问题 多项选择题

A建筑工程公司(简称A公司)2012年3月份发生下列业务:
(1)承包甲房地产开发公司(简称甲公司)的写字楼建设工程,工程总价款为5000万元,由于提前竣工,取得甲公司支付的相关奖励收入10万元。
(2)承包乙公司的厂房建设工程,总承包额为2000万元,承包合同中注明劳务费1200万元,A公司提供自产材料费800万元,工程尚未开工,A公司按合同约定先预收乙公司劳务款的20%。
(3)自建住宅楼两幢,一幢作为员工宿舍自用,另一幢转让给丁公司,销售价款为3000万元。
已知:“建筑业”税目适用的营业税税率为3%,“销售不动产”税目适用的营业税税率为5%。
要求:
根据上述资料,回答下列问题。

根据营业税法律制度的规定,下列有关A公司承包甲公司写字楼工程营业税相关处理中,正确的是( )。

A.A公司承包甲公司写字楼工程的营业额为5000万元

B.A公司承包甲公司写字楼工程的营业额为5010万元

C.A公司承包甲公司写字楼工程的应纳营业税税额为150万元

D.A公司承包甲公司写字楼工程的应纳营业税税额为150.3万元

答案

参考答案:B,D

解析: 建筑安装企业提供建筑业劳务向建设单位收取的临时设施费、劳动保护费、抢工费、提前竣工奖,都应并入营业额征收营业税。A公司承包甲公司写字楼工程应缴纳的营业税=(5000+10)×3%=150.3(万元)。

单项选择题
阅读理解

An idea that started in Seattle's public library has spread throughout America and beyond. The idea is simple: help to build a sense of community in a city by getting everyone to read the same book at the same time.

In addition to encouraging reading as a pursuit (追求) to be enjoyed by all, the program allows strangers to communicate by discussing the book on the bus, as well as promoting reading as an experience to be shared in families and schools. The idea came from Seattle librarian Nancy Pearl who launched (发起)the "If All of Seattle Read the Same Book " project in 1998. Her original program used author visits, study guides and book discussion groups to bring people together with a book, but the idea has since expanded to many other American cities, and even to Hong Kong.

In Chicago, the mayor appeared on television to announce the choice of To Kill a Mockingbird as the first book in the "One Book, One Chicago" program. As a result, reading clubs and neighborhood groups sprang up around the city. Across the US, stories emerged of parents and children reading to each other at night and strangers chatting away on the bus about plot and character.

The only problem arose in New York, where local readers could not decide on one book to represent the huge and diverse population. This may show that the idea works best in medium-sized cities or large towns, where a greater sense of unity(一致)can be achieved .Or it may show that New Yorkers rather missed the point, putting all their energy and passion into the choice of the book rather than discussion about a book itself.

As Nancy points out, the level of success is not measured by how many people read a book, but by how many people are enriched by the process or have enjoyed speaking to someone with whom they would not otherwise have shared a word.

小题1:What is the purpose of the project launched by Nancy?

A.To invite authors to guide readers.

B.To encourage people to read and share.

C.To involve people in community service.

D.To promote the friendship between cities.小题2:Why was it difficult for New Yorkers to carry out the project?

A.They had little interest in reading.

B.They were too busy to read a book.

C.They came from many different backgrounds.

D.They lacked support from the local government.小题3:According to the passage, where would the project be more easily carried out?

A.In large communities with little sense of unity

B.In large cities where libraries are far from home

C.In medium-sized cities with a large population

D.In large towns where agreement can be quickly reached小题4:The underlined words “shared a word” in Paragraph 5 probably mean       .

A.exchanged ideas with each other

B.discussed the meaning of a word

C.gained life experience

D.used the same language小题5:According to Nancy, the degree of success of the project is judged by        .

A.the careful selection of a proper book

B.the growing popularity of the writers

C.the number of people who benefit from reading

D.the number of books that each person reads