem Patriarch, after his predecessor was ousted under a cloud of scandal.

Georgia’s ties with Israel are good, thanks to a thriving Georgian-Jewish community with happy memories of its homeland. Georgia also gets along with Greece, amid a fug of sentimentality over legends about the Argonauts that link the two nations. But can these warm, fuzzy feelings translate into better protection for an ancient culture That will be a challenge for Geld Bezhuashvili, who succeeds Salome Zourabichvili, the French-born diplomat who was sacked, after a power struggle, as Georgian foreign minister on October 19th.

Romania is mentioned in the text to ()

A. illustrate a fresco of Rustaveli

B. demonstrate the western aid Georgia obtained

C. indicate Georgia’s golden age

D.specify the scope of Georgia’s lookout

答案

参考答案:D

解析:

[考点解析] 本题是一道细节题,测试考生对原文第三段第二句主语“That”一词的理解。“That”一词指代的是第三段首句中的“...keep a wary eye on every place...”(小心留意每一个地方……),故本题的答案应该是D“specify the scope of Georgia’s lookout”(具体说明格鲁吉亚留意的范围)。

问答题

2010年,位于A市的鸿宇药业制造公司为了实行战略扩张,进行了相应的并购重组,相关业务如下:
(1)2010年4月,鸿宇药业公司吸收合并了于A市的M公司,从M公司承继价值1000万元、占地面积9000平方米的厂房,M公司注销,合并后原投资主体存续。
(2)2010年4月,宏大公司申请破产,通过协商,鸿宇药业公司承受宏大公司在A市的价值800万元、占地面积为6000平方米的厂房,鸿宇药业公司当月以银行存款结清,对企业员工不予安置问题。
(3)2010年6月,鸿宇药业公司在A市购买一个占地24000平方米的停车场,合同总价款为2000万元,合同约定分三期付款,当年付款800万元。
(4)2010年3月,鸿宇药业公司为了在B市建立生产基地,购买了价值4000万元、占地面积18000平方米的厂房;并购买了耕地15000平方米(其中3000平方米用于经依法申请获得批准建设医院和中学学校)、非耕地5000平方米,应缴纳土地出让金1000万元,当地政府给予出让金减免100万元,实际缴纳出让金900万元。
(5)2010年12月,A市一家国有企业出售,经过谈判,鸿宇药业收购了这家国有企业,该国有企业注销法人资格,鸿宇药业承受该国有企业的土地价值1000万元,占地面积50000平方米,和该国有企业的职工签订了劳动合同,其中11%的职工签订了长达3年的劳动合同,22%的职工签订了5年劳动合同,10%的员工签订了1年劳动合同,其余员工领取补偿金离职。
(注:A市城镇土地使用税年税额8元/平方米,B市城镇土地使用税年税额2.5元/平方米,B市耕地占用税45元,契税税率均为3%)
要求:根据上述资料,按下列序号计算回答问题。每问需计算出合计数:

2010年鸿宇药业吸收合并M公司应缴纳契税;

填空题