第27题: [单项选择]企业签订的以物易物合同应缴纳的印花税额是( )元。 A. 120 B. 135 C. 249 D. 240 E. 255 参考答案:E 答案解析:[解析] 税法规定:在商品购销活动中,采用以货换货方式进行商品交易签订的合同,是反映既购又销双重经济行为的合同。对此,应按合同所载的购、销合计金额计税贴花。
第29题: [填空题]Drinking dirty water has become a major cause of death among children in developing countries. 参考答案:Y 答案解析:[分析] 参见第一段:Dirty water is a leading killer in developing countries.Most of the victims are children.