问题 问答题

某酒店2009年10月营业收入情况如下:
(1)经营客房取得房费收入40000元;
(2)经营餐厅取得收入48000元,其中有烟酒18000元;
(3)出租会议室取得租金收入6800元;
(4)经营保龄球馆取得收入15200元;经营歌舞厅取得收入24900元;
(5)转让土地使用权(土地使用权原受让时的成本为150000元),取得转让收入350000元;
(6)从某企业购买烟酒共50000元,本月该企业在本舞厅共消费了49500元,双方商定相互抵冲,差价不再结算,并按50000元互相开具了发票;
(7)处置酒店周边地区垃圾,向有关单位和居民收取垃圾处置费10000元。该酒店上述收入均分别核算。
要求:根据上述资料,依次计算酒店应纳的营业税。

答案

参考答案:(1)经营客房取得房费收入应纳营业税=40000×5%=2000(元)
(2)经营餐厅取得收入应纳营业税=48000×5%=2400(元)
(3)出租会议室取得租金收入应纳营业税=6800×5%=340(元)
(4)经营保龄球馆和歌舞厅收入应纳营业税=15200×5%+24900×20%=5740(元)
(5)转让土地使用权收入应纳营业税=(350000-150000)×5%=10000(元)
(6)抵账行为应纳营业税=50000×20%=10000(元)
(7)单位和个人提供的垃圾处置劳务不属于营业税应税劳务,对其处置垃圾取得的垃圾处置费,不征收营业税。

听力题

请根据首字母,中文提示或者上下文, 写出下列句中所缺单词, 使句子意思完整。

小题1:So we've been looking at other possibilities too, such as murder. We will not give up until we find convincing e__________.

小题2:As you can see, my __________(计划、时间表) is full and I cannot manage a trip to London.

小题3:Looking at her _________(迷惑的) expression, I see that she hasn't understand the problem.

小题4:In our school, there are 90 classes a__________.

小题5:It is very necessary for us to think more of others. Only in this way can we build a _________(和谐的) society.

小题6:For the time being(暂时), we cannot move into the house, for it is under c__________.

小题7:When it came to going abroad for further education, she seemed less __________(热情的) about it.

小题8:He has few friends, because nobody can t    his rudeness.

小题9:Our school came into e__________ in 1923. Next year will be its ninetieth birthday.

小题10:The newly-built library will not be opened __________(正式地) until next Tuesday.

小题11:Those who w__________ the traffic accident should go to the police station and tell the police officer what had happened.

小题12:Detective Sam Peterson was asked about the _______(可能性) that Justin was taken by aliens.

小题13:He was __________(攻击) by a Yeti, but luckily he was only slightly injured.

小题14:After her dead body was found in the office, not far away from her home, the police still felt amazed at her __________(无法解释的) death.

小题15:Now that you are a college student, you should learn to be             (独立的)of your parents’ help.

单项选择题