甲公司是一家主营图书销售的有限责任公司。在2009年度，甲公司的_爱下问搜题

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问题单项选择题

甲公司是一家主营图书销售的有限责任公司。在2009年度，甲公司的主要经营情况如下：(1)销售图书取得不含税收入40万元；(2)转让一项专利技术给日本境内的公司，获得收入20万元。此外，甲公司的股东李某在该年度取得公司分配的红利3万元，同时自己撰写的著作出版获得稿酬2万元。

假定甲公司是小规模纳税人，则销售图书取得的收人在计算增值税应纳税额时，应当适用( )。

A．17%的税率

B．13%的税率

C．6%的征收率

D．3%的征收率

答案

参考答案：D

解析：
本题考查小规模纳税人的增值税征收率。《增值税暂行条例》第12条规定：“小规模纳税人增值税征收率为3%。” “征收率的调整，由国务院决定。”可见，选项D是正确答案。

完形填空

During the Christmas break from college, a young man wanted to borrow his father’s car. He was going to a New Year’s Eve   21  to be held in Vermont. The father was   22  about the son hitting one of the roadblocks that people set up all over the place on New Year’s Eve. However, a(n)   23  reached was that the son would be allowed to use the car, but he would not drink at all.
So he drove to Vermont, got completely   24 , and attempted to drive home. On the way home he hit a roadblock. He was told to   25  the car and stand in a line of people that were being given the sobriety (not drunk)   26 . However, the policeman   27  him out. He was   小题1: standing off to the side while the others were   29  the police officer how well they could walk a   30  line, etc.
At 7:00 am the next morning, his father got up to answer the   31 . There were   32  policemen there. They asked him if he was the   33  of that red FIAT. He replied, “Yes, I am.” One of the policemen asked him if he was driving the car the evening before and he said that his son had been the driver.
When the young man   34  himself in front of the policemen, he knew he was in some sort of   35 . Upon questioning, he   36  that he was driving the car. But when asked if he had been   37 , he said, “NO!” When the policemen asked if they could see his car, he was unable to remember the   38 . He said that it was in the garage.
And when the four of them walked out to look at the car, instead of looking at the car he had driven the   39  before, they saw a   40  car parked there.

D．sports meeting

判断题

要约是希望和他人订立合同的意思表示，该意思表示应当内容具体、确定且表明经受要约人承诺，要约人即受该意思表示约束。( )