问题 单项选择题

纳税人兼有不同税目的营业税应税行为,应当分别核算。未分别核算的,应采用的是()。

A.从高税率

B.从低税率

C.平均税率

D.边际税率

答案

参考答案:A

解析:

纳税人兼有不同税目的应当缴纳营业税的劳务、转让无形资产或者销售不动产,应当分别核算不同税目的营业额、转让额、销售额;未分别核算营业额的从高适用税率。

阅读理解

Everyone talks about the weather, but no one does anything about it. It is true. People usually begin their talks with“Isn’t it a nice day?”

Many people think they can tell what the weather is going to be like. But they hardly(几乎不) agree with each other. One man may say,“Do you see how cloudy it is in the east? It’s going to rain tomorrow.”Another man will say,“No, it’s going to be fine tomorrow.”

People often look for the weather they want. When a farmer needs water, he looks for

something to tell him it’s going to rain; he won’t believe(相信)anything else. When friends have a travel, they are sure the weather is going to clear up very quickly.

Almost(几乎)everyone listens to what the weatherman says, but he doesn’t always tell us what we want, and sometimes he makes mistakes. Still(仍然), he probably(或许)comes closer to being right than anyone else.

小题1:“No one does anything about the weather”means ______.

A.No one can make weather

B.No one can change(改变)weather

C.Asking each other’s name

D.Talking what they eat小题2:______is a common(普通)way to begin a talk.

A.Talking about weather

B.Keeping silent(沉默)

C.Asking each other’s name

D.Talking what they eat小题3:Many people hope the weather will be ______.

A.fine

B.rainy

C.cloudy

D.like what they like to be小题4:Weatherman is a man who ______.

A.reports weather

B.can see weather

C.can change weather

D.can make weather小题5:“Weatherman”______makes mistakes.

A.often

B.never

C.sometimes

D.little

问答题 案例分析题