问题 单项选择题

某交通运输企业2014年12月签订以下合同:(1)与某融资租赁公司签订融资租赁合同租入新车15辆,合同载明租赁期限为3年,每年支付租金100万元;(2)与某客户签订货物运输合同,合同载明货物价值500万元、运输费用45万元;(3)与某运输企业签订租赁合同,合同载明将本企业闲置的总价值300万元的10辆货车出租,每辆车月租金4000元,租期未定;(4)与某保险公司签订2015年车辆保险合同,合同载明为本企业的50辆车上第三方责任险,每辆车年保险费4000元。该企业当月应缴纳的印花税是()。

A.505元

B.540元

C.580元

D.640元

答案

参考答案:C

解析:应纳印花税=1000000×0.05‰×3+450000×0.5‰+5+50×4000×1‰=580(元)

阅读理解

阅读理解。

     Suppose you don’t need your car today. And suppose, as it happens, that a stranger in your

area does need a car. Would you be willing to rent yours out?

     Several car-sharing start-ups, including Getaround, RelayRides and JustShareIt, are eager to

connect car owners with renters this way. The companies have different rules, but participatingo

wners receive, generally speaking, about two-thirds of the rental earnings. RelayRides says an

owner of a midsize, late-model sedan who rents out a car for 10 hours a week could expect to

clear about $3,000 a year.

     Peer-to-peer car sharing remains in the trial stage; it can be found in San Francisco and a few

other places. It has a long way to go before it becomes the auto equivalent of Airbnb, the surprise

success story for peer-to-peer sharing of space in apartments and houses.

     Shelby Clark, founder of RelayRides, says potential investors in his company have been

concerned that owners will be afraid to hand their car over to strangers. To address that, he points

to Airbnb, saying, “Letting people sleep in your living room is much more of a disturbance into

your personal space than letting someone use your car.”

     All of these companies offer their own insurance coverage for their renters, which are supposed

to put owners’ minds at ease. But only two states-California and Oregon-have passed laws to

clarify that an owner will not suffer any consequences should a car-sharing renter have an accident.

     “In all the other states, legal ambiguity remains,” Shelby Clark says. “If a renter should be

involved in a serious accident in those states, the victim can be expected to go after every party

possible, including the car’s owner.”

     Also to remove the worries of car owners, the driving records of renters are checked for recent

serious violations.

1. What does the underlined word “sedan” in Paragraph 2 probably refer to?______

A. A kind of car.

B. An owner of a car.

C. A renting company.

D. A car-sharing renter 

2. Which of the following is true of Airbnb?  ______

A. It cares little about personal privacy.

B. It deals with house-sharing successfully.

C. It is a very popular car-sharing company.

D. Its ideas are being tried out in some states.  

 3. If a car-sharing renter should have an accident in California, the car’s owner   ___   

A. has to take legal responsibility  

B. will not suffer the consequence

C. is not covered by health insurance

D. must pay the insurance for the renter 

4. According to the text, more car-owners will participate in the service, if       _    

A. legal ambiguity is clarified in all the states

B. renters are warned not to violate traffic rules

C. more money is given to participating owners

D. people are aware of the importance of sharing 

5. It can be learned from the text that car-sharing         

A. makes no profit

B. remains in popularity

C. is against the state law

D. is a new business model

单项选择题