问题 多项选择题

根据营业税法则的规定,下列经营项目中,应按服务业税目缴纳营业税的有( )。

A.飞机维修业务

B.足球场地出租业务

C.物业部门代收水、电、煤气费并收取服务费

D.举办足球联赛提供足球场地业务

E.个人提供会计咨询劳务

答案

参考答案:B,C,E

解析: 举办足球联赛提供足球场地业务属于“文体业”项目,如果是单纯的提供足球场地的才属于服务业中租赁业的征税范围。飞机维修业务属于增值税应税范围。

阅读理解

Tired of Working in Your Country?

With over 500 instructors and 20 years of experience, we are the leader in the field of teaching foreign languages. We now have positions open in Osaka staring September/October 2004 for instructors of English, German, Spanish and French.

★ Teach many different kinds of classes using the latest technology in small classes of up to 3 students.

★ Accommodation(住宿), and other necessary documents(文件) will be ready before you leave.

★ Applicants will teach their first language only.

★ Excellent teacher training programs.

If you are young with a university degree and are willing to experience different cultures, apply(申请) now. Experience in teaching is an advantage but not specially required. Knowledge of the Japanese language is not necessary but good English skills and practical computer knowledge are basic requirements.

Apply with C.V. and send letters to:

NOV France, Mr. Sampy (IHT3/2)

34, Bd. Haussmann, 75009 Paris, France

Fax: 33148014804

Or visit our website: www. teachjp. Com

The manager expects to meet and talk with successful applicants in Paris in June and July.

小题1:What is the purpose of the text?

A.To introduce a language school in Japan.

B.To hire language teachers to work in Japan.

C.To describe working conditions in Japan.

D.To make clear the requirements for Japanese teachers.小题2: We know from the text that those who are going to Japan will ___.

A.teach English only in Osaka

B.receive a degree from a university

C.have free accommodation

D.get trained for the job小题3:Before going to Japan, you need___.

A.to see the manager of NOVA France

B.to take some computer courses

C.to write a letter to Japan

D.to find a place to live小题4: If you want to work in Japan, you should ___.

A.have some working experience

B.know how to use computers

C.present good teaching plans

D.speak several languages

单项选择题