问题 单项选择题

企业营业额中的价外费用不包括______。

A.企业向对方收取的手续费
B.企业向对方收取的基金
C.企业向对方收取的集资费
D.企业向对方收取的代收款项
E.交通运输企业向对方收取的运输费

答案

参考答案:E

解析:营业额是指纳税人提供应税劳务、转让无形资产或销售不动产而向对方收取的全部价款和价外费用。其中,价外费用包括向对方收取的手续费、基金、集资费、代收款项及其他各种性质的价外费用。E项属于应税劳务收入,不是价外费用。

阅读理解

阅读理解。

     Wishing to encourage her young son to make more progress on the piano, a mother took her boy to

a Paderewski concert. After they were seated, the mother spotted a friend in the audience and walked

down the aisle to greet her. Seizing the opportunity to explore the wonders of the concert hall, the little

boy rose and eventually found his way through a door marked "NO ADMITTANCE." When the house

lights dimmed and the concert was about to begin, the mother returned to her seat and discovered that

the child was missing.

    Suddenly, the curtains parted and spotlights focused on the impressive Steinway on stage. To her

horror, the mother saw her little boy sitting at the keyboard, innocently picking out Twinkle, Twinkle

Little Star.

     At that moment, the great pianist made his entrance, quickly moved to the piano, and whispered in

the boy's ear, "Don't quit. Keep playing." Then leaning over, Paderewski reached down with his left hand

and began filling in a bass part. Soon his right arm reached around to the other side of the child and he

added a melody. Together, the old master and the young beginner transformed a frightening situation into

a wonderfully creative experience. The audience was amazed and, as it finished, they cheered.

    That's the way it is in life. What we can accomplish on our own is hardly noteworthy. We try our best,

but the results aren't exactly graceful flowing music. But when we put our trust in the hands of a Greater

Power, our life's work can be truly beautiful. Next time you set out to accomplish great feats, listen

carefully. You can hear the voice of the Master, whispering in your ear, "Don't quit, and keep playing."

1. The reason why the boy went to the piano was that ________.

A. he was encouraged to explore

B. his mother forced him to have a look

C. he was invited by the pianist

D. he was exploring the concert hall

2. What the famous pianist did at the beginning of the concert showed ________.

A. what a great pianist he was

B. what a skilled pianist he was 

C. what an upright man he was    

D. what a strong man he was

3. What did the author really want to tell us in the last paragraph?

A. Not being interrupted by others is important.

B. Life needs one's own effort combined with guidance and cooperation.

C. It is necessary for us to keep doing everything.

D. It is important for us to get help from a famous person.

问答题 简答题