问题 单项选择题

计算题:

2013年10月,某建筑公司在中国境内发生如下业务:

(1)承建甲企业办公楼,合同中约定,甲企业提供电梯,价款800万元。该办公楼10月竣工并一次性结算工程价款11500万元(包括劳动保护费20万元、临时设施费15万元),另外取得提前竣工奖20万元。

(2)承建乙企业家属宿舍楼,该宿舍楼10月竣工并结算工程价款5480万元,其中:工程所耗用的水泥预制板由建筑公司非独立核算的生产车间提供,价款220万元,其余建筑材料由建筑公司购进,价款3400万元,建筑工程劳务价款1860万元。

(3)丙企业长期拖欠建筑公司工程价款6000万元,经双方协商进行债务重组,丙企业将其一栋商品房抵顶工程价款。商品房原价5000万元,已提折旧1000万元,评估价4000万元,丙企业另支付银行存款2000万元。建筑公司对该商品房重新装修后销售,取得销售收入6400万元,发生装修费支出600万元。

(4)承包某宾馆室内装修工程,装饰、装修劳务费1300万元、辅助材料费用50万元;宾馆自行采购的材料价款2400万元及中央空调设备价款120万元。

(5)销售自建商品房,取得销售收入5800万元,该商品房工程成本2600万元。

其他条件:建筑劳务成本利润率20%,装饰装修劳务成本利润率10%。

要求:根据上述资料计算下列问题

该建筑公司销售抵债房产应缴纳营业税()万元。

A、220

B、120

C、320

D、70

答案

参考答案:B

解析:【该题针对“营业税(综合)”知识点进行考核】

阅读理解

The city of Yangzhou came into being at the Spring and Autumn Period ( about 500 AC ).

As the key transportation link at joint (连接处) place of the Great Canal(运河)( Beijing-Hangzhou) and Changjiang (Yangtze River), Yangzhou has been from the Sui Dynasty (600 AD.) an economically rich city, and then reached its top in the Tang Dynasty. At that time Yangzhou was a famous port and one of few biggest cities in East Asia.

With the improvement of the local economy and easy transportation way, there happened in the history a special local culture, which has an important place in Chinese culture. Many famous men of letters, poets, artists, scholars (学者), statesmen, scientists and national heroes in the history were born in, lived in or had connection with Yangzhou. Li Bai, one of the greatest Chinese poets visited and stayed in Yangzhou several times in his life and one of his famous poems about Yangzhou has been so popular that Chinese of all ages can sing it and has become a symbol of Yangzhou . Zheng Banqiao, a famous Chinese painting painter in the Qing Dynasty heading a group called “Eight Eccentrics”, had strongly influenced Chinese paintings. Wang Zhong and Yuan Yuan and some other scholars formed school of Yangzhou Scholars and achieved great success in the study of classic Chinese and writing. Zhu Ziqing, one of most famous modern Chinese writers and scholars, had always been proud of himself as a native of Yangzhou and thanked the city for being nourished (养育) by its rich culture. Quite a few other names you may come across frequently (频繁地) in the study of Chinese culture and history have connection with Yangzhou. Yangzhou was so attractive and important that many Chinese emperors in history had come specially to visit or check the city. Emperor Suiyang, who ordered to cut the Great Canal so that he could come more easily and quickly, died on his last trip to the city and buried (埋葬) here. Emperor Qianlong had come all the way from the north and visited the city nine times.

小题1:Which of following sentences is NOT right according to this passage?

A.Yangzhou joined the Great Canal (Beijing-Hangzhou) and Changjiang (Yangtze River).

B.In the Tang Dynasty Yangzhou was a famous port and one of few biggest cities in Asia.

C.Emperor Suiyang was buried in Yangzhou.

D.Emperor Qianlong visited Yangzhou nine times.小题2:We can infer(推断)the poem mentioned in this passage by Li Bai is _______.

A.《赠汪伦》

B.《望庐山瀑布》

C.《静夜思》

D.《黄鹤楼送孟浩然之广陵》小题3:Who influenced Chinese paintings a lot according to this passage?

A.Zheng Banqiao

B.Zhu Ziqing

C.Wang Zhong

D.Li Bai小题4:What’s the best title of the passage?

A.Yangzhou:An Economically Rich City

B.Yangzhou:An Easy Transportation City

C.Yangzhou:A Historical Culture City

D.Yangzhou:A Famous Tour City

阅读理解
   
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