问题 单项选择题

下列关于营业税计税依据的表述中,错误的是( )。

A.租赁业务的营业额为经营租赁业务所取得的租金收入全额,不得扣除任何费用
B. * * 票机构发行销售 * * 票取得的收入,不征收营业税
C.服务性单位从事餐饮中介服务的营业额为向委托方和餐饮企业实际收取的中介服务费,包括其代委托方转付的就餐费用
D.旅游企业组织旅游团到中华人民共和国境外旅游,在境外改由其他旅游企业接团,以全程旅游费减去付给该接团企业的旅游费后的余额为营业额

答案

参考答案:C

解析: 本题考核营业税的计税依据。服务性单位从事餐饮中介服务的营业额为向委托方和餐饮企业实际收取的中介服务费,不包括其代委托方转付的就餐费用。

阅读理解

If you want to do a school project on children’s rights, you can look on the Internet for some information. A United Nations website can show you plenty of useful information for the project.

The United Nations lists the rights of children. Most countries agree all of them, but some countries do not. The following are some of the most important rights of children:

Children have the right to be properly fed, clothed and sheltered by their family. If their family can’t do so, the government should take responsibility.

Children have the right to an education and medical care, which should be provided by the government.

Children must not be cruelly punished by their parents or any others.

Children have the right to expect the government to protect them from all kinds of abuse and neglect(虐待和忽略).

No child under fifteen should be made to fight in an army.

Children have the right to be protected from being made to work too hard to make money for other people.

In some countries children do not have these rights. Many young children are made to work long hours in factories and on farms. In some countries there are so few schools that only rich children get an education. There are not enough doctors or nurses to help many children when they are sick.

The rights of children are, therefore, the rights people think children should have. They are not always the rights children really have.

小题1:______ agree with the United Nations’ list of children’s rights.

A.All countries

B.A few countries

C.No countries

D.Most countries小题2:The underlined word “responsibility” in the passage means ______.

A.something people have to do

B.something people want to do

C.something people know how to do

D.something people love to do小题3:Some children can’t get an education because ______.

A.there aren’t enough schools

B.there are no schools

C.they come from rich families

D.they want to work in factories小题4:What’s the main idea of this passage?

A.Children are made to work long hours on farms.

B.The United Nations website is useful for the school project.

C.Children have the right to be properly fed, clothed and sheltered.

D.The United Nations has listed the rights it thinks children should have.

单项选择题