试题与答案

2005年,某房地产开发公司销售其新建商品房一幢,取得销售收入1.4亿元,已知该公司

题型:单项选择题

题目:

2005年,某房地产开发公司销售其新建商品房一幢,取得销售收入1.4亿元,已知该公司支付与商品房相关的土地使用权费及开发成本合计为4800万元,该公司没有按房地产项目计算分摊银行借款利息,该商品房所在地的省政府规定计征土地增值税时房地产开发费用扣除比例为10%;销售商品房缴纳有关税金770万元。该公司销售商品房应缴纳的土地增值税为( )万元。

A.3080.5

B.2445.5

C.3070.5

D.2256.5

答案:

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参考答案:A, C, D解析: 三民主义包括:(1)民族主义:驱除鞑虏,恢复中华。它打击了帝国主义的在华势力,但它没有意识到帝国主义的压迫是中 * * 独立的最大障碍,没有明确地提出反帝的要求。(2)民权主义:建...

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题型:单项选择题

On a weekday night this January, thousands of flag-waving youths packed Olaya Street, Riyadh’s main shopping strip, to cheer a memorable Saudi victory in the GCC Cup football final. One car, rock music blaring from its stereo, squealed to a stop, blocking an intersection. The passengers leapt out, clambered on to the roof and danced wildly in front of the honking crowd. Having paralyzed the traffic across half the city, they sped off before the police could catch them.

Such public occasion was once unthinkable in the rigid conformist kingdom, but now young people there and in other Gulf states are increasingly willing to challenge authority. That does not make them rebels: respect for elders, for religious duty and for maintaining family bonds remain pre-eminent values, and premarital sex is generally out of the question. Yet demography is beginning to put pressure on ultra-conservative norms.

After all, 60% of the Gulf’s native population is under the age of 25. With many more of its citizens in school than in the workforce, the region faces at least a generation of rocketing demand for employment. In every single GCC country the native workforce will double by 2020. In Saudi Arabia it will grow from 3.3m now to over 8m. The task of managing this surge would be daunting enough for any society, but is particularly forbidding in this region, for several reasons.

The first is that the Gulf suffers from a lopsided labor structure. This goes back to the 1970s, when ballooning oil incomes allowed governments to import millions of foreign workers and to dispense cozy jobs to the locals. The result is a two-tier workforce, with outsiders working mostly in the private sector and natives monopolizing the state bureaucracy. Private firms are as productive as any. But within the government, claims one study, workers are worth only a quarter of what they get paid.

Similarly, in the education sector, 30 years spent keeping pace with soaring student numbers has taken a heavy toll on standards. The Saudi school system, for instance, today has to cope with 5m students, eight times more than in 1970. And many Gulf countries adapted their curricula from Egyptian models that are now thoroughly discredited. They continue to favor rote learning of "facts" intended to instill patriotism or religious values.

Even worse, the system as a whole discourages intellectual curiosity. It channels students into acquiring prestige degrees rather than gaining marketable skills. Of the 120, 000 graduates that Saudi universities produced between 1995 and 1999, only 10,000 had studied technical subjects such as architecture or engineering. They accounted for only 2% of the total number of Saudis entering the job market.

The basic problem of people pressure facing the Saudi authority lies in()

A. expanding workforce

B. exploding population

C. practical intelligence

D. intellectual curiosity

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