问题 问答题

某电信公司2011年度,相关业务如下:
(1)当年为新入网客户提供通信服务,取得收入500万元,同时销售电话座机收入20万元,收取电话机安装费收入2万元;
(2)当年销售长途IP电话卡业务,面值收入700万元,当年财务会计上体现折扣比例为10%,当年为客户提供宽带接入服务收取流量费3000万元;
(3)对外出租电信设备取得收入500万元;
(4)3月1日起,将承租后的某办公楼对外转租,约定年收取租金为12万元,租金每月结算,支付承租的租金10万元;
(5)将购入三年的一处办公楼对外转让,取得转让收入1000万元,当年购置成本为300万元,转让中另发生相关税费6万元;
(6)下设的非独立核算的电信工程公司当年为甲公司完成通信线路的安装工程,工程的总承包额780万元,其中包括甲公司提供通信设备500万元,施工中外购水泥及沙石30万元。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。

计算提供安装劳务应缴纳的营业税。

答案

参考答案:应缴纳营业税=(780-500)×3%=8.4(万元)

选择题
阅读理解

Britain has laws to make sure that women have the same chances as men in education, jobs and training. But it’s still unusual to find women doing dirty or heavy jobs.

Nikki Henriques is a car maintenance engineer in London. She used to be a secretary. Barty Philips, a journalist with “The Observer”, a Sunday newspaper, asked her why she wanted to work with cars.

“My first reason was independence(独立),” she said. “I also wanted to use my hands, and I like learning about how things work. Many people prefer to have a woman repair their cars, too.”

Nikki didn’t find it easy to become a car maintenance engineer. She went to a Government Skill Centre—a special sort of college where people can learn a new job for twenty weeks. “For ten weeks I was the only woman among four hundred men, and some of them were rude to me. It was also very tiring—from 8 in the morning to 5 in the afternoon, with only 30 minutes for lunch.”

Now Nikki works free-lance, that is, she’s self-employed, working for herself and not for a garage or a company.

Barty Phillips also spoke to Rose, who works as a general builder in Sheffield, an industrial town in the north of England. Like Nikki, Rose used to be a secretary. “I didn’t enjoy it at all.” she said. “I wanted to do more practical work, and I wanted to be self-employed.”

Rose joined a women’s building co-operative, and she learnt her job from other people and from experience. However, many of the women in her group have been specially trained. Most of the jobs they do are improvements to buildings and general repairs.

“People often say, ‘Oh, women aren’t strong enough,’ but I don’t think strength is important.” said Rose, “The important thing is to get used to doing a different sort of work.”

Rose would like more women to come into the building industry. “Everything built at the moment is a product of man’s world. If women become builders, they will be able to understand the production of their house and their towns.”

小题1:There are laws in Britain to help women _____.

A.get higher pay than men

B.enjoy more freedom than men

C.do whatever they like to do

D.have equal chances with men in education and work小题2:The job of a car maintenance engineer is to _____.

A.make cars

B.sell cars

C.repair cars

D.keep cars for others小题3:According to Rose, a woman wishing to be a general builder _____.

A.must be specially trained

B.should be strong enough

C.can learn her job either from others or by experience

D.must get used to doing a different sort of work小题4:The best title for this passage might be _____.

A.Nikki Henriques, a car maintenance engineer

B.Rose, a General Builder in Shefield

C.Women at Work

D.British Women