问题 问答题

某企业2008年8月份开业,注册资金220万元,当年发生经营活动如下: (1) 领受工商营业执照、房屋产权证、土地使用证、税务登记证、卫生许可证各一份; (2) 建账时共设账簿8册,其中资金账簿一册,记载实收资本220万元; (3) 采用以货换货方式进行商品交易签订合同两份,一份标明价值,自身商品价值50万元,对方商品价值55万元; (4) 与银行签订借款合同1份,记载金额50万元,合同上注明利息5万元; (5) 与某律师事务所签订一份法律顾问合同,记载金额5万元; (6) 订立受托加工合同一份,加工费金额20万元,自行提供原材料100万元。 要求:分别计算上述业务的应缴纳的印花税,扼要简述相关政策。

答案

参考答案:

解析:(1) 权利许可证照按件贴花,每件5元。税务登记证、卫生许可证不贴花。 领受权利许可证照应缴纳的印花税=5+5+5=15(元) (2) 记载资金的账簿按0.05%占花,其他账薄按件贴花,每件5元。 设置账簿应缴纳的印花税=7×5+2200000×0.05%=35+1100=1135(元) (3) 以物易物应当按购销合同贴花,税率为0.3‰以货换货应缴纳印花税=(500000+550000)×0.3‰=315(元) (4) 与银行的合同,应当按借款合同贴花。税率为0.005%,利息不贴花。 借款合同应缴纳的印花税=500000×0.005%=25(元) (5) 法律咨询合同不属于印花税的应税合同,所以书立的合同不贴花。 (6) 对于由受托方提供原材料的加工定作合同,凡在合同中分别记载加工费金额和原材料金额的,应分别按“加工承揽合同”“购销合同”计税。加工合同和购销合同应缴纳印花税=200000×0.5‰+1000000×0.3‰=400(元)

阅读理解

阅读理解。

     In the West, advertisements are the fuel that makes mass media work. Many TV stations, newspapers,

magazines, radio stations are privately (私下地) owned. The government does not give them money. So

where does the money come from? From advertisements. Without advertisements, there would not be these

private businesses.

     Have you ever asked yourself what advertising is? Through the years, people have given different answers

to the question. For some time it was felt that advertising was a means of "keeping your name before the

public". And some people thought that advertising was "truth well told". Now more and more people consider

it in this way: Advertising is the paid, non-personal, and usually persuasive presentation of goods, services

and ideas by some certain sponsors (赞助商) through various media.

     First, advertising is usually paid for. Various sponsors pay for the advertisements we see, read, and hear

over the various media. Second, advertising is non-personal. It is not face-to-face communication. Although

you may feel that a message in a certain advertisement is aimed directly at you, in fact, it is directed at large

groups of people. Third, advertising is usually persuasive. Directly or indirectly it asks people to do something.

All advertisements try to make people believe that the product, idea, or service advertised can benefit them.

Fourth, the sponsors of the advertisement must show their names. From the advertisement, we can see if

the sponsor is a company, or a single person. Fifth, advertising reaches us through old and modern mass

media. Included in the old media are newspapers, magazines, radio, television, and films. Modern media include

emails, matchbox covers, and boards on top of buildings.

1. The existence of the privately owned mass media depends on the support of ____.

A. the government

B. their owners' families

C. advertisements

D. the TV stations 

2. The passage seems to say that different ideas of advertising are given due to ____.

A. the change of time

B. the subject of the advertisements

C. people's age difference

D. people's different opinions

3. Which of the following is considered modern mass media? 

A. Newspapers

B. Emails

C. Magazines

D. Films

4. According to the passage, which of the following statements about advertisements i8 NOT true?

A. The sponsors are always mentioned.

B. Advertising must be honest and humorous.

C. There is the description of things advertised.

D. Advertising is meant for large groups of people.

单项选择题