试题与答案

某公司将税务机关确定的应于2001年12月5日缴纳的税款20万元拖至12月15日缴纳

题型:单项选择题

题目:

某公司将税务机关确定的应于2001年12月5日缴纳的税款20万元拖至12月15日缴纳,根据我国《税收征管法》的规定,税务机关应该依法加收该公司滞纳税款的滞纳金为( )元。

A.100

B.1000

C.10000

D.4000

答案:

参考答案:B

解析: 根据《税收征管法规定》,从滞纳税款之日起,按日加收滞纳税款的0.5‰。加收税款滞纳金的起止时间为税款缴纳期限届满次日起至纳税人实际缴纳税款之日止(本题为12月6日-12月15日,共计10日)。滞纳金=200000×0.5‰×10=1000(元)。

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题型:完形填空

III. Reading Comprehension (35分)

Section A

Directions: 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.

There was a man who played the piano in a small bar. There were not too many ___46___, but because he was a good piano player, some people ___47___ came in every night just to hear him play. But one night, a patron (老顾客) told him he didn’t want to hear him play but to sing a song.

The man said, “I have never done that before in public. I think I’m ___48___ at playing the piano.” But the customer ___49___. He told the waiter, “I’m ___50___ listening to the piano day after day. I want to hear something new and I want that guy to sing.”

The waiter ___51___ across the room, “Hey, buddy! If you want to get ___52___, sing a song. The patrons are asking you to sing!”

So in order no bring some money home that night, the piano player who had never sung in public did so for the very first time. And ___53___ had ever heard the song Mona Lisa sung before ___54___ that night by Nat King Cole, and it surprised all, including the ___55___ himself.

He had talent he was sitting on! He may have lived the rest of his life as a no-name piano player in a no-name bar, but ___56___ he had to sing, he went on to become one of the best-known entertainers in America.

You, too, have skills and ___57___. You may not feel as if your “talent” is particularly ___58___, but it may be better than you think! And with persistence, most skills can be ___59___. Besides, you may as well have no ability at all if you sit on whatever talent you possess. The ___60___ is not “What ability do I have that is useful?” It is rather “How will I use whatever ability I have?”

46.   A. waiters       B. players       C. singers       D. customers

47.   A. never         B. still     C. ever    D. only

48.   A. better  B. nicer   C. easier  D. sooner

49.   A. agreed       B. worried      C. insisted      D. charged

50.   A. familiar with     B. fond of      C. used to      D. tired of

51.   A. complained       B. shouted      C. explained   D. served

52.   A. changed     B. fired          C. paid    D. praised

53.   A. nobody      B. anybody     C. somebody   D. everybody

54.   A. since   B. after   C. until   D. when

55.   A. waiter B. singer C. patron D. owner

56.   A. unless B. although     C. because      D. if

57    A. advantages B. characters   C. abilities      D. principles

58.   A. different    B. surprising   C. famous       D. great

59.   A. improved   B. wasted       C. recognized        D. impressed

60    A. decision     B. difficulty    C. question     D. solution

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