问题 单项选择题

下列关于营业税改征增值税政策的相关表述,正确的是()。

A.一般纳税人提供鉴证咨询服务,适用税率为6%

B.小规模纳税人提供交通运输业服务,适用税率为6%

C.境内单位和个人向境外单位提供研发和设计服务,按6%征收增值税

D.一般纳税人提供基础电信服务,适用税率为6%

答案

参考答案:A

解析:选项B,小规模纳税人提供应税服务按3%的征收率纳税,一般纳税人提供交通运输业服务,适用税率为11%;选项C,境内单位和个人提供的国际运输服务、向境外单位提供的研发服务和设计服务适用增值税零税率;选项D,一般纳税人提供基础电信服务,适用税率为11%。

阅读理解

根据短文内容,完成下列短文。每空一词。

     A little old man and his wife walked slowly into McDonald's on a cold winter evening. The little old

man walked to the cashier (收银处) to order.

     There was one hamburger, some French fries and one drink. He carefully divided the hamburger in

half and the French fries in two piles. Then he neatly put the half of the food in front of his wife. Both he

and his wife took a sip (一小口) of the drink. "How poor the old couple are!" the people around them

might think. As the old man started to eat his hamburger and his French fries, his wife sat there watching

him. They took turns to drink. A young man came over and offered to buy another meal for them. But

they refused politely and said they got used to sharing everything; Then a young lady asked the wife,

"Excuse me, Madam, why aren't you eating? You said that you shared everything. Then, could you tell

me what you are waiting for?" She answered in a smile, "The teeth. "

     One evening, a little old man and his wife walked slowly into McDonald's. They     1    one hamburger,

some French fries and one drink . The little old man     2     the food into two portions. They took a sip

of the drink. As the old man started to eat food, his wife sat there     3     him. They took turns to drink.

A young man offered to buy     4     meal for them. But they refused and said they got used to     5    

everything. A young lady asked the wife what she was waiting for. She said she was waiting for "The

teeth. "

单项选择题