问题 判断题

纳税人不以自用为目的,而是将自建的房屋对外销售,其自建行为应先按建筑业缴纳营业税,再按销售不动产征收营业税。( )

答案

参考答案:

解析: 自建出售的不动产,应缴两个税目的营业税。

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DALIAN TRAVEL COMPANY
Dalian — Singapore Best tour days in Singapore
Website: www.daliantour.com                  Telephone: 010-6855-7683
MIRAMBER HOTEL
Restaurant & Café, Swimming pool, KTV, clothing store, Reading room
Day 1: Morning: land at Singapore Changi Airport
Afternoon: take a bus tour of the land
Evening: have a party in the KTV
Day 2: Morning: visit the Handicraft Center and the National Museum
Afternoon: take the cable car to Sentosa Island
Day 3: Morning: take a walking tour of old Singapore, including Chinatown
Afternoon: take a boat trip around the island
Day 4: Daytime: free for shopping
Evening: return by air
Date of Departure:
August 15, 2013 ¥5,220         August 16, 2013 ¥5,100
August 17, 2013 ¥4,860         August 18, 2013 ¥5,150
小题1:Travelers in this tour group will go to Singapore          .
A.by airB.by sea
C.by busD.by train
小题2:When you go to old Singapore, you can visit          , too.
A.the Handicraft CenterB.Changi Airport
C.ChinatownD.the National Museum
小题3:On the second day, travelers in this group can          .
A.go to ChinatownB.visit Sentosa Island
C.travel around by boatD.have a party in the KTV
小题4:Travelers can shop freely           during the tour.
A.on the first dayB.on the second day
C.on the third dayD.on the last day
小题5:If you only want to spend less than 5,000 yuan, you can choose           as your departure date.
A.August 15B.August 16
C.August 17D.August 18
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