问题 单项选择题

某建筑公司于2009年3月承包甲单位的一项建筑工程,根据合同规定,采用包工不包料的方式进行工程价款结算;9月份工程完工并验收合格,该建筑公司取得工程价款2200万元,同时,甲企业给予建筑公司提前竣工奖3万元,该工程耗费甲单位提供的建筑材料2875万元、电力价款268万元。建筑公司应纳营业税为( )万元。

A.66

B.152.34

C.66.09

D.160.38

答案

参考答案:D

解析: 根据规定,建筑业营业税的营业额为承包建筑、修缮、安装、装饰和其他工程作业取得的营业收入额,建筑安装企业向建设单位收取的工程价款(即工程造价)及工程价款之外收取的各种费用;施工企业向建设单位收取的材料差价款、抢工费、全优工程奖和提前竣工奖,应并入计税营业额中征收营业税。因此,建筑公司应纳营业税= (2200+2875+268+3)×3%=160.38(万元)。

多项选择题
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You're busy filling out the application form for a position you really need. Let's assume you once actually completed a couple of years of college work or even that you completed your degree. Isn't it appealing to lie just a little, to claim on the form that your diploma represents a Harvard degree? Or that you finished an extra couple of years back at State University? More and more people are turning to cheat like this to land their job or to move ahead in their careers, for personnel officers, like most Americans, value degrees from famous schools. A job applicant may have a good education anyway, but he or she assumes that chances of being hired are better with a diploma from a well-known university.

Registrars(登记员) at most well-known colleges say they deal with deceitful claims like these at the rate of about one per week. Personnel officers do check up on degrees listed on application forms, then. If it turns out that an applicant is lying, most colleges are unwilling to accuse the applicant directly. One Ivy League school calls them "cheats"; another refers to them as "special cases". One well-known West Coast school, in perhaps the most delicate phrase of all, says that these claims are made by "no such people". To avoid outright(彻底的) lies, some job-seekers claim that they "attending" means being dismissed after one semester. It may be that "being associated with" a college means that the job-seeker visited his younger brother for a football weekend. One school that keeps records of false claims says that the practice dates back at least to the turn of the century—that's when they began keeping records, anyhow. If you don't want to lie or even stretch the truth, there are companies that will sell you a false diploma.

  One company, with offices in New York and on the West Coast, will put your name on a diploma from any number of nonexistent colleges. The price begins at around twenty dollars for a diploma from "Smoot State University". The prices increase rapidly for a degree from the "University of Purdue". As there is no Smoot State and the real school in Indiana is properly called Purdue University, the prices seem rather high for one sheet of paper.

小题1:The main idea of this passage is that ______.

A.employers are checking more closely on applicants now

B.lying about college degrees has become a widespread problem

C.college degrees can now be purchased easily

D.employers are no longer interested in college degrees小题2:According to the passage, "special cases" refers to cases that ______.

A.students attend a school only part-time

B.students never attended a school they listed on their application

C.students purchase false degrees from commercial firms

D.students attended a famous school小题3:We can infer from the passage that _______.

A.performance is a better judge of ability than a college degree

B.experience is the best teacher

C.past work histories influence personnel officers more than degrees do

D.a degree from a famous school enables an applicant to gain advantage over others in job competition小题4:This passage implies that ______.

A.buying a false degree is not moral

B.personnel officers only consider applicants from famous schools

C.most people lie on applications because they were dismissed from school

D.society should be greatly responsible for lying on applications