试题与答案

某公司2001年发生以下应税项目:  (1)与甲公司签订一份加工承揽合同,受托为其

题型:单项选择题

题目:

某公司2001年发生以下应税项目:  (1)与甲公司签订一份加工承揽合同,受托为其加工一批产品,原材料价值80万元、辅助材料价值20万元由公司提供,向甲企业收取加工费30万元,各项金额均在加工承揽合同中分别记载。  (2)与乙企业签订一份建筑工程承包合同,记载金额1000万元,其中含相关费用100万元。施工期间,公司将价值200万元的水电安装工程转包给另一施工企业,并签订了转包合同。  (3)与丙企业签订一份技术合同,记载金额共计500万元,其中研究开发费用为100万元。  (4)与丁企业签订一份运输合同,记载金额共计500万元,其中货物价值400万元、运输费50万元、装卸费30万元、仓储保管费20万元。  根据所给资料,依据印花税的有关规定回答下列相关问题:

李某的售房收入和 * * 中彩收入,应缴纳的个人所得税为()。

A.7000元

B.8000元

C.8800元

D.9300元

答案:

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题型:阅读理解

Around twenty years ago I was going through hard times. I could not find a satisfying job. To my shame, I had to drive a school bus to make ends meet and lived in a friend’s house.

One afternoon, while driving through a quiet suburban (郊外的) neighborhood I was so sad that I kept asking myself “Why has my life become so hard?” “What’s wrong with the world?” Then I pulled over the bus to drop off a little girl and as she passed she handed me a pretty earring, saying she found it on the floor of the bus and I should keep it in case the owner came to look for it.

In the evening, the owner did come to look for her earring. When I handed it to her, she got very excited and continued saying “Thanks, you’re a real gentleman.” I told her that she should thank the little girl who had found it. She said, “Yes, and you are a good driver, too. What a lovely world it is!” Then she left with satisfaction. I was touched by her last words. I had thought something was wrong with the world just because of my poor condition. In fact, nothing was wrong with the world. I should change my attitude towards life. I should be positive about life.   

At first it was hard, and then it got easier. Every day I could find things to make me happy. Then one night there was a phone call for me at my friend’s house from a lady who was a manager in a large hospital. She said she had read my application form and asked me if I would like to work in the hospital. I said yes and got the job. Looking back at the experience I know the most important is to have a positive attitude towards life.

小题1:We know from the second paragraph that ________.

A.the author cried while driving that afternoon

B.a girl picked up an earring before getting off

C.there was only one passenger on the bus

D.the girl gave the author an earning as a gift小题2:The author decided to have a change in life because ________.

A.what the earring owner said moved him

B.he didn’t want to be a driver any more

C.his friends helped him become positive

D.he was offered a better job in a hospital小题3:When the author got a call from the manager of the hospital, he felt ________.

A.annoyed

B.delighted

C.shocked

D.disappointed小题4:Who was the owner of the earring lost on the bus according go the passage?

A.One of the author’s friends.

B.A real gentleman

C.A manager in a hospital

D.Not mentioned小题5:What does the author want to show in this passage?

A.Lost things should be returned to the owner.

B.Life is usually hard for the young at the beginning.

C.One should hold a positive attitude towards life.

D.It is not easy to find a good job nowadays.

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