问题
多项选择题
李某受托代办车辆维修和车检手续过程中发生的下列费用,其收取方应缴纳营业税的有( )。
A.维修厂收取的维修费
B.李某收取的代办费
C.交管部门收取的交通违规罚款
D.保险公司收取的保险费
答案
参考答案:B,D
解析:选项AC:代收的罚款收入和维修费收入不属于营业税征税范围,不缴纳营业税
李某受托代办车辆维修和车检手续过程中发生的下列费用,其收取方应缴纳营业税的有( )。
A.维修厂收取的维修费
B.李某收取的代办费
C.交管部门收取的交通违规罚款
D.保险公司收取的保险费
参考答案:B,D
解析:选项AC:代收的罚款收入和维修费收入不属于营业税征税范围,不缴纳营业税
选用方框内所给词的适当形式填空。 | |
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1. Nobody taught Ann to cook. She learnt it by _________. 2. My father _________ the broken bike when I came home yesterday. 3. —What’s in the forests? —I don’t know. Maybe there are some dangerous animals, such as _________. 4. John told a joke just now. It made us _________ again and again. 5. Of all the languages, English is the most_________. |