问题 多项选择题

某电信局1月取得话费收入60万元,电话机安装收入10万元,出售移动电话并提供相关服务取得收入30万元.代办电信工程收入30万元。
要求:根据上述资料和有关法律规定,分析回答下列小题。

代办电信工程收入税目表述错误的是( )。

A.代办电信工程收入建筑业

B.代办电信工程收入邮电通信业

C.代办电信工程收入服务业

D.代办电信工程收入文化体育业

答案

参考答案:B,C,D

解析: 代办电信工程收入属于建筑业中“其他工程作业”中的项目,应按建筑业缴纳营业税。

阅读理解

阅读理解。

     Scientists are trying to make the deserts(沙漠)into a good land again. They want to bring water to the

deserts, so people can live and grow food. They are learning a lot about the deserts.  But more and more

of the earth is becoming deserts all the time. Scientists may not be able to change the deserts in time.

Scientists think that people make deserts. People are doing bad things to the earth.

     Some places on the earth don't get very much rain. But they still don't become deserts. This is because

some green plants are growing there. Small green plants and grass are very helpful to dry places. Plants

don't let the hot sun make the earth even drier. Plants don't let the wind blow the earth away. When a little

rain falls, the plants hold the water. Without plants, the land can become a desert much more easily.

1. What may cause the land become a desert, according to(根据) the writer?

A. Some places don't get very much rain.              

B. Plants don't let the hot sun make the earth even drier.              

C. People don't keep the earth well.              

D. Scientists haven't learnt enough about the deserts.

2. Scientists            to make the deserts into a good land again.

A. carry water    

B. grow food    

C. do nothing    

D. study a lot

3. Which of the following is NOT true?

A. The land never stops becoming deserts.              

B. Scientists ask people to live in the deserts and grow food there.              

C. People do bad things to the earth.              

D. Scientists may not be able to change the deserts.

4. Why are green plants and grass helpful?

A. They can hold the water.        

B. They can stop the wind from blowing the earth away.        

C. They can keep the earth wet.        

D. All the above.

5. Which of the following is the best title(标题) for the passage?

A. The Desert Problem.        

B. People Make Deserts.        

C. Green Plants and Grass.        

D. The Desert, the Tree and the Water.

单项选择题 案例分析题