某著名歌星在工人体育场举办了一场个人演唱会，取得门票收入总计100万元，支付提供场所的单位租赁费10万元，支付经纪人经纪费10万元。已知营业税税率为3%。此歌星应缴纳的营业税为( )万元。
A．2.4
B．2.7
C．3
D．3.6
参考答案：A
解析： 本题考核营业税的计算。单位或个人进行演出，以全部收入减去付给提供演出场所的单位、演出公司或经纪人的费用后的余额为营业额。应缴纳的营业税=(100-10-10)×3%=2.4(万元)。
| 用所给动词的适当形式填空。 |
| In many countries, 1_____(smoke) is becoming a bigger problem for young people. Most smokers 2_____ (start) in their teens (years of a person's age from 13 to 19 ) or even earlier. A study of 8,000 Beijing students last May 3_____(show) us that smoking was a problem for many Chinese kids. More than 21% of middle school students and 6% of primary school pupils(小学生) said they had smoked. "If young people start 4_____(smoke) early, they will probably get addicted to nicotine (对尼古丁瘾).And it 5_____ (be) very hard to give up弃) later on," said a professor. Every year, about 4 million(百万) people die (死亡) of smoking. And if people keep 6_____ (smoke), that number will go up to about 10 million a year by 2030, the World Health Organization (WHO, 世界卫生组织) says. So we have to 7_____(know) and tell others about the dangers(危险) of smoking. Everyone of us should 8_____(do) something useful to stop kids from 9_____(smoke), or one day we 10_____(see) what we won't see. |
