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[单选题]
22.城镇土地使用税的计税依据是
A
A.纳税人实际占用土地的评估价格 B.纳税人实际占用土地的成交价格 C.纳税人实际占用土地的面积
B
纳税人实际占用土地的原值
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试题答案:
C
答案解释:
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下列行为应征收营业税的有( )
18.从我国境外取得所得的个人所得税纳税人,应当在纳税年度终了后的一定期限内将应纳税款缴入国库,并向税务机关报送纳税申报表。该期限为
( )是我国最高税务机关,是国务院主管税收工作的部级直属机构。
1.马克思指出,政府机器的经济基础是
31.关于税收的说法,正确的是
某制药厂为增值税一般纳税人,其本期发生的下列经济业务中,外购原材料进项税额准予抵扣的是( )
26.房屋买卖的契税纳税义务发生时闻是
4.最早确定税收法定原则的国家是
8.纳税人兼营不同税率增值税应税项目,且未分别核算销售额的,其增值税税率适用
25.城市维护建设税采用的税率形式是
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1.
26.关于新系统的用户培训,下列叙述中,错误的是
2.
42.当数据的分布对称时,算术平均数、众数和中位数的关系是( )(1分)
3.
带有放大环节的串联型晶体管稳压电路一般由_____、_____、_____和_____四个部分组成。
4.
1.The sun sends out huge amounts of energy, not only to Earth, but to all other planets in the solar system and directly into space. The source of all that energy is nuclear fusion (核聚变) occurring at the sun’s core. The Large Helical Device being developed at the Ministry of Educational Institute for Fusion Science (NIFS) is essentially an “artificial sun” that aims to reproduce this nuclear fusion on Earth.“Nuclear fusion is a reaction in which nuclei of light atoms such as hydrogen combine to form nuclei of heavier atoms such as helium (氦). If we can utilize the huge amounts of energy released by this reaction, nuclear fusion will then constitute a completely new, clean and never ending source of energy,” says NIFS Director Atsui Iiyoshl. In many respects, fusion is far superior to the various conventional energy sources currently in use.Fusion seems to have tremendous potential as a new source of energy. But to produce fusion reactions on Earth, it is necessary to meet a set of critical plasmatic (等离子区) conditions, including ultra-high temperatures of 100 million degrees or so centigrade - a state that refuses to imagine. To meet this challenge, Japanese scientists have come up with their own unique helical device that is particularly safe and is suitable for continuous operation.The large Helical Device now being developed is expected to be completed by the end of next year, with experiments scheduled to start at the beginning of 1998.(5分)1.1The phrase “artificial sun” in the first paragraph probably means “________”.(1分)A. a man-made sun B. NIFSC. the sun’s energyD. fusion science
5.
7. A. to not answer B. to answer not C. not to answer D. to answer no
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