问题 单项选择题

印花税的税率适用5‰o的税率为()。

A.购销合同

B.建筑安装工程承包合同

C.建筑工程勘察设计合同

D.仓储保管合同

答案

参考答案:C

解析:

适用5‰o的税率为"加工承揽合同"、"建筑工程勘察设计合同"、"货物运输合同"、"产权转移书据"、"营业账簿"税目中记载资金的账簿。

阅读理解

阅读理解。

     It's spring-time again! Are you still staying at home and watching boring TV programs? Why not go out

to bathe in the warm sunshine and enjoy the flowers? Here are three places for you to visit to see the most

beautiful sceneries (景色).

     Our first stop is Lijiang, Yunan province. From mid-March to late April, the spring air in Lijiang is sweet

with the perfume of cherries (樱桃). Cherries are one of the first fruits to be sold at the market each year.

Sellers put the fruit in large glass jars, making the most wonderful of sights. The lovely bright red cherries

will get you in a spring mood.

     Next, from late March to April, Wuyuan, Jiangxi province is one of the best places to enjoy the fascination

of bright yellow rape flowers. Walking along the stone roads, over bridges, seeing the waves of flowers, you

will feel you are returning to nature.

     Last, from mid-April to early May, you can visit Qing dao in Shandong province. A sea of sakura (樱花)

will wait you.

     People say that more sakura trees are planted here than in any other place in the world except Japan. In

a park in Qingdao, there are more than 20,000 sakura trees.

     Can't wait to feast (款待) your eyes? These beautiful sights are worth a weekend or two of anyone's

time.

1. How many places where you can enjoy spring-time are talked about in the passage?

A. Three.

B. Two.

C. One.

2. It's early May now, where can you visit?

A. Lijiang, Yunan province.

B. Wuyuan, Jiangxi province.

C. Qingdao, Shandong province.

3. What do people think of the sakura trees in Qingdao?

A. They are most densely planted in the world.

B. They are most densely planted in China.

C. They are more densely planted than in Japan.

4. If you have a seven-day holiday in April, you can go to visit besides Qingdao.

A. Lijiang

B. Wuyuan

C. Both

5. What channel does the passage probably come from?

A. News Channel.

B. Games Channel.

C. Travel Channel.

选择题