问题 单项选择题

按照金融保险业营业税的有关规定,下列业务以收入全额作为计税依据的有()。

A.股票转让业务

B.金融经纪业务

C.金融机构间拆借资金业务

D.外汇转贷业务

答案

参考答案:B

解析:金融商品转让业务、外汇转贷业务都是按余额计算缴纳营业税;金融机构间拆借资金业务不缴纳营业税。

材料分析题

阅读下列材料,并运用所学知识回答问题。

材料一:某中学学生刘某接触到一些社会上的不良青年,在他们的影响下,初二时开始旷课、迷恋网吧,搜寻色情、凶杀等信息,导致精神萎靡、无心读书。初三时,因利用赌博机会聚众赌博,被公安机关构留,但他仍不悔改,为还赌债,绑架了同学李某,并勒索人民币2万元,被依法判处有期徒刑3年。

材料二:该中学根据刘某一案,就“如何增强和提高自我保护意识及能力”展开班会讨论,并做出“不允许学生打电子游戏和进入营业性网吧、不允许学生组织和参与赌博”等规定。

(1)刘某有哪些违法行为?(列举两例即可)

                                                                                                                                                             

                                                                                                                                                             

                                                                                                                                                            

(2)材料一,他从迷恋网吧到违法犯罪的过程说明了什么? 

                                                                                                                                                             

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

(3)根据材料二,请你为本次班会设计两条警示语。

                                                                                                                                                           

                                                                                                                                                            

单项选择题