问题 问答题

总包方将建筑工程分包给个人的,总包方能否扣除分包款后缴纳营业税?

答案

参考答案:

根据《营业税暂行条例》第五条第三项规定,纳税人将建筑工程分包给其他单位的,以其取得的全额价款和价外费用扣除其支付给其他单位分包款后的余额为营业额。

《营业税暂行条例实施细则》第九条规定,单位是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。因此,纳税人将建筑工程分包给个人或个体户的,其支付的分包款项不能扣除。

阅读理解

There are some easy things you can do to protect the environment and the earth. Choose ideas from the list or come up with a few of your own.

·Plant flowers, grass or trees.

·Whenever you visit a park or beach, take away what you bring there—keep rubbish in a bag until you can put it in a dustbin.

·Turn off the lights and TV sets when you leave the room. This can save a lot of electricity.

·Turn off the tap when you brush your teeth. You can save some water by not letting it run. Also, use a glass cup instead of a paper cup because this saves paper.

·Keep the doors and windows closed in winter to keep warm air in.

·Give your old books and magazines to a library instead of throwing them away.

·Give your old clothes to poor children you know instead of throwing them away.

·Use both sides of paper.

·Stop pouring dirty water into the rivers or lakes nearby.

·Encourage all your friends to do the same things you do to help protect the earth. You don’t have to wait until Earth Day to do these things. Make every day Earth Day. If everyone makes a contribution to protecting the environment, the world will become much more beautiful.

小题1:From the above, we know that this is           .

A. a sign           B. a proposal (倡议书)     C. an ad(advertisement)

小题2:The writer tells us           .

A. that we can’t do all these things until Earth Day

B. to pour dirty water into the rivers

C. to save water by not letting it run while brushing our teeth

小题3: We can            to save paper.

A. use a paper cup      B. use both sides of paper  C. give new books to a library

小题4:Which of the following is wrong according to the writer?

A. Turn off the lights when you leave the room.

B. Close the doors and windows in winter.

C. Use a paper cup when you brush your teeth.

小题5: What’s the best title of the passage?

A. Protect the Earth        B. Save Money      C. Make Better Use of Old Things

单项选择题