问题 问答题

北京海天学苑服务有限公司系原某大学的后勤部,经工商注册登记取得企业法人执照,为在校师生提供工作、生活服务,同时对校外提供经工商税务登记核准的业务。本月下属各部门取得各收入如下:为师生提供公寓取得租金100万元;校园培训中心和学校结算会议费、餐费收入80万元,为校外某科技公司提供接待收入24万元;开办厨师培训班收入l6万元;对外出租门面房收人工7万元,转让一项节能技术取得收入10万元,校园医务室和学校结算师生医疗费32万元,有一辆运货车,本年对社会服务运输收入54万元;为某公司在北京各校园宣传推广英语学习机,自该公司取得推广费30万元。
要求:按下列顺序回答问题:
(1) 指出不需要缴纳营业税的收入项目;
(2) 计算该公司本月的应纳营业税。

答案

参考答案:(1) 根据营业税法的规定,为师生和学校提供服务和公寓租赁的收入免征营业税,具体有:
为师生提供公寓取得租金100万元;
校园培训中心(主营餐饮、客房)和学校结算会议费、餐费收入80万元,校园医务室和学校结算师生医疗费32万元;
另外根据规定,个人和单位转让技术的收人免征营业税,也即节能技术收入10万免征营业税。
(2) 其他的属于为社会提供服务的收入,应照章纳税。
应缴营业税=24×5%+16×3%+17×5%+54×3%+30×5%=1.2+0.48+0.85+ 1.62+1.5=5.65(万元)

阅读理解

阅读理解。

     In my profession as an educator and health care provider, I have worked with numerous children

infected with the virus that causes AIDS. The relationships that I have had with these special kids have

been gifts in my life. They have taught me so many things, but I have especially learned that great courage

can be found in the smallest of packages. Let me tell you about Tyler.

     Tyler was born infected with HIV: his mother was also infected.From the very beginning of his life, he

was dependent on medications to enable him to survive. When he was five, he had a tube surgically

inserted in a vein in his chest. This tube was connected to a pump, which he carried in a small backpack on his back. Medications were hooked up to this pump and were continuously supplied through this tube to

his bloodstream.At times, he also needed supplemented oxygen to support his breathing.

     Tyler wasn't willing to give up one single moment of his childhood to this deadly disease. It was not

unusual to find him playing and racing around his backyard, wearing his medicineladen backpack and

dragging his tank of oxygen behind him in his little wagon. All of us who knew Tyler marveled at his pure

joy in being alive and the energy it gave him.Tyler's mom often teased him by telling him that he moved so

fast that she needed to dress him in red.That way, when she peered through the window to check on him

playing in the yard, she could quickly spot him.

     This dreaded disease eventually wore down even the likes of a little dynamo like Tyler. He grew quite ill and, unfortunately, so did his HIVinfected mother. When it became apparent that he wasn't going to s

urvive, Tyler's mom talked to him about death. She comforted him by telling Tyler that she was dying

too, and that she would be with him soon in heaven.

     A few days before his death, Tyler beckoned me over to his hospital bed and whispered,"I might die

soon. I'm not scared. When I die, please dress me in red.Mom promised she's coming to heaven,too. I'll

be playing when she gets there, and I want to make sure she can find me." 

1. What is the boy Tyler's attitude towards death?

A. pessimistic  

B. optimistic  

C. sorrowful  

D. fearful

2. Tyler requested the writer to dress him in red when he died simply because _____.

A. red is a lucky color

B. red might help to cure him

C. his mom could spot him easily

D. he could find more mates by wearing red 

3. Which of the following might serve as a possible title for this passage?

A. My unusual profession  

B. A caring mother

C. Mother and son  

D. Dying in red 

4. The underlined word "dynamo" in the fourth paragraph here means _____.

A. a promising and helpful youth

B. an extremely energetic person

C. a rare and beautiful flower

D. a magic and understanding superstar

问答题 简答题