问题 单项选择题

2012年1月甲公司从乙公司租入一台机器设备,设备总价值为1000万元,双方签订的合同规定,每月租金为20000元,按月支付,租期三年。当月,甲公司按照合同约定支付了当月的租金。已知财产租赁合同印花税税率为1‰。则甲公司1月份应当缴纳印花税()元。

A.5

B.20

C.240

D.720

答案

参考答案:D

解析:财产租赁合同的计税依据为租赁金额,印花税计税依据=20000×12×3=720000(元),甲公司1月份应缴纳印花税=720000×1‰=720(元)。

单项选择题 A1型题
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The evidence for harmony may not be obvious in some families. But it seems that four out of five young people now get on with their parents, which is the opposite of the popularly-held image of unhappy teenagers locked in their room after endless family quarrels.

An important new study into teenage attitudes surprisingly shows that their family life is more harmonious than it has ever been in the past. “We were surprised by just how positive today’s young people seem to be about their families,” said one member of the research team. “They’re expected to be rebellious (叛逆的) and selfish but actually they have other things on their minds; they want a car and material goods, and they worry about whether school is serving them well. There’s more negotiation and discussion between parents and children, and children expect to take part in the family decision-making process. They don’t want to rock the boat.”

So it seems that this generation of parents is much more likely than parents of 30 years ago to treat their children as friends. “My parents are happy to discuss things with me and willing to listen to me,” says 17-year-old Daniel Lazall, “I always tell them when I’m going out clubbing. As long as they know what I’m doing, they’re fine with it.” Susan Crome, who is now 21, agrees. “Looking back on the last 10 years, there was a lot of what you could call negotiation. For example, as long as I’d done all my homework, I could go out on a Saturday night. But I think my grandparents were a lot stricter with my parents than that.”

Maybe this positive view of family life should not be unexpected. It is possible that the idea of teenage rebellion is not rooted in real facts. A researcher comments, “Our surprise that teenagers say they get along well with their parents comes because of a brief period in our social history when teenagers were regarded as different beings. But that idea of rebelling and breaking away from their parents really only happened during that one time in the 1960s when everyone rebelled. The normal situation throughout history has been a smooth change from helping out with the family business to taking it over.”

小题1:What is the popularly- held image of teenagers?

A.They worry about their school life.

B.They live in harmony with their parents.

C.They have to be locked in to avoid making troubles.

D.They quarrel a lot with their parents.小题2:The study shows that teenagers don’t want to ______.

A.share family responsibility

B.cause trouble in their families

C.go boating with their family

D.make family decisions小题3:Compared with parents of 30 years ago, today’s parents______.

A.go to clubs more often with their children

B.are much stricter with their children

C.care less about their children’s life

D.give their children more freedom小题4:According to the author, teenage rebellion _______.

A.may be a false belief

B.is common nowadays

C.is based on real facts

D.resulted from changes in families小题5:What is the passage mainly about?

A.Negotiation in family.

B.Education in family.

C.Harmony in family.

D.Teenage trouble in family.