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【单选题】
根据印花税的规定,下列关于印花税计税依据的说法中不正确的是( )。
A.
借款合同以借款合同中的借款金额为计税依据
B.
运输合同以运输费用为计税依据
C.
同一凭证上记载有两个不同税目税率的经济事项,未分别列明价款的,按照平均税率计算应纳税额
D.
营业账簿中记载资金的账簿以“实收资本”和“资本公积”两项的合计金额作为计税依据
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举一反三
【单选题】被誉为"中国科学史上的里程碑"的著作是()。
A.
贾思勰的《齐民要术》
B.
宋应星的《天工开物》
C.
徐光启的《农政全书》
D.
沈括的《梦溪笔谈》
【单选题】The Belgian family made their daughter sit in the front of the car because they thought______.
A.
the students were too dirty to sit near
B.
the students wouldn't value her enough
C.
the students couldn't be trusted near her
D.
the students were too rude to speak to
【单选题】Confucius thought, “Heaven does not speak in words. It speaks through the rotation of ____________ and the growth of all living things.”
A.
the weather
B.
the four seasons
C.
the harvest season
D.
rain and snow
【单选题】下列选项中,当一个国家( )时,它的资本收益率高。
A.
资本供给大于资本需求
B.
资本供给等于资本需求
C.
无规律
D.
资本供给小于资本需求
【多选题】在国际税法规范中,下列说法中正确的有( )。
A.
税收饶让不是一种独立的避免国际重复征税的方法,它只是抵免法的附加
B.
当国际税收协定与国内税法发生冲突时,税收协定不能干预国家自主制定或调整、修改税法
C.
各国在谈判签订国际税收协定后,双方或多方仍有制定和修改国内税法的自主权
D.
国际税收协定的签订可以限制有关国家对跨国投资者提供更为优惠的税收待遇
E.
国际避税地通常是指不课征个人所得税、公司所得税,资本利得税等直接税,或税率远低于国际一般负担水平,可以进行国际逃税和避税活动的国家和地区
【单选题】As a lecturer, she doesn’t dare to speak in _____ public; she is thought of as _____ failure.
A.
the, a
B.
a, the
C.
/, /
D.
/, a
【判断题】Language is the instrument of thought, record of facts, and people often feel need to speak their thoughts aloud. This indicates that language has an expressive function.
A.
正确
B.
错误
【简答题】• Fill in the blanks with the appropriate form of the following words. • 1 . recall 2. relative 3.share 4. positive • 5. mutual 6.impress 7. quit smoke 8.speak • 9. effort 10. CEO 8.The...
【单选题】被誉为“中国科学史上的里程碑”的著作是( )
A.
《梦溪笔谈》
B.
.《资治通鉴》
C.
《天工开物》
D.
《农政全书》
【简答题】Paraphrasing:To speak without figure, she had thought of something, something about the body, about the passions which it was unfitting for her as a woman to say. Men, her reason told her, would be sh...
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