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问题 多项选择题

下列属于印花税的纳税义务人的有（）

A.因其发明创造，经申请依法取得国家专利机关颁发的专利证书的某人

B.在国外领受但在国内使用应税凭证的某人

C.以电子形式签订的购销合同的当事人

D.与银行签订借款合同的外商投资企业

答案

参考答案：A, B, C, D

解析：

按照书立、使用、领受应税凭证的不同，印花税纳税人可以分为立合同人、立据人、立账簿人、领受人、使用人和各类电子应税凭证的签订人。

选项A是权利、许可证照的领受人；

选项B是应税凭证的使用人；

选项C是电子应税凭证的签订人；

选项D是借款合同的立合同人。

解答题

（1）一个三角形底边的长是a，高是h。如果将底边增加2，高减少2，为了使面积不变，那么a和h应满足什么关系？

 （2）已知等腰三角形的周长为20，若有一边长为4，则另外两边的长分别是多少？

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填空题


A Recent Erymology of the Word "Culture"“文化”一词的新词源
Look in an old dictionary—say, a pre-1960 Webster’s—and you’ll likely find a definition of culture (1) looks something like this: "1．The cultivation of soil. 2．The raising, improvement, or development of some plant, animal (2) product. " This use of the word has its roots in the ancient Latin word cultura, "cultivation" or "tending," and (3) entrance into the English language had begun by the year 1430. By the time the Webster’s definition above was (4) , another definition had begun to take precedence over the old Latin denotation; culture was coming to mean "the training, (5) , and refinement of mind, tastes, and manners" (Oxford English Dictionary). The OED traces this definition, which today we associate (6) the phrase "high culture," back as far as 1805; by the middle of the 20th century, it was (7) becoming the word’s primary definition.
However, if you try a more modem source, like the American Heritage English Dictionary, (8) find a primary definition of culture which is substantially different than either of the two given above: "The totality (9) socially transmitted behavior patterns, arts, beliefs, institutions, and all other products of human work and thought. " Why such a (10) , and in such a (relatively) short period of time Well, in the past 40 years, the use of the (11) "culture" has been heavily influenced by the academic fields of sociology and cultural anthropology. These fields have gradually brought (12) was once a minor definition of culture (the last of eight definitions given in the old 1958 Webster’s quoted (13) ) into the mainstream.
It is easy to imagine how the US society which was so focused on "socially transmitted (14) patterns" in the sixties would come to need a word to describe the object of its interest. The civil (15) movement during this era brought everyone’s attention to bear on cultural differences within US society, while the Vietnam War (16) to emphasize the position of the US culture in relation to other world cultures.
Over time, these new uses (17) the word culture have eclipsed its older meanings, those associated with cultivation of the land and the production of (18) . You might say that an aspect of US culture over the past 40 years is its fascination with the (19) of culture itself—a fascination which has brought about many changes in the way we speak and the (20) of words which we commonly use.

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