问题 单项选择题

某国有运输企业位于某市区,为居民纳税人, 2008年该公司有关情况如下:
(1) 基本情况:
公司占地2万平方米;拥有房屋原值5000万元,其中20%于2008年10月1日出租,约定租赁期限两年;拥有并使用大客车2辆,办公用小轿车 1辆,载货汽车(自重吨位40吨)30辆。
(2) 公司2008年度经营情况:
① 业务收入情况:货运收入1530万元;装卸搬运收入20万元;房屋租金收入430万元;上述各项收入均分别核算;
② 营业成本380万元;营业费用570万元,其中包括业务宣传费16万元,广告费33万元;
③ 管理费用350万元(已包括缴纳的印花税,未包括其他各项税金),其中:业务招待费21.54万元;
④ 财务费用6万元;
⑤ 营业外支出91万元,系本年9月份通过民政局的公益捐赠;
⑥ 投资收益账户中表明:从其他居民企业分得投资收益170万元。
(3) 其他资料:
① 公司共有职工50人,全年列入成本、费用中的工资支出84万元;拨缴工会经费1.68万元 (取得专用收据),实际支出职工福利费15万元、职工教育经费3.6万元;
② 城镇土地使用税年税额3元/平方米;车船税年税额:大客车300元/辆,小轿车200元/辆,载货汽车每自重吨位年税额50元;房产税扣除比例为30%。
要求:根据所给资料,回答下列问题:

该企业2008年应缴纳的城镇土地使用税、房产税、车船税为( )万元。

A.92.68

B.94.69

C.103.58

D.91.78

答案

参考答案:C

解析: 该企业2008年应纳的城镇土地使用税、房产税、车船税:
应纳城镇土地使用税
=2×3=6(万元)
应纳房产税
=5000×(1-30%)×1.2%+430×12%-5000×(1-30%)×20%×1.2%×3÷12
=91.50(万元)
应纳车船税
=300×2+200×1+50×30×40
=60800(元)=6.08(万元)
该企业2008年应纳的城镇土地使用税、房产税、车船税=6+91.50+6.08=103.58(万元)。

阅读理解

People who multitask all the time may be the worst at doing two things at once, a new research suggests. The findings, based on performances and self-evaluation by about 275 college students, indicate that many people multitask not out of a desire to increase productivity, but because they are easily distracted and can’t focus on one activity. And “those people turn out to be the worst at handling different things,” said David Sanbonmatsu, a psychologist at the University of Utah.

Sanbonmatsu and his colleagues gave the students a set of tests and asked them to report how often they multitasked, how good they thought they were at it, and how sensation-seeking (寻求刺激) or imperative (冲动) they were. They then evaluated the participants’ multitasking ability with a tricky mental task that required the students to do simple mathematical calculations while remembering a set of letters.

Not surprisingly, the scientists said, most people thought they were better than average at multitasking, and those who thought they were better at it were more likely to report using a cellphone while driving or viewing multiple kinds of media at once. But those who frequently deal with many things at the same time were found to perform the worst at the actual multitasking test. They also were more likely to admit to sensation-seeking and impulsive behavior, which connects with how easily people get bored and distracted.

“People multitask not because it’s going to lead to greater productivity, but because they’re distractible, and they get sucked into things that are not as important.” Sanbonmatsu said.

Adam Gazzaley, a researcher at the University of California, San Francisco, who was not a member of the research group, said one limitation of the study was that it couldn’t find out whether people who start out less focused tend toward multitasking or whether people’s recognizing and understanding abilities change as a result of multitasking.

The findings do suggest, however, why the sensation-seeker who multitask the most may enjoy risky distracted driving. “People who are multitasking are generally less sensitive to risky situations.” said Paul Atchley, another researcher not in the group. “This may partly explain why people go in for these situations even though they’re dangerous.”

小题1:The research led by Sanbonmatsu indicates that people who multitask __________.

A.seek high productivity constantly

B.prefer handling different things when getting bored

C.are more focused when doing many things at a time

D.have the poorest results in doing various things at the same time小题2:When Sanbonmatsu and his colleagues conducted their research, they __________.

A.assessed the multitasking ability of the students

B.evaluated the academic achievements of the students

C.analyzed the effects of the participants’ tricky mental tasks

D.measured the changes of the students’ understanding ability小题3:According to Sanbonmatsu, people multitask because of their __________.

A.limited power in calculation

B.interests in doing things differently

C.inability to concentrate on one task

D.impulsive desire to try new things小题4:From the last paragraph, we can learn that multitaskers usually __________.

A.drive very skillfully

B.go in for different tasks

C.fail to react quickly to potential dangers

D.refuse to explain the reasons for their behavior

单项选择题