问题
单项选择题
下列款项中,属于计征营业税营业额的是( )。
A.家电修理部进行空调上门维修收取的修理费用
B.黑白铁门市部受托加工收取的加工费用
C.个人买卖有价证券以卖出价减去买入价后的余额
D.管道运输取得的收入
答案
参考答案:D
解析: D属于营业税运输业范畴;AB属于增值税征税范围;C暂免征收营业税。
下列款项中,属于计征营业税营业额的是( )。
A.家电修理部进行空调上门维修收取的修理费用
B.黑白铁门市部受托加工收取的加工费用
C.个人买卖有价证券以卖出价减去买入价后的余额
D.管道运输取得的收入
参考答案:D
解析: D属于营业税运输业范畴;AB属于增值税征税范围;C暂免征收营业税。
补全对话。 | |
Jim: Jack 1______ Jack: Sure, go ahead. Jim: I want to have a look at what's on this weekend. Let me see now. Jack: 2______ Jim: The Red Roses are giving a performance at the People's Theatre. 3______ Jack: They are pop group. They are said to be very good. 4______ Jim: 7 p.m. 5______ Jack: Yes, I'll be free then. I'll meet you at the theatre at 6:30. Jim: Good! See you then. Bye.
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