题目内容

累进税率是随税基（计税标准）的增加而按其级距提高的税率，是税率的一种类型。累进税率的确定是把征税对象的数额划分等级再规定不同等级的税率。根据上述定义，下列属于累进税率的是（）。

A. 我国个人所得税中的工资薪金所得适用的税率随工资薪金所得增多而逐渐增多，从3%到45%共分为7档
B. 对某企业来说，需要交纳25%的企业所得税，还要交纳5%的营业税
C. 我国对1.6升及以下排量的乘用车按5%征收车辆购置税.对1.6升以上排量乘用车按10%征收购车税
D. 某地区实施成品油税费改革，将成品油价内征收的汽油消费税单位税额每升提高0.8元

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Questions 99-101refer to the following letter.January 15Esther Chen555 Queens RoadLeeds, EnglandDear Dr. ChenThank you for your letter. We understand that you have decided not to①your subscrip-tion to international medicine. We are truly sorry to lose you as a subscriber. As you know, most other journals in the field focus on specialized research topics, with little ②_to day-to-day medical care. Our magazine is one of the few to feature new advances in both medical research and clinic at practice.We would like to offer you a 40 percent discount on one year's subscription. Plus, if you con-tact our subscription office before January 30, we will send you any issues you have missed free of charge. Please mention my name in order for your discount to be applied ③___We hope to hear from you.Sincerely,Robert GoldbergVice President, Subscriptions Department ③（）

A. appropriately
B. separately
C. agreeably
D. reasonably

某公司2011年度销售收入为7500万元，销售成本为4500万元，年初存货为2800万元，年末存货为2200万元，则该公司2011年度的存货周转天数为（）天。（1年按360天计算）

A. 120
B. 100
C. 200
D. 80

商业银行在发放个人住房贷款时，一般要求借款人月均还款额不得超过其当月经济收入总额的（）。

A. 60%
B. 50%
C. 40%
D. 30%

某衣服涨价25%后销售，现在的销售价格要降低（）个百分点才跟原来的价格一致。

A. 10
B. 12.5
C. 20
D. 25