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问题 单项选择题

某税种征税对象为应税收入，采用超额累进税率，应税收入500元以下的，适用税率为5%;应税收入500～2000元的，适用税率为10%;应税收入2000～5000元的，适用税率为15%。某纳税人应税收入为4500元，则应纳税额为()

A、425元

B、220元

C、550元

D、570元

答案

参考答案：C

解析：应纳税额=500×5%+1500×10%+(4500-2000)×15%=550(元)。

选择题
若不计机械自重及摩擦，利用下列机械中不能用5N的力提起重物10N的物体的是（　　）

A．一个动滑轮

B．一个定滑轮

C．杠杆

D．滑轮组
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填空题

The World Trade Organization came into being in 1995. It is the successor (后继) to the General Agreement (协议) on Tariffs (关税) and Trade (GATT) established in the wake of (作为……的后果) the Second World War.
The multilateral (多边的) trading system was developed through a series of trade negotiations or rounds. The first rounds dealt mainly with tariff reductions but later negotiations (谈判) included other areas such as anti-dumping (反倾销) and non-tariff measures. The latest round, the 1986-1994 Uruguay Round, led to the WTO’s creation.
The negotiations did not end there. Some continued after the end of the Uruguay Round. In February 1997 agreement was reached on telecommunications (电信) services, with 69 governments agreeing to wide-ranging liberation measures that went beyond those agreed in Uruguay Round.
In the same year 40 governments concluded (缔结) negotiations for tariff-free trade in information technology products, and 70 members concluded a financial services deal covering more than 95% of trade in banking, insurance, securities and financial information.
At the May 1998 ministerial meeting in Geneva, WTO members agreed to study trade issues arising from global electronic commerce.
The next ministerial conference is due to be held in Seattle of the United States in late 1999. In 2000, new talks are due to start on agriculture and services, and possibly a range of other issues.
WTO was (46) in 1995, the original organization of which was (47) . A series of trade negotiations resulted in (48) . The creation of WTO was made in (49) .
Negotiations for tariff-free trade were reached in (50) products in 1997.
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