问题 完形填空
完型填空
     It was a holiday weekend. The police officers were sitting in a hot room __1__ instructions from their
captain. One of these officers __2_ Ed Williams. He and ten other officers were on special __3__because they knew that over the weekend two weeks __4__over 400 people had died from accidents __5__by
drivers.
     Over 4,000 people had received serious injuries, all caused by drunken drivers. The __6__ would try
their best to prevent __7__accidents before they happened.
     Joe Forest was __8__himself at a family party. It was getting late and Joe told his sister that he was
__9__. Joe's sister asked him to stay and wait a few hours __10__he drove. "Don't worry. I'm going to be fine. I'm going to drive slowly. I only had a few __11__,"Joe said.
     Officer Williams was at his post __12_ the passing cars. A green car was coming, __13_ from left to
right. Officer Williams stopped __14_ and told Joe to get out. He asked Joe to walk __15_ the white line.
     Joe took the test. Officer Williams told Joe that he must appear in court the next week and he __16_
drive his car home. Joe called his sister to come and drive him __17_ .
     That was Joe's first offense (违法). He appeared in court and received a $400 fine. He was not 
__18_  to drive for sixty days. Other drivers were __19_  , for Joe hadn't killed them. But what about the
future, was Joe going to stop __20_ ?
( )1. A. giving          
( )2. A. knew         
( )3. A. duty         
( )4. A. passed       
( )5. A. met           
( )6. A. captains       
( )7. A. these         
( )8. A. enjoying       
( )9. A. tired         
( )10. A. before       
( )11. A. glasses       
( )12. A. watching       
( )13. A. weaving       
( )14. A. the man       
( )15. A. beside       
( )16. A. had to       
( )17. A. out         
( )18. A. allowed       
( )19. A. glad         
( )20. A. enjoying himself
B. receiving     
B. saw         
B. advice         
B. were enough      
B. caused         
B. drivers       
B. such         
B. helping       
B. drunken       
B. when         
B. minutes       
B. waiting       
B. looking       
B. the car       
B. in           
B. mustn't       
B. away         
B. promised       
B. unlucky       
B. breaking the law
C. accepting         
C. were             
C. visit           
C. later           
C. killed           
C. passengers         
C. above             
C. drinking           
C. leaving           
C. unless             
C. drinks             
C. serving           
C. broken             
C. driving           
C. onto             
C. must             
C. at once           
C. able             
C. lucky           
C. drinking and driving
D. learning                
D. was                      
D. time                    
D. earlier                  
D. discovered              
D. officers                
D. more                    
D. eating                  
D. back                    
D. while                    
D. miles                    
D. searching                
D. driven                  
D. working                  
D. along                    
D. didn't have to          
D. home                    
D. willing                  
D. astonished              
D. drinking at his sister's
答案

1-5 BDADB  6-10 DBACA  11-15CAABD  16-20 BDACC          

单项选择题 A3/A4型题
单项选择题

A建筑工程公司主要发生了如下几笔涉税经济业务:
(1)该公司自建同一规格标准的楼房三栋,建筑安装成本共计6000万元,成本利润率10%,房屋建成后,该公司将其中一栋留作自用,一栋对外出租,取得租金收入200万元,另一栋对外销售,取得销售收入3000万元。
(2)A公司承接我国境内的某外国独资企业的建筑工程两项。其中一项工程在境外,工程总造价3000万元,另一项在境内某省,工程总造价5000万元,该公司将3000万元的境内工程分包给B建筑公司。工程结束后,该外国企业除支付工程款外,又支付给A公司材料差价款200万元、劳动保护费50万元、施工机构迁移费20万元、全优工程奖150万元、提前竣工奖100万元A公司又将收取的五项价外费用各支付60%给B公司。AB两公司不在同一省。
(3)A公司和C建筑公司共同承接某建设单位一项工程,工程总造价2000万元。分工如下:工程合同由建设单位与C公司签订,A公司负责设计及对建设单位承担质量保证,并向C公司按照工程总额的10%收取管理费200万元。
(4)A公司承接某商场建筑工程业务,其形式为实行一次承包到底,工程总造价1000万元,其中包括商场电梯价款150万元。
(5)以本公司的一栋房产对外投资,参与接受投资方利润分配、共同承担投资风险。房产原值500万元,评估价600万元。
根据以上资料,回答下列问题:

针对A公司的上述资料,下列表述正确的是( )。

A.B公司应向工程所在地税务机关缴纳营业税

B.B公司向B公司机构所在地税务机关缴纳应缴的营业税

C.公司以房地产对外投资视同销售缴纳营业税,承接的境外建筑工程不向我国缴纳营业税

D.公司以房地产对外投资行为不纳营业税,承接的境外建筑工程需要按照规定缴纳营业税