《大学英语精读2》模拟试卷及答案

《大学英语精读2》模拟试卷及答案

姓名年级专业学号成绩

PartIVocabularyandStructure25%

Directions:ForeachofthefollowingsentencestherearefourchoicesmarkedA,B,CandD.

Choosetheoneanswerthatbestcompletesthesentence.

题号12345678910111213

答案

题号141516171819202122232425

答案

1.Inviewofglobalwarming,coastalbuildingsshouldsea-levelrise.

A.preventB.anticipateC.discourageD.prompt

2.Thebookiswrittensothatareaderwillbenefitinafuturewithaworkofart.

A.encounterB.conflictC.investmentD.evaluation

3.Wehadbettermoveforward,foritwillnotdousanygoodtothepast.

A.shrugoffB.dwellonC.liveonD.singleout

4.Thespendingcutsmadeitimpossibletofillthepostsleftbyretiredteachers.

A.depressedB.jealousC.vacantD.dissatisfied

5.Morethan$10millioninresearchcostshasbeenlostona(n)nuclearsafetyprogram.

A.abandonedB.deducedC.meltedD.Resolved

6.Theygotontotheairfieldthatnightandstartedtoplacetheirbombs,butastheaircraftwerewidely

,thistooktimeinthedark.

A.reinforcedB.dispersedC.relayedD.displayed

7.Thenewprojectdesignedtocreatemorejobsforthelaid-offhasbeenquietlyandwithout

fuss.

A.applaudedB.launchedC.establishedD.criticized

8.Thereisnorealtosuggesthigh-proteindietsimproveourperformanceatschool.

A.evidenceB.intelligenceC.indicationD.likelihood

9.Susanisneverknowntobetofollowfashions,howeverattractivetheymayseem.

A.grantedB.promptedC.temptedD.addicted

10.Ourfirmcanhelpyouaschemetomeetyourneedsinthemostcost-effectiveway.

A.deviseB.resolveC.extendD.appreciate

11.Ifyouloveplants,thechancesareyoubuythemonandthenwonderwheretoputthem.

A.purposeB.impulseC.displayD.cue

12.Mothermybrothertokeephisvoicedownbutheignoredher.

A.remarkedB.motionedC.shruggedD.impressed

13.Amongthesearticles,whichdoyouthinkaremosttointerestourstudents?

A.unexpectedB.awkwardC.competentD.likely

14.Theseschoolscomeunderthesupervisionoflocallycommittees.

A.appointedB.rotatedC.consistedD.composed

15.Theserowsofsmalltreesgrowingclosetogetherlivingwallsforshelterandprivacyinthe

garden.

A.obtainB.breedC.arrangeD.create

16.Duringtheninemonthsbeforeherbabyisborn,herfaceisonesmile.

A.humbleB.exclusiveC.perpetualD.modest

17.Underthislaw,consumershavetherighttofaultygoodsanddemandarefund.

A.resentB.rejectC.objectD.replace

18.Hisbedroomasinglebedwithasmalltelevisionatitsfoot.

A.makesupB.consistsofC.laysoutD.servesas

19.Lucy,whodidnotevengotogradeschool,hadnoofajobatthetime.

A.interviewB.pressureC.prospectD.application

20.ThistechniqueistraditionallythoughttobeofChinese.

A.originB.architectureC.sourceD.civilization

21.Henryseemedbythiscompletelyunexpectedturnofevents.

A.consumedB.bewilderedC.liberatedD.melted

22.Thetothisproblemisanticipationthatispreventingitfromdevelopingbythinkingaheadand

takingactionearly.

A.actionB.actionC.strategyD.solution

23.Asateacher;hethinkshisbusinessistostirupinhisstudentsratherthaninsiston

obedience.

A.observationB.curiosityC.superiorityD.judgment

24.That'sjusta(n)-nobodyreallyknowswhatthefigureisbecausenobodybotherstocalculate

it.

A.estimateB.rangeC.balanceD.factor

25.Moreandmorepeoplearetakingtotheirbikesasa(n)todrivingorusingpublictransport.

A.choiceB.opportunityC.balanceD.factor

PartIICloze10%

Directions:Thereare10blanksinthefollowingpassage.Foreachblanktherearefourchoices

markedA,B,CandD.Choosetheoneanswerthatbestfitsintothepassage.

题号26272829303132333445

答案

Whydon'tbirdsgetlostontheirlongflights?Experimentsshowedthatbirdsdepend26the

suntoguidethemduringdaylight27Butwhataboutbirdsthatflymainlybynight?Testswith

artificialstarshaveprovedthatnight-flyingbirdsareabletofollowthestarsintheir28flights.

Onesuchbird,awarbler,had29itslifetimeinacageandneverhasflownundera30

sky.Yetitshowedagreatabilitytousestarsforguidance.Whenthebirdscage31underan

artificialstar-filledsky,thebirdtriedtoflyinthesamedirection32thattakenbyitsoutdoor

cousins.

Scientiststhinkthatwarblers,whenflyingindaylight,usethesunforguidance,Starsaretheir

principalmeansofnavigation（导航）33nirht.Whatdotheydowhenthe34arehiddenby

clouds?Clearly,theyfoundtheirwaybymountains,coastlinesandrivers.Butwhenitistoodarktosee

these,thewarblerscirclehelplessly,35togettheirdirection.

26.A.toB.atC.onD.in

27.A.momentsB.hoursC.seasonsD.weeks

28.A.short-distanceB.short-distant

C.long-distanceD.long-distant

29.A.usedB.takenC.affordedD.spent

30.A.naturalB.narrowC.nativeD.national

31.A.placedB.wasplacedC.placingD.wasplacing

32.A.withB.ofC.asD.like

33.A.atB.inC.onD.after

34.A.starsB.sunC.moonD.star

35.A.ableB.unableC.correctD.incorrect

PartIIIReadingComprehension40%

Directions:Therearefourreadingpassagesinthispart.Eachpassageisfollowedbyfour

questions.ForeachquestiontherearefoursuggestedanswersmarkedA,B,C

andD.Chooseonebestanswerandblackenthecorrespondingletteronthe

AnswerSheet.

题号36373839404142434445464748

答案

题号49505152535455

答案

PassageOne

In1665,anapplefellfromatreeandlandednearyoungIsaacNewton.Untoldnumbersofpeople

hadseenapplesfallandhadn'tgiventhematterasecondthought.ButNewtonthoughtaboutitcarefully

anddevelopedacornerstoneofmodernscience-thetheoryofgravity.

Theabilitytoaskdeepquestionsandlookforanswersliesattheheartofscience.Soitstandsto

reasonthateducatorswouldwanttobottleNewton'sbrandofthinkingandserveittotheirstudents.

Commonsensemightarguethatthebestmeanstothatendistocramfuturescientistswith

chemistry,physics,biology,andmathematics.Afterall,Newtonhadanenormousappetite（胃口；兴趣）

forscience.

ButNewtonownedmorebooksinthehumanities（文科）thanhedidinthesciences,

andhisinterestincludedsubjectssuchanhistory,philosophy,andGreekmythology.

Coulditbethatthinkingdeeplyaboutsubjectssuchashistory,philosophy,andreligionmakesonea

betterscientist?ManytopAmericanschoolsthinkso.

Theliberalartseducationisadiversified（多样化的）toolbox.Ifyouhaveonlyonewayoflookingat

things,youwillgetstuckinthesameplaceeverybodyelsegotstuck.Ifyou'vegotdifferentexperiences,

youmayfindotherwaysofsolvingtheproblem.”

Itswellknownthatthemorewethink,thebetterourneural（神经的）connections.Butliberalarts

collegesgoonestepfurther.Theyarguethatlearningtothinkinonefieldmaysharpentheabilitytosolve

complexproblemsinaseeminglyunrelatedarea.Itmaybeawhilebeforescientistsestablishthetruthor

falsityofthisidea.Inthemeantime,someofthebestmindsinsciencearebettingthatit'strue.

"learningaboutthegreatbooksandthehumanitiescanstimulatethesortofbrainwavesthatserve

ascientistprettywell/saysNobelPrizewinnerTomCech“Themoretypesofthinkingyouhavetodo,the

moreskillsyoucanbringtoascientificproblem."

36.Welearnfromthefirstparagraphthat.

A.theabilitytothinkisoffirstimportancetoscientificdiscovery

B.nobodynoticedapplesfallingfromtreestothegroundbeforeNewton

C.Newtondevelopedthetheoryofgravitybywatchingafallingapple

D.modernscienceisrelatedtothefallingofanappletotheground

37.Accordingtothepassage,tohelpstudentsbecomescientists,educators.

A.shouldcramthemwithlotsofsciencecourses

B.shouldmakethemthinkinthewayNewtondid

C.shouldaskthemdeepquestionsandlookforanswers

D.shouldgivethemanenormousappetiteforscience

38.Welearnfromthepassagethatstudentswhostudyscienceinaliberalartscollege.

A.arerequiredtotakeanumberofcoursesinthehumanities

B.arefreetotakewhatevercoursestheylikebest

C.haveawiderangeofinterestsinhistory,philosophyandreligion

D.spendmoretimestudyingartsandthehumanitiesthanthesciences

39.Theideathatlearningtothinkinonefieldmaysharpentheabilitytosolvecomplexproblemsina

seeminglyunrelatedareais.

A.alreadyprovedtobetruebyscientists

B.acceptedbythebestpeopleinscience

C.acommonbeliefamongliberalartscolleges

D.gainingworldwideacceptance

40.Inliberalartscollegesstudentsare.

A.askedtobringadiversifiedtoolboxtoschool

B.trainedtothinkdifferentlyfromeverybodyelse

C.requiredtolearndifferentkindsofskills

D.taughttolookatthingsindifferentways

PassageTwo

Freshoutofresidency,Itookajobinasmallcommunityhospital'semergencydepartment.Asthe

newestmemberofthegroup,Igotlastdibsonshifts.NoonewantedtoworkonChristmasEve,sothe

shiftwenttome.Ikissmyfamilygoodbyeandwentofftospendthenightinthehospital.

At9pm,theambulancebroughtinamaninhis60swhowashavingaheartattack.Hisfacewaspale,

andhewasfrightened.Ididmybestandhehunginthere.Eventuallywewereabletomovehimoutof

theemergencyroomandintotheintensivecareunit.

BeforeIleftinthemorningtospendChristmaswithmyfamily,Istoppedbytoseehowhewasdoing.

Itwasstilltouch-and-go,buthehadsurvivedthenightandwassleeping.

Emergencyphysiciansdon'thavecontinuingrelationshipswithpatientslikeotherdoctors.Weget

thesuddenlysick.Oftentheyarefrightened.Sometimestheyareangryatusjustbecausewewerethere.

Theypassthroughourhandsandoutthedoor.Werarelyseethemagain.Ithoughtnomoreaboutmy

heartpatient.

Thefollowingyear;stillthenewestmemberofthegroup,IgotChristmasEvedutyagainanddragged

myselfofftowork.At9pmsharp,thehospitalclerktoldmetherewasacoupleinthehallwhowantedto

speaktome.

WhenIapproachedthem,themanintroducedhimselfasMr.Leeandsaid,“Youprobablydon't

remembermebutlastChristmasyousavedmylife.Thankyoufortheyearyougaveme."Heandhiswife

huggedme,handedmeasmallgift,andleft.Iwasmorethanasurprised—andtouched.

Thefollowingyearanewdoctorhadjoinedthegroup,andmyfamilywasdelightedthatIcouldstay

homeChristmasEve.ButIwantedtoseeifMr.andMrs.Leewouldreturn.ThistimeIvolunteeredforthe

shift.

Ikeptaneyeonthedoor.Onceagain,atexactly9pm,theLeesappeared,carrytheirnewgrandchild.

Weallembraced,andMr.Leesaidhe'dcomeseemeeveryChristmasEve.

IworkedtheemergencydepartmentforthenexttenChristmasEves.Eachyearatexactly9pm,he'd

appear;twicewithnewgrandchildren.Oneyearhecamewithagreat-grandchild.

ThelastyearIsawhim,hebroughtmeagift.Itwasagoldenbellengravedwithasingleword:

Friendship.

Mr.Leediedthenextyear.Nowmyfamily,friendsandIringthatbelleveryChristmasEveatexactly

9pmandofferatoasttothemanwhodidn'tforget.

41.WhydidtheauthorworkonChristmasEvewhenhefirsttookajobinasmallcommunityhospital?

A.Hewasusedtospendingthenightinhospital.

B.Hehadnochoiceonmattersofshifts.

C.Hewantedtoaccumulateexperience.

D.Hehadjustcompletedhisresidency.

42.Whatdidthedoctordoduringhisshiftintheemergencydepartment?

A.Hesetupanintensivecareunit.

B.Hebuiltupalastingrelationshipwithhispatient.

C.Hemovedhispatientoutoftheemergencyroom.

D.Hepulledapatientthroughaheartattack.

43.OnthefollowingChristmasEvethedoctor.

A.knewhispatientwouldcometoseehim

B.wasratherreluctanttotaketheshift

C.savedthelifeofapatient

D.wasdelightedtobeabletostayathome

44.WhatdidMr.Leedothelastyearthedoctorsawhim?

A.Hebroughthisgreatgrandchildtoseethedoctor.

B.Hegaveagoldenbelltothedoctorasagift.

C.HepromisedtoseethedoctoreveryChristmas.

D.Hesaidhe'dneverforgetthedoctor'sfriendship.

45.What'stheauthor'spurposeinwritingthispassage?

A.Totelltheworldhowhardanemergencyphysician'slifecanbe.

B.Toexpressadoctor'swishtobuilduppersonalfriendshipswithhispatients.

C.Toshowthesatisfactionhedrawsfromworkinginanemergencydepartment.

D.Toprovethatlastingrelationshipsarepossiblebetweenphysiciansandpatients.

PassageThree

Laurawalkedtowardstheman."Itisterriblycold,"shesaid.

"Colderthanever;"themansaid."Nowtellmewhatthehellyouwant."HestaredatLauraforafew

seconds,andthengrinned,"Maybeyou'dliketocomeinsideandwarmup.

"No.No,Idon'twanttocomein."Shetookadeepbreath."Ijustwantedtoknowifyou'reinterested

insellingyourdog."

"Thatworthlessmutt?"Themanpointedtoadogintheyardandlaughedforafewseconds,then

suddenlystopped."Iwasjustjokingabouttheworthlesspart.He'saprettygooddog.Yeah.Imightbe

interested."

"Well,he'sthekindofdogI'mlookingfor,anditdoesn'tlooktomelikeyou*retoofondofhim.I

meanhe'stiedupoutside.Idon'tseeanyfoodorwater."

"Youjustwaitaminute.Itakegoodcareofthatdog.TheguyIgothimfromsaidhewasatrained

guarddog.Troubleisthestupidthingdoesn'tevenbarkwhenstrangerscomearound.ButthenIguess

thatwouldn'tmattertoyou.You'reprobablyjustlookingforapet,huh?"

"Yeah,wellhere'syourchancetogetridofhim.I'llgiveyoutwentydollars."

Hesnorted（哼着鼻子说）."Youexpectmetosellapurebredguarddogfortwentydollars?Fifty

dollars.That'smyprice.Youbringmefiftydollars,honey,andyougotyourselfadog."Themansmiled.

"Sureyoudon'twanttocomein?"

Laurashookherhead.'Tilbebackwiththemoney."Breakfastforgotten,shesearchedforandfound

acashmachinefourblocksaway.Ican'taffordthis,shethoughtasshepunchedthenumbersintothe

machine.Thedogwillneedavet（兽医）andwhereamIgoingtogetthemoneyforthat?Herfears

faded（消退）asshepicturedthedog,curledup,notoutsideonthecold,hardground,butinfrontofa

glowingfireplace.Blueceramicbowlsfilledwithfoodandwatersatinthecornerofthekitchen,andshe

sawhim,headheldhigh,matchingherstrideontheirdailywalk.

Withthemoneyinherpurseshehurriedbacktotheman'shouse.

46.WhydidLaurawalkuptotheman?

A.Toaskhimwhereshecouldbuyapet.

B.Toseeifshecouldbuyhisdog.

C.Togivehimamorninggreeting.

D.Toaskhimtoletherinandwarmup.

47.Forwhatpurposehadthemanboughtthedog?

A.Toprotecthishome.

B.Togetridofhisloneliness.

C.Tobreedpotdogs.

D.Tomakemoney.

48.WhenLauralefthomeinthemorning,shewasmossprobablygoing.

A.totakeawalk

B.togetherbreakfast

C.cogetsomecash

D.tobuytheman*sdog

49.Judgingfromthepassage,Laurais.

A.averyrichlady

B.aratherpoorgirl

C.ananimalprotectionist

D.asocialworker

50.HowcomeLaura*sworryaboutmoneyfaded?

A.Thedogwillleadahappylifeunderhergoodcare.

B.Shewillsoongetagoodjobandearnmoneytopaythevet.

C.Shewillhaveaguarddogbesideherasshetakesawalk

D.She'sgotthemoneyinherpursetopayforthepetshedesired

PassageFour

AlthoughThomasJeffersondidnotbegintheeffortofdesigningtheUniversityofVirginiauntillatein

hislife,theeducationofthecommonmanhadoccupiedhisthoughtsfordecades.Hebelievedignorance

（无知）tobetheenemyoffreedom,andhewantedtocorrectwhatheconsideredtobetheweaknesses

ofeducationalinstitutions（机构）modeledonEuropeansettings.Heimaginedthatan"academical

village11aroundatree-linedlawnwouldprovideanidealsettinginwhichtopursuehighereducation.The

centerofsuchavillagewouldbeaTempleofKnowledgethatwouldhousetheuniversitylibrary.

WhenVirginiadecidedtosetupastateuniversityin1818,theretiredU.S.Presidentfinallywasable

todevotehistalent,time,andenergytocreatingthisnewkindofeducationalinstitution.Bythetimehe

wasfinishedwithhisdesign,JeffersonhadinventedanentirelynewAmericansettingforhighereducation:

thecollegecampus.

In1812,Jeffersonchosetobeginbuildinghis"academicalvillage,"theUniversityofVirginia,in

Charlottesville,VA,farawayfromthecitycenter.Heintendedthisspottopromotelearningbecauseit

wasnaturalandunspoiled,andfarfromanythingthatcoulddistractorharmthestudents.TheUniversity

consistsoftworowsofhouses,fiveoneachside,leadingtoamainbuilding.Thismainbuilding,the

Rotunda,becamethemostimportantpartoftheUniversity,becauseitcontainedthelibrary.Byfocusing

hisentireinstitutiononthelibrary,insteadofaroundthechurch,JeffersonrevolutionizedAmerican

universityarchitecture.

Jefferson'saimwastocreateanewinstitutionalformforhisidealeducationalsystem,asystemhe

thoughtshouldgiveeverycitizentheinformationheneedsforcarryingouthisdailybusiness.Thisnew

approachtocitizenshipandeducationdemandedanewtypeofuniversity,onewherestudentsand

professorscouldcoexistandshareideas.Heattemptedtocreatethisenvironmentbycombiningthe

professors'housesandstudents'classrooms,andlinkingallthebuildingswithcoveredwalkwaysso

intellectualexchangesbetweendepartmentscouldgoonsmoothly.Jeffersonhadalsorecognizedthe

importanceofthestudents'wholelife,andgivenmuchthoughtandplanningtothestudents'dining,

living,andexercisefacilities（设施）.

51.Jeffersondevotedmuchofhisthoughttotheeducationofthecommonmanbecausehebelieved

A.everyonewholovedfreedomhatedignorance

B.acountrycouldnotbestrongwithouteducation

C.anuneducatedmancouldnotgainfullfreedom

D.EuropeaneducationalinstitutionsdidnotsuitAmerica

52.AccordingtoJefferson,thecenterofauniversityshouldbe.

A.thechurch

B.thelibrary

C.thelawn

D.theclassrooms

53.JeffersonchosetolocatetheUniversityofVirginiafarawayfromthecitycenterbecause.

A.landinthecitycentercouldnotbefound

B.therewasatree-linedlawnthere

C.thiswasaEuropeantradition

D.therewasnodistractionforthestudents

54.InJefferson'sview,anidealeducationalsystemshould.

A.beoneunderwhicheverycitizenenjoysequalopportunity

B.giveeveryonetheinformationheneedsforconductinghisbusiness

C.ensurethateveryonehasachancetoenteraninstitutionofhigherlearning

D.providestudentswithanaturalandunspoiledsettingforlearning

55.WhatwasmadeeasybytherevolutionizedAmericancampus?

A.Students'learning.

B.Intellectualexchange.

C.Professors'teaching.

D.Bothstudents'andprofessors'life.

PartIVTranslation10%

Directions:TurnthefollowingsentencesintoEnglish

56、小约翰尼一见到妈妈下班回来就往前门跑去。

57、玛格丽特有一点情绪低落，她需要时间接受她生意上的失败。

58、格雷特给我留下了深刻的印象，他想尽办法帮我们找到了一个解决办法。

59、过多地暴露在太阳辐射之下会伤害我们的皮肤。

60、他研究原子科学是我为了我国的国防。他根本不在乎名望。

PartVWriting15%

Directions:WriteanEnglishcompositionin120-150wordsaccordingtotheinstructions

givenbelowinChinese.

61、OnlineShopping

1.现在流行网上购物

2.网上购物的利弊

3.我的看法

《大学英语精读2》模拟试卷答案

PartIVocabularyandStructure

题号12345678910111213

答案BABCABBACABBD

题号141516171819202122232425

答案ADCBBCABDBAC

PartIICloze

题号26272829303132333445

答案cBCDABCAAB

PartIIIReadingComprehension

题号36373839404142434445464748

答案ABACDBDBBCBAB

题号49505152535455

答案BACBDBB

PartIVTranslation

56、小约翰尼一见到妈妈下班回来就往前门跑去。

LittleJohnnymadeforthefrontdooratthesightofhismothercomingbackfromwork.

57、玛格丽特有一点情绪低落，她需要时间接受她生意上的失败。

Margarentisabitdepressed.Sheneedstimetocometotermswithherbusinessfailure.

58、格雷特给我留下了深刻的印象，他想尽办法帮我们找到了一个解决办法。

IamverymuchimpressedbyGreg.Whowentoutofhiswaytohelpusfindasolution.

59、过多地暴露在太阳辐射之下会伤害我们的皮肤。

Toomuchexposuretosolarradiationdoesharmtoourskin.

60、他研究原子科学是我为了我国的国防。他根本不在乎名望。

Hepursuedatomicscienceforthedefenseofourcountry.Famemeantnothingtohim.

PartVWriting（略）

《税法》模拟试卷

题号一二三四五合计...

总分

题目分值3020102020100

评卷人得分

一、单项选择题（共20分）

1.税收分配凭借的是（

A.财产所有权B.财产使用权C.生产要素支配权D.政治权力

2.税务机关为取得确定税额所需要的资料，正是纳税人纳税申报的真实性和刑事调查的两个阶段而

进行的经常性检查，其依据是税法赋予的（）。

A.强制行政检查权B.税收执法权C.监督监察权D.行政管理权

3.以下关于油气田企业增值税的税收政策正确的有（）。

A.油气田企业提供的生产性劳务，增值税税率为13%

B.跨省、自治区、直辖市开采石油、天然气的油气田企业，由总机构汇总缴纳增值税

C.油气田企业为生产原油、天然气提供的生产性劳务，先开具发票的，纳税义务发生时间为开具

发票的当天

D.油气田企业与非油气田企业之间相互提供的生产性劳务应缴纳增值税

4.纳税人销售自产货物实现的增值税实行即征即退50%的有（）。

A.利用风力生产的电力B.以垃圾为燃料生产的电力或者热力

C.污水处理劳务D.以废旧轮胎为全部生产原料生产的胶粉

5.应税消费品的计税价格明显偏低又无正当理由的，税务机关有权核定计税价格，应税消费品计税

价格的核定权限规定，卷烟和粮食白酒的计税价格由（）核定。

A.国务院B.财政部C.国家税务总局D.省级税务机关

6.下列项目应征收营业税的是（）。

A.邮政部门以外的单位发行报刊

B.基本建设单位附设工厂生产的水泥预制构件用于本单位的建筑工程

C.集邮商品的生产和调拨

D.图书馆的图书和资料借阅业务

7.以一个月作为营业税纳税期限的纳税人是（）。

A.财务公司B,信托投资公司C.外国企业常驻代表机构D.保险业

8.甲地某盐厂2009年1月份生产固体盐50万吨，销售36万吨。当月使用从乙地购进的液体盐10

吨加工固体盐。甲地资源税固体盐的单位税额为25元/吨，液体盐的单位税额为2元/吨；乙地液体

盐的单位税额为1.8元/吨。当月盐厂应纳资源税额为（）元。

A.1050B.1232C.880D.882

9.某企业委托施工单位修建厂房，8月底办理验收手续，支付工程款50万元。当地省政府规定房

产税计算房产余值的扣除比例为30%。当年应纳房产税（）元。

A.1400B.1750C.2800D.4200

10.在人均耕地特别少的地区，适用税额可适当提高的比例最多不能超过规定税额的（）。A.10%

B.20%C.30%D.50%

二、多项选择题（共20分）

1.2000年以来,开征的新税种有（）。

A.烟叶税B.耕地占用税C,房产税D.车辆购置税

2.2009年1月1日起，按4%的征收率且减半征收适用于下列活动中的（）。

A.一般纳税人销售旧货

B.一般纳税人销售已纳消费税的固定资产

C.小规模纳税人销售已纳消费税的固定资产

D.小规模纳税人销售旧货

3.根据增值税有关规定，2009年下列单位可以成为增值税一般纳税人的有（）

A.年销售额100万，从事成品油销售的加油站

B.注册资金在500万元，人员52人的新办商贸企业

C.注册资金在50万元、人员20人的新办商贸企业

D.已使用增值税防伪税控系统，年销售额达到100万的生产企业

4.增值税相关法规所称"免税品"包括（

A.免征关税的进口商品B.免征关税、进口环节税的进口商品

C.实行退（免）税的国产商品D.实行退（免）税进入免税店销售的国产商品

5.纳税人将自产的应税消费品用于下列行为中，应按最高价格计征消费税的有（）。

A.换取生产资料B.换取消费资料C.抵偿债务D.对外捐赠

6.自2009年9月1日至12月31日之间转让住房的，正确的税务处理方法是（）。

A.个人将购买不足2年的住房对外销售的，全额征收营业税

B.个人将购买超过3年（含3年）的普通住房对外销售的，减半征营业税

C.个人将购买超过3年不足5年普通住房对外销售的，减半征营业税

D.个人将购买超过5年（含5年）的非普通住房对外销售的，按其销售收入全额征收营业税

7.对单位或者个人在旅游景点经营（）的，按照服务业征收营业税。

A.旅游游船B.观光电梯C.观光电车D.景区环保客运车

8.外国甲企业在我国境内拥有一处房产，境内未设有经营机构和代理机构。甲企业将该房产销售

给乙外资企业，销售价格为3200万元人民币，乙企业以该房产按市场价格作价3500万元投资入股

丙企业，乙企业拥有丙企业8%的股份，并按所拥有的股份分担风险，分享利润。销售不动产的营业

税税率为5%,对于上述业务，下列营业税税务处理正确的有（）A.甲企业不缴纳营业税

B.甲企业缴纳营业税为160万元，由甲企业向税务机关申报纳税

C.甲企业缴纳营业税为160万元，由乙企业代扣代缴

D.乙企业不缴纳营业税

9,依据房产税的相关规定，下列说法正确的有（）

A.向居民供热并向居民收取采暖费的供热企业暂免征收房产税

B.对公园内的茶社、照相馆所使用的房产，免征房产税

C.对营利性医疗机构的房产免征房产税

D.房管部门向居民出租的共有住房免征房产税

10,下列各项中，属于资源税应税产品的有（）

A.铁矿石B.进口原油C.井矿盐D.居民生活用煤

三、计算题（共40分）

1.某卷烟厂为增值税一般纳税人，2009年3月有关业务如下：

⑴进口一批烟丝，成交价格8万元，发生境外运费及保险费2万元，关税税率为20%,缴纳进口环

节税金后海关放行，本月生产A品牌卷烟领用10%。

⑵从农民手中收购烟叶，收购价款20万元、运费3万元，缴纳烟叶税4.4万元，并取得收购凭证和

运费发票。从某生产企业购进烟丝，取得的防伪税控系统开具的增值税专用发票上注明金额15万

元、税额2.55万元，本月生产A品牌卷烟领用40%,从供销社（小规模纳税人）购进烟丝，取得税务

机关代开的增值税专用发票，注明价款4万元，本月生产A品牌卷烟领用20%。

⑶销售给专卖商店A品牌卷烟50标准箱，由于货款回笼及时•，根据合同规定，给予专卖商店2%折

扣，卷烟厂实际取得不含税销售额245万元；支付销货运费7万元，并取得运费发票。

⑷销售4年前购买的厂房取得销售收入1400万元，该厂房购进价格1000万元，净