问题 单项选择题

某中外合资房地产开发公司2008年在A国承包一项建筑工程,取得工程价款收入560万元;在境内承包一项建筑工程,取得工程价款收入340万元,将其中的180万元分包给另外一家建筑公司;在境内自建统一规格和标准的商品房若干栋,工程总成本3880万元;销售其自建商品房的60%,取得销售收入3600万元;另将其中的10%作为公司的办公楼、15%抵顶建筑材料价款;该合资公司所属的物业部收取物业费178万元,其中,代业主支付的水、电、燃气费共计98万元。房地产开发公司上述业务应该负担的营业税税额( )万元。(建筑成本利润率为10%)

A.290.2

B.318.4

C.332.80

D.338.2

答案

参考答案:C

解析: 在A国承包工程取得的收入,劳务未发生在境内,不缴纳营业税;自建的商品房中的10%作为公司的办公楼,属于自建自用情形,不缴纳营业税;从事物业管理的单位,以与物业管理有关的全部收入减去代业主支付的水、电、燃气以及代承租者支付的水、电、燃气、房屋租金的价款后的余额为营业额。因此上述业务应纳营业税税额= (340-180)×3%+3600÷60%×(60%+15%)×5%+3880×(1+10%)÷(1-3%)× 3%×(60%+15%)+(178-98)×5%=332.8(万元)

阅读理解

Big Brothers Big Sisters is based on the simplicity and power of friendship.It is a program which provides friendship and fun by matching vulnerable young people (ages 7-17) with a volunteer adult who can be both a role model and a supportive friend.

  Volunteer tutors come from all walks of life—married, single, with or without children. Big Brothers and Big Sisters are not replacement parents or social workers. They are tutors: someone to trust, to have fun with, to talk and go to when needed.

A Big Sister and Little Sister will generally spend between one and four hours together three or four times each month for at least twelve months. They enjoy simple activities such as a picnic at a park, cooking, playing sport or going to a football match. These activities improve the friendship and help the young person develop positive self-respect, confidence and life direction.

Big Brothers Big Sisters organizations exist throughout the world. It is the largest and most well-known provider of tutor services internationally and has been operating for 25 years.

Emily and Sarah have been matched since 2008. Emily is a 10-year-old girl who has experienced some difficulties being accepted by her schoolmates at school. “ I was pretty sure there was something wrong with me.”

Emily’s mum came across Big Brothers Big Sisters and thought it would be of benefit to Emily by “providing different feedback (反馈) about herself other than just relying on schoolmates to measure her self-worth.

Sarah wanted to get involved in a volunteer program. “I googled it and found out how to be a part of it. I thought it would be fun for me to get involved in making time to do something because sometimes it is all work and no play.”

Big Brothers Big Sisters has been of great benefit and enjoyment to both Emily and Sarah. They love and look forward to their time together and the partnership has certainly helped Emily be more comfortable in being the wonderful, happy and unique girl she is!

小题1:What is the aim of Big Brothers Big Sisters?

A.To offer students public services.

B.To help students improve their grades.

C.To organize sport activities for young people.

D.To provide partnership and fun for young people.小题2:A volunteer is usually expected to work within a year for at least______.

A.24 hours

B.36 hours

C.48 hours

D.72 hours小题3:According to Emily’s mother, this program may provide Emily with______.

A.advice from her teachers

B.a new way to assess herself

C.a new way to judge her schoolmates

D.more comments from her schoolmates小题4:Why did Sarah want to get involved in the program?

A.She used to be a volunteer.

B.She needed a part-time job.

C.She felt a bit bored with her life.

D.She wanted to get a challenging job.小题5:According to the passage, “vulnerable young people” are probably those who are _________.

A.popular at school

B.rather weak physically

C.easily hurt emotionally

D.confident in themselves

单项选择题