问题 问答题

某房地产公司某年主要发生了如下几笔经济业务:

(1)该公司自建楼房2栋,建筑安装成本为600万元,成本利润率10%,房屋建成后,该公司对外销售1栋,取得销售收入2000万元。另外一栋对外出租,每年租金200万元。

(2)该公司承接的建筑工程两起。其中一起工程在境外,工程总造价3000万元;另一起在境内,工程总造价500万元。该公司将300万元的境内工程分包给B公司。

(3)该公司承接的通信线路工程一起,工程造价100万元(含动力费5万元),另外支付电缆、光缆和管件费用20万元。 (4)委托某建筑公司承建某商场建筑工程业务,取得收入1000万元,同时支付给建筑公司工程款600万元。

要求:

计算该公司分包工程应代扣的营业税。

答案

参考答案:

该公司分包工程应代扣的营业税=300× 3%=9(万元)

在境外承建建筑工程不需要在国内缴纳营业税。

单项选择题

Regardless of their political affiliation, in all countries women must overcome a host of stumbling blocks that limit their political careers. "Most obstacles to progress consist of (1) of various kinds," says the Inter-Parliamentary Union (IPU), a Geneva-based organization (2) 139 parliaments, including the lack of time, training, information, self-confidence, money, support, motivation, women’s networks and solidarity between women.

In every culture, prejudice and stereotypes (3) hard. The belief still holds (4) that women belong in the kitchen and (5) the children, not at election (6) or in the Speaker’s chair. The media often reinforce traditional images of women, who, upon entering politics, also bear the brunt (正面冲击) of verbal and physical (7) .

In impoverished (贫穷的) countries (8) by civil conflicts and deteriorating economic and social conditions, women are (9) by the tasks of managing everyday life and looking after their families.

The IPU stresses the general lack of child-care facilities—often (10) a privileged few—the (11) of political parties to change the times and running of meetings and the weak backing women receive from their families. That support, which is (12) as well as financial, is (13) vital because women have internalized (14) images of themselves since the (15) of time and often suffer from low self-confidence.

Another obstacle is the lack of financial resources, especially as election campaigns become increasingly expensive. (16) , women encounter more or less open machismo (男子汉的高傲) in the (17) of closed political circles (18) entry to the "second sex. " Lastly, they (19) the lack of solidarity between women, (20) by the fact that the number of available positions is limited.

11()

A.endeavor

B.persistence

C.stubbornness

D.reluctance

判断题