井架与旅工用电梯和脚手架等与建筑物通道的两侧边,必须设防护栏杆。
参考答案:对
Billy and Sam were twins. They were in the same class. They were both very happy. One day their teacher asked the class to write a composition(作文)“My Mother”. Sam wrote one, but Billy was lazy. He just copied his brother’s. The next day, the teacher asked Billy why his composition was the same as Sam’s. “We have the same mother, don’t we?”answered Billy.
根据短文内容判断句子正误,正确的填T,错误的填F。
小题1:Sam was older than Billy.
小题2:Sam and Billy were in different classes
小题3:The name of the composition was “My Mother”
小题4:Billy’s composition was the same as Sam’s
小题5:Billy was not lazy. He was very clever
某企业2014年初房产原值3000万元,其中厂房原值2600万元,厂办幼儿园房产原值300万元,独立地下工业用仓库原值100万元。该企业2014年发生下列业务:
(1)6月30日将原值为300万元的厂房出租,合同约定每年租金24万元,7月1日起租,租赁期3年。
(2)7月份购买新建的地下商铺用于商业用途,购买合同金额200万元,9月份交付使用。
(3)10月份接受甲公司委托加工一批产品,签订的加工承揽合同中注明原材料由受托方提供,金额为100万元,收取加工劳务费30万元。该产品由本企业负责运输,合同中注明运费2万元,仓储保管费2000元,装卸费500元。(注:当地政府规定的计算房产余值的扣除比例是20%,工业用途地下建筑房产以原价的50%作为应税房产原值,商业用途地下建筑房产以原价的70%作为应税房产原值。)
要求:根据上述资料,回答下列问题。
2014年10月份该企业与加工业务相关的合同应缴纳印花税()元。
A.450
B.452
C.460
D.462