问题 问答题

某房地产开发公司10月份发生如下业务:
(1)该公司开发部自建同一规格和标准的楼房两栋,建筑安装成本为3000万元,成本利润率 20%,该公司将其中一栋留作自用,另一栋对外销售,取得销售收入2400万元;销售现房取得销售收入3000万元,预售房屋取得预收款 2000万元;以房屋投资入股某企业,现将其股权的60%出让,取得收入1000万元;将一栋楼房抵押给某银行使用以取得贷款,当日抵减应付银行利息100万元。
(2)该公司广告业务部当月取得广告业务收入 500万元,付给有关单位广告制作费80万元,支付给电视台广告发布费60万元。
(3)该公司下设非独立核算的娱乐中心,当月舞厅取得门票收入5万元,台位费收入1万元,点歌费收入0.5万元,销售烟酒、饮料收入0.8万元;台球室取得收入5万元,保龄球馆取得营业收入10万元。
(4)该公司下设非独立核算的汽车队当月取得运营收入200万元;联运收入300万元,支付给其他承运单位的运费150万元。
请计算该公司当月应纳营业税额。

答案

参考答案:(1)按税法规定,自建自用行为不征营业税,自建自售则要按“建筑业”和“销售不动产”各征一道营业税,其中,自建部分需组成计税价格计税;预售房与销售现房一样,按其实际收取的价款按“销售不动产”税目征收营业税;以不动产投资入股不征税,将其股权转让,也不征营业税;将不动产抵押给银行使用,是以不动产租金抵冲贷款利息,故应按“服务业”税目对借款人征税。
(2)广告代理业的营业额为代理者向委托方收取的全部价款和价外费用减去付给广告发布者的广告发布费的余额。
(3)娱乐业的营业额包括门票、台位费、点歌费、烟酒饮料费等,计算娱乐业营业税还应注意其范围和不同地区的不同适用税率。
(4)联运业务以纳税人实际取得的收入为营业额,支付给以后承运者的费用可以从计税依据中扣除。
该公司开发部业务应纳营业税
=[3000×50%×(1+20%)÷(1-3%)]× 3% +2400× 5%+(3000+2000)× 5%+100×5%
=55.67+120+250+5
=430.67(万元)
该公司广告部业务应纳营业税
=(500-60)× 5%=22(万元)
该公司娱乐中心应纳营业税
=[(5+1+0.5+0.8)+5+10]×20%
=4.46(万元)
该公司联运业务应纳营业税
=[200+(300-150)]×3%
=10.5(万元)

判断题
完形填空
完形填空。
     My husband and I both work at home. We have four children, so the times when I am   1   in the house
are few. Like many work-at-home moms, when I do get a   2   to be by myself, I fill that time with more    3  , whether it's related to my career or taking care of the housework. Most of the time, I don't mind.     4    , I wanted this job as wife and mother, and I knew from the start that it often     5   putting others'
needs before my own. But, other times, I can't help but feel a little    6   because I seldom had any plans for myself, and everyone knew it. My life     7    on my family, but they seldom appreciated this, which often   8   me a lot.
One day, when the kids were at school, I     9    for the movie theater-alone, I'd    10    been to the movies
alone before, so I was a little nervous. Would I look pitiful going to the theater by myself? Was I being
ridiculous (荒唐可笑) by seeing a movie     11    so much work waited for me at home? I    12    myself
to swallow these   13    and bought myself a ticket. And then I walked into the theater with my     14    held high and enjoyed every minute of the movie. I laughed and felt my good spirits     15    for a couple of hours, I was     16   wife or mother. I was just myself.
     From that point on, I     17    that Fridays would be mine,     18    for a couple of hours. Some Fridays,
I head to (前往) the beach with a good book. Other Fridays, I go shopping,     19    up a little fast food or
some clothes just for myself. I really   20     my Fridays after a long week of caring of my family.
( )1. A. busy        
( )2. A. chance      
( )3. A. fun          
( )4. A. So far      
( )5. A. practiced    
( )6. A. happy        
( )7. A. centred      
( )8. A. moved        
( )9. A. applied      
( )10. A. ever        
( )11. A. if          
( )12. A. forced      
( )13. A. answers    
( )14. A. hands      
( )15. A. leave      
( )16. A. everybody's
( )17. A. expressed  
( )18. A. at least    
( )19. A. making      
( )20. A. come up with
B. alone          
B. way            
B. fear          
B. From then on  
B. advised        
B. excited        
B. insisted      
B. bothered      
B. waited        
B. also          
B. when          
B. allowed        
B. efforts        
B. head          
B. happen        
B. somebody's    
B. declared      
B. at last        
B. picking        
B. break away from
C. tense          
C. purpose        
C. work            
C. As a resul      
C. meant          
C. angry          
C. depended        
C. amused          
C. longed          
C. never          
C. unless          
C. ordered        
C. thoughts        
C. legs            
C. return          
C. anybody's      
C. agreed          
C. in all          
C. taking          
C. look forward to
D. brave              
D. fortune            
D. love              
D. After all          
D. considered        
D. nervous            
D. knocked            
D. scared            
D. headed            
D. instead            
D. until              
D. taught            
D. results            
D. ticket            
D. weaken            
D. nobody's          
D. decided            
D. in time            
D. bringing          
D. pay attention to