为方便计算，可将（）合并在一起计算，以工程成本加利润为基数计算税金。
A．营业税、城市维护建设税和教育费附加
B．营业税、营业额和其他物资价款
C．营业税、教育费附加和营业额
D．营业税、城市维护建设税和其他物资价款
参考答案：A
解析：
为了计算上的方便，可将营业税、城市维护建设税和教育费附加合并在一起计算，以工程成本加利润为基数计算税金。即：
税金＝(直接费+间接费+利润)×税率
税率＝{1/[1-营业税税率×(1+城市维护建设税税率)
+教育费附加费率]-1}×100%
| 情景交际。 | |
| (Chen Han and Wang Wei are classmates.One afternoon,they are talking about their future in the classroom) Wang Wei: so what are you going to be when you grow up? Chen Han: I'll going to be an astronaut like Yang Liwei,Fei Junlong and Nie Haisheng. ( )Wang Wei: Sounds like an exciting job．But I don'think it's easy to be astronaut.__1__ Chen Han: I'm going to do some exercise every day so that I can be strong enough. And I'm going to study science at college. How about you?What are you going to be? ( )Wang Wei: __2__Chen Han: Why are you going to be a teacher? Wang Wei: Because I like being with children． ( )Chen Han: __3__Wang Wei: Yes, I have. I'd like to work here'in our hometown．I want to do something to make our hometownbetter. ( )Chen Han: __4__Wang Wei:Great!Let's woek hard at our lessons to make dreams come true． ( )Chen Han: __5__
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