问题 多项选择题

下列关于营业税计税营业额的说法中,正确的有( )。

A.纳税人提供装饰劳务的,按照其向客户实际收取的人工费、管理费和辅助材料费等收入(不含客户自行采购的材料价款和设备价款)确认营业额

B.单位或个人进行演出,以全部收入为营业额

C.纳税人转让抵债所得的土地使用权,以全部收入减去抵债时该项土地使用权作价后的余额为营业额

D. * * 票机构以外的代销单位销售 * * 票取得的手续费收入

答案

参考答案:A,C,D

解析: 本题考核营业税的计税依据。选项B不正确,单位或个人进行演出,以全部收入减去付给提供演出场所的单位、演出公司或经纪人的费用后的余额为营业额。

判断题
阅读理解

阅读理解。

     Sports and Entertainment Marketing-Entry Level Sales and Advertising Reps

                                                 Are you a college graduate?

     Are you looking for a career but have little or NO experience?

     Are you having a hard time getting your foot in a successful,proven firm?

     Do you want a chance to test your work ethics,drive,and determination?

                                         We may be just what you are looking for.

                     WE CURRENTLY HAVE ENTRY LEVEL OPENINGS IN:

                     *Customer Service

                     *Event Marketing

                     *Sales/Promotions

                     *Public Relations

                     We share our decisions,not hand down. We have an intensive,high-energy,

                     hands-on company that wants all individuals to succeed because that means 

                     our clients will too ! We have an opportunity for people to enjoy real responsibility

                    from the start,where payment is based on performance,not seniority!

                    If you are looking for such a team,respond IMMEDIATELY. 

                    THE OPENINGS ARE BOTH LIMITED AND IMMEDIATE.

                    FOR IMMEDIATE CONSIDERATION,PLEASE E-MAIL YOUR

                    RESUME TO www.hotjobs.com

     REQUIREMENTS:

         *Must be able to start within 2 weeks

     *Be able to work in a team environment

     *Capable of leading and motivating others

     *High energy and open to new ideas

     *Be able to perform under little guidance

     *Great attitude and cool

     *Exceptional communication skills

1.Which  group  of  people  is  the company's job open to?

A.College graduates.

B.Senior sales people.

C.Experienced young people.

D.Entertainment and sports lovers.

2. Which of the following words can best describe the company's environment?

A.Team-based.

B.Individual-based.

C.Seniors favored.

D.Youngsters favored.

3. What can we infer from the advertisement?

A.The company is new.

B.The company is big.

C.The company has its unique way of management.

D.The company doesn't like old people.

4. Which of the four candidates best qualifies for the job?

A.One who is strong in leadership.

B.One who is imaginative.

C.One who is dependent.

D.One who is a good listener.