问题 单项选择题

下列关于营业税计税依据的说法中,正确的是( )。

A.建筑业总承包人将工程分包或转包给他人,以工程的全部承包额为营业额

B.建筑业总承包人将工程分包或转包给他人,以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额

C.金融业将吸收的存款贷与他人使用,以贷款利息收入减去支付的存款利息后的余额为营业额

D.不动产销售行为以其销售收入减去不动产成本后的余额为营业额

答案

参考答案:B

解析: 营业税计税依据的筹划是通过缩小营业额,扩大税前扣除项目的办法达到减轻税负的目的。由于营业税是以营业额为计税依据,纳税人可以通过分解营业额,缩小计税依据,减少应纳税款。

阅读理解

D

For several days I saw little of Mr. Rochester. In the morning he seemed very busy with business,and in the afternoon gentlemen from the neighborhood called and sometimes stayed to dine with him. When his foot was well enough,he rode out a great deal.

During this time,all my knowledge of him was limited to occasional meetings about the house,when he would sometimes pass me coldly, and sometimes bow and smile. His changes of manner did not offend me, because I saw that I had nothing to do with the cause of them.

One evening,several days later,I was invited to talk to Mr. Rochester after dinner. He was sitting in his armchair,and looked not quite so severe,and much less gloomy. There was a smile on his lips, and his eyes were bright,probably with wine. As I was looking at him,he suddenly turned, and asked me,“Do you think I am handsome,Miss Eyre? ”

The answer somehow slipped from my tongue before I realized it: “No,sir.” “Ah,you really are unusual! You are a quiet, serious little person, but you can be almost rude.” “Sir,I'm sorry. I should have said that beauty doesn't matter,or something like that,” “No,you shouldn't! I see,you criticize my appearance,and then you stab (刺) me in the back! You have honesty and feeling. There are not many girls like you. But perhaps I go too fast. Perhaps you have awful faults to counterbalance (抵消) your few good points.”

I thought to myself that he might have too. He seemed to read my mind,and said quickly,“Yes,you're right. I have plenty of faults. I went the wrong way when I was twenty-one,and have never found the right path again. I might have been very different. I might have been as good as you, and perhaps wiser. I am not a bad man,take my word for it,but I have done wrong. It wasn't my character,but circumstances which were to blame. Why do I tell you all this? Because you're the sort of person people tell their problems and secrets to, because you're sympathetic and give them hope.”

It seemed he had quite a lot to talk to me. He didn't seem to like to finish the talk quickly,as was the case for the first time.

“Don't be afraid of me, Miss. Eyre,”he continued. “You don't relax or laugh very much,perhaps because of the effect Lowood school has had on you. But in time you will be more natural with me,and laugh, and speak freely. You're like a bird in a cage. When you get out of the cage, you'll fly very high. Good night.”

67. At the beginning Miss Eyre's impressions of Mr. Rochester were all except_______.   

A. busy                 B. sociable             C. dull                 D. changeable

68. The underlined sentence means________.

A. Only by meeting him around the house sometimes did I know a little about him.

B. Only by coming to the house could I know about him.

C. I occasionally met him but my knowledge about him was poor.

D. What I knew about him was limited in the house.

69. From what Mr. Rochester told Miss Eyre, we can conclude that he wanted to _______.

A. tell her all his troubles                         B. tell her his life experience

C. blame her for misunderstanding him                 D. change his circumstances

70. At the end of the passage, Mr. Rochester sounded ________.

A. rude                 B. cold                   C. polite              D. encouraging

71. According to the passage, which of the following statements is WRONG? 

A. Miss Eyre was at Lowood School before she came to Mr. Rochester’s house.

B. Miss Eyre didn’t see Mr. Rochester often.

C. Miss Eyre was honest, brave and confident.

D. Miss Eyre was brave, polite and warm-hearted.

单项选择题 案例分析题