问题 问答题

某企业实收资本1 500万元,资本公积500万元。其他营业账簿共15件。2007年2月,该企业签订一份租赁合同,租金10万元。2007年3月,该企业与某货运公司签订一份运输合同,运费8万元。2007年4月,该企业又与某公司签订一份保管合同,保管费10万元。 要求:分别计算该企业2007年需要缴纳的各项印花税额。

答案

参考答案:

解析:(1)该企业记载资金的账簿应纳印花税额为: (15 000 000+5 000 000)×0.5‰=10 000(元) (2)该企业其他账簿应纳印花税额为:15×5=75(元) (3)该企业财产租赁合同应纳印花税额为:100 000×1‰=100(元) (4)该企业货物运输合同应纳印花税额为:80 000×0.5‰=40(元) (5)该企业保管合同应纳印花税额为:100 000×1‰=100(元)

单项选择题

In the 1960s, medical researchers Thomas Holmes and Richard Rahe developed a checklist of stressful events. They appreciated the tricky point that any major change can be stressful. Negative events like "serious illness of a family member" were high on the list, but so were some positive life-changing events, like marriage. When you take the Holmes-Rahe test you must remember that the score does not reflect how you deal with stress—it only shows how much you have to deal with. And we now know that the way you handle these events dramatically affects your chances of staying healthy.

By the early 1970s, hundreds of similar studies had followed Holmes and Rahe. And millions of Americans who work and live under stress worried over the reports. Somehow, the research got boiled down to a memorable message. Women’s magazines ran headlines like "Stress causes illness. " If you want to stay physically and mentally healthy, the articles said, avoid stressful events.

But such simplistic advice is impossible to follow. Even if stressful events are dangerous, many—like the death of a loved one—are impossible to avoid. Moreover, any warning to avoid all stressful events is a prescription (处方)for staying away from opportunities as well as trouble. Since any change can be stressful, a person who wanted to be completely free of stress would never marry, have a child, take a new job or move.

The notion that all stress makes you sick also ignores a lot of what we know about people. It assumes we’re all vulnerable (脆弱的) and passive in the face of adversity (逆境). But what about human initiative and creativity Many come through periods of stress with more physical and mental vigor than they had before. We also know that a long time without change or challenge can lead to boredom, and physical and mental strain.

The studies on stress in the early 1970’s led to ().

A. widespread concern over its harmful effects

B. great panic over the mental disorder it could cause

C. an intensive research into stress-related illnesses

D. popular avoidance of stressful jobs

单项选择题 共用题干题