问题
单项选择题
下列项目属于城市维护建设税计税依据的是( )。
A.某大型商场少计算增值税被追缴的部分
B.个体工商户拖欠营业税加收的滞纳金
C.个人独资企业偷税被处的增值税罚款
D.中外合资企业在华机构缴纳的增值税
答案
参考答案:A
解析: 对外商投资企业和外国企业缴纳的“三税”不征收城建税;滞纳金、罚款不是城市维护建设税的计税依据;内资商场偷逃的增值税税金应计征城建税。
下列项目属于城市维护建设税计税依据的是( )。
A.某大型商场少计算增值税被追缴的部分
B.个体工商户拖欠营业税加收的滞纳金
C.个人独资企业偷税被处的增值税罚款
D.中外合资企业在华机构缴纳的增值税
参考答案:A
解析: 对外商投资企业和外国企业缴纳的“三税”不征收城建税;滞纳金、罚款不是城市维护建设税的计税依据;内资商场偷逃的增值税税金应计征城建税。
Dear Kate, I’m very 36 that you are coming to our school so soon. 37 you arrive, let me introduce 38 you what our school life is like. Our school is quite famous 39 its long history. It was 40 in the early 1920s. It is a good place 41 we can prepare ourselves well for the future. We have many wonderful teachers who are always ready to 42 help. 43 we pay a lot of attention to how well we do in lessons, 44 high scores is not the only reason to study. The teachers encourage us to try out new ideas and ask questions. 45 their help we have developed all kinds of interests in both Arts and Science. Students can choose to 46 any school clubs they are 47 in. We can also choose the subjects that we want to study. Last term I selected American Literature, because I wanted to learn about famous American writers. This term I chose to attend music classes because my father bought me a piano 48 a birthday present. 49 , I was elected monitor of my class, 50 it can be 51 to be a monitor, 52 I have to do a lot of work and attend many meetings. 53 , being a monitor has taught me a lot, such as caring for others and taking responsibilities and so on. When my class was given the title of “Model Class”, I was 54 than ever before. So being a monitor plays an important part in my school life. I’m very pleased with my work. I love my school and hope that you will have a pleasant experience here too. I am looking forward to 55 you soon.
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