2012年3月份，位于市区的某工业企业以80万元从境外某单位（境内_爱下问搜题

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问题单项选择题

2012年3月份，位于市区的某工业企业以80万元从境外某单位（境内无代理人）购入一项商标权；当月，该工业企业又以100万元的价格将该商标权转让给位于县城的某科技公司。则下列说法正确的是（）

A.工业企业购入商标权应代扣代缴城市维护建设税0元

B.工业企业转让商标权应缴纳城市维护建设税0.35万元

C.工业企业转让商标权应缴纳教育费附加0.03万元

D.位于县城的科技公司购入商标权应代扣代缴城市维护建设税0.25万元

答案

参考答案：B

解析：

自2010年12月1日起，对外商投资企业、外国企业及外籍个人征收城市维护建设税和教育费附加，工业企业购入商标权应代扣代缴城市维护建设税=80×5%×7%=0.28（万元），选项A不正确；

工业企业转让商标权应缴纳城市维护建设税=100×5%×7%=0.35（万元），选项B正确，选项D不正确；

工业企业转让商标权应缴纳教育费附加=100×5%×3%=0.15（万元），选项C不正确。

单项选择题

给出下列有关List的表达式，则哪个选项的叙述是对的List 1 = new List(6，true)；

A．No 5 6 8

B．5 6 8 No

C．No 5 14

D．8 6 No 5

完形填空

For each blank in the following passage there are four words or phrases marked A,B, C and D. Fill in each blank with the word or phrase that best fits the context.
When I was a college student, I did a lot of travelling abroad. That was because a professor 50 me to do so. She said,“Now is the time for you to travel around the world,    51    your knowledge through actual experiences and have fun!” I agreed with her.
Since I started to work for a    52   company, however, I have done most of my travellling through the Internet. By using the Internet, I have seen the sights of many cities on my computer screen. And I have really made business   53  , too. With the help of the Internet, I have also got    54   about food in different countries.
Therefore, I was beginning to feel that actual trips were   55  necessary when I happened to read a famous chef’s comment on the Internet. He said,“It is very difficult to have real Italian food in a foreign country, because we enjoy food and the atmosphere around us at the same time. So why don’t you fly over to Italy and enjoy real Italian   56  ?” Those words reminded me of my   57  advice. As information technology   58  ,you might be able to do without making some real trips. But this also means that you will miss the various   59  you can get from travelling.
Today there are people who   60  direct communication with others and spend much of their time on the Internet. It is not surprising to see a group of people   61  not with each other but into their micro phones. It seems as if such people are   62  by an invisible wall. They seem to be losing out on a good chance to   63  and talk with other people. I do not think that they are taking good advantage of information technology. We should use information technology as a tool to make our daily communication more fruitful. However, we should never let it   64 our time for face-to-face communication. Let’s make use of information technology more  wisely, and have great fun in experiencing the actual world.

A．information

C．professor’s

C．communicating

D．make use of