问题 单项选择题

张先生2011年6月份销售一套普通住房取得销售收入220万元。该住房系张先生于2008年12月份购买取得,取得的购房发票上注明的房屋价款为190万元。张先生销售住房应缴纳的营业税为( )万元。

A.1.5
B.2.7
C.4.5
D.11

答案

参考答案:D

解析: 自2011年1月28日起,个人将购买不足5年的住房对外销售的,全额征收营业税;个人将购买超过5年(含5年)的非普通住房对外销售的,按照其销售收入减去购买房屋的价款后的差额征收营业税;个人将购买超过5年(含5年)的普通住房对外销售的,免征营业税。本题中张先生2011年6月转让2008年12月购入的住房,属于销售购买不足5年的住房,应全额征收营业税。张先生销售住房应缴纳的营业税=220×5%=11(万元)

阅读理解

阅读理解。

     Many American women are earning money outside their homes today. Among women who are eighteen

to sixty-four years old, more than fifty per cent have jobs.

     In general, working women have had more education then those who stay at home. Of those who work,

thirty-two per cent have attended college, compared with twenty per cent of those who do not have jobs.

     Among women with jobs, eight out of ten drive a car to work, and eight per cent took a vacation a way

from home during the past year. Much of their traveling was by air.

     These figures come from a report which was written for advertisers. The report gives advertisers a new

picture of women today. For instance, it tells advertisers that fifty-one per cent of all American women have

traveled by air-along with fifty-nine per cent of all American men.

     The lesson for American business is that many women now have other interests in addition to their homes.

They like advertisements which show women in office, planes, and cars.

1. The chief purpose of this selection is _____.

A. to argue that women are superior to men

B. to convince women that they should spend more time at home

C. to convince women that they should spend more time at work

D. to supply information which might be useful

2. The writer's personal opinion of American women _____.

A. is very favorable

B. is unfavorable

C. is not stated in this selection

D. is approving (支持的)

3. The selection offers the least practical (实用的) help to _____.

A. personnel managers, who hire new employees

B. advertising agencies responsible for encouraging people to buy

C. travel agencies D. accountants (会计师)

4. All the statements are true except _____.

A. More than 50% of women ages 18 to 64 have jobs.

B. 18% of working women took a vacation away from home last year.

C. 32% of working women have college education.

D. 80% of working women drive a car to work.

填空题