问题 多项选择题

根据营业税的规定,纳税人提供应税劳务收取的下列价款,应并入营业额计征营业税的有()。

A.延期付款利息

B.赔偿金

C.手续费

D.因提前完工收取的奖励费

E.符合规定条件的代为收取的政府性基金

答案

参考答案:A, B, C, D

解析:营业税的计税依据是提供应税劳务的营业额、转让无形资产的转让额或者销售不动产的销售额,统称为营业额。它是纳税人收取的全部价款,包括在价款之外收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、罚息及其他各种性质的价外收费,但不包括符合规定条件代为收取的政府性基金或者行政事业性收费。

阅读理解
阅读理解
     Hello, I am Sally. I am a twelve-year-old girl. Now I am in Class 8, Grade 7. There are forty-five students
in our class. Twenty are boys. And the others are girls. Many of the girls like English because they think
English is easy(容易的) and funny. But many of the boys don't like English. They think English is too
difficult. They can't learn it well. They like math. They think math is relaxing and exciting. I like English and
I love my English teacher, too. My English teacher is Miss Black. She is twenty-two years old. She is kind
and beautiful. But she is strict with us when we don't do our homework. Miss Black likes volleyball. So do
I. That's my favorite sport. I usually play volleyball with my friends.And sometimes Miss Black plays
volleyball with us. I have a little dog, Lucky. He is one year old. He likes eating bones(骨头). And he likes
playing with me. After school, I usually go to the park(公园) with Lucky. He is very happy at that time.
What a lovely, funny friend!
根据短文内容,完成下面表格
NamesAgeJobLikes
Sally1.                                   A studentsEnglish ,  playing volleyball
Miss Black22 years old2.                                   3.                                   
Lucky4.                                   A dog5.                                   
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