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/usr/share/soprano/rules/rdfs.rules is in soprano-daemon 2.9.4+dfsg-1.1.

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The actual contents of the file can be viewed below.

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#------------------------------------------------------------------
# RDFS rule set v0.1.
# This is a direct implementation of the RDFS closure rules.
# It is based on the Jena RDFS ruleset but RDFS Axioms have been removed.
# $Id: $
#------------------------------------------------------------------

#------------------------------------------------------------------
# RDFS Closure rules
#------------------------------------------------------------------

# The following block extends over the Jena syntax by introducing SPARQL-style prefix definitions
PREFIX rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>
PREFIX rdfs: <http://www.w3.org/2000/01/rdf-schema#>

# This floowing rule is disable becasue 1. it is not very interesting and 2. Soprano does not support multiple effects in a rule
#[rdf1and4: (?x ?p ?y) -> (?p rdf:type rdf:Property), (?x rdf:type rdfs:Resource), (?y rdf:type rdfs:Resource)]

[rdfs7b: (?a rdf:type rdfs:Class) -> (?a rdfs:subClassOf rdfs:Resource)] 

[rdfs2:  (?x ?p ?y), (?p rdfs:domain ?c) -> (?x rdf:type ?c)] 
[rdfs3:  (?x ?p ?y), (?p rdfs:range ?c) -> (?y rdf:type ?c)] 
[rdfs5a: (?a rdfs:subPropertyOf ?b), (?b rdfs:subPropertyOf ?c) -> (?a rdfs:subPropertyOf ?c)] 
[rdfs5b: (?a rdf:type rdf:Property) -> (?a rdfs:subPropertyOf ?a)] 
[rdfs6:  (?a ?p ?b), (?p rdfs:subPropertyOf ?q) -> (?a ?q ?b)] 
[rdfs7:  (?a rdf:type rdfs:Class) -> (?a rdfs:subClassOf ?a)]
[rdfs8:  (?a rdfs:subClassOf ?b), (?b rdfs:subClassOf ?c) -> (?a rdfs:subClassOf ?c)] 
[rdfs9:  (?x rdfs:subClassOf ?y), (?a rdf:type ?x) -> (?a rdf:type ?y)] 
[rdfs10: (?x rdf:type rdfs:ContainerMembershipProperty) -> (?x rdfs:subPropertyOf rdfs:member)]