下列经营活动中，关于营业税的税率适用正确的有（）。
A、出租文化场所的收入按3%
B、建筑设计收入按3%
C、个人从事快递业务按3%
D、银行结算业务按5%
参考答案：C, D
解析：
本题考核营业税的税率。
选项A出租文化场所属于“服务业—租赁业”，按5%缴纳营业税，选项A不正确；
选项B“建筑设计收入”不属于建筑业，而属于“服务业”，按5%缴纳营业税，选项B不正确。
| 用方框中所给词的正确形式完成对话 | |
B: I've been to Korea 2 my parents. A: Did you 3 a good journey? B: Certainly. We visited places of 4 . A:I hear you are going 5 to Australia for the summer holidays. B: Yes, I’m 6 to my hometown to see my grandparents. A : How long are you going 'to stay there? B: Less 7 two months. And I'll be back to school 8 new term 9 . A : How long will your family stay in Korea? B: We won't 10 Korea until my father finishes his work. |