根据营业税法律制度的规定，下列应当征收营业税的是( )。 A．个人将房屋无偿赠送给

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       When I was a child, I often dreamed of the time when I could leave home and escape to the city. We

lived on a farm, in the winter especially, we were quite cut off from the outside world. As soon as I left

school, I packed my bags and moved to the capital. However, I soon discovered that my life has its

problems too.

       One big disadvantage is money. It costs so much to go out, not to mention basics like food and

housing. Another disadvantage is pollution. I suffer from asthma(哮喘), and at times the air is so bad that

I am afraid to go outside. Then there is the problem of traveling round. Although I have a car, I seldom

use it because of the traffic jams. One choice is to go by bicycle, but that can be quite dangerous.

       Of course there are advantages. First, there is so much to do in the city, whatever you tastes in culture or entertainment(娱乐活动). Besides, there are wonderful jobs and greater chances of moving to a more

important job or position. Finally, if you like shopping, the variety of goods is very surprising-and, what is more, shops are often only a short walk away.

       Is life better then, in the city? Perhaps it is, when you are in your teens(十几岁)or twenties. However, as you get older, and especially if you have small children, the peace of the countryside may seem

preferable. I certainly hope to move back there soon.

1. What was the writer always thinking about when he was a child?

A. Staying on the farm.

B. Moving to the countryside.

C. Leaving home for the city.

D. Running away from the school.

2. Which of the following is true about the writer?

A. He is very old now.

B. He is in good health.

C. He prefers driving a car.

D. He lives in the city now.

3. In the passage, the writer tries to __________.

A. express his opinions about way of life

B. describe his life in the countryside

C. show an interest in the outside world

D. persuade the reader to live in the city

4. How is the passage mainly developed?

A. By inferring.

B. By comparing.

C. By listing examples.

D. By giving explanations.

“集邮票品分类明细账”一般按集邮票品的种类分为（）。

A、集邮票品实物账

B、集邮邮票明细账

C、集邮用品明细账

D、集邮其他商品明细账

产后5日，体温37．7℃，恶露增多且有臭味，下腹疼痛及压痛，应为（）

A.急性子宫内膜炎、子宫肌炎

B.血栓静脉炎

C.急性盆腔腹膜炎

D.脓毒血症

E.急性盆腔结缔组织炎

下列关于成文法和不成文法的说法，错误的是( )。

A．不成文法就是指习惯法

B．判例法以文字表述，是成文法

C．不成文法从来就不构成国家的正式法源

D．中国是实行成文法的国家，但也有不成文法

(二)
某制药企业2009年初账面有厂房原值3000万元，4月份给厂房安装了配套通风管线，整体安装价值300万元；办公楼原值2000万元，6月25日协议将该办公楼的1/3租给某培训机构做儿童家教培训中心，月租金5万元，6月30日该培训中心正式入住，自7月1日开始每月1日支付租金；该企业建筑物账面还拥有露天水塔原值300万元；独立围墙原值250万元；独立的作为材料库的地下建筑物原值700万元。
该企业2009年初占地面积7000平方米(含2008年8月1日批准占用的耕地900平方米)，其中300平方米为厂区内绿化小公园；500平方米无偿给公安机关存放防爆器材。该企业2009年6月获批占用耕地800平方米建造恒温成品库，2009年8月，该厂委托施工企业建造的恒温成品库办理了验收手续，账面原值1000万元。该企业所在省政府和地方税务部门确定地下建筑物的房产原价的折算比例为60%；房产税原值减除比例20%，城镇土地使用税每平方米4元。根据上述资料，要求计算该企业2009年的下列税额：

该企业办公楼应缴纳的房产税为( )万元。

A．19.2

B．19.6

C．20

D．20.4