问题 单项选择题

某集团公司下设东方国际旅行社和大成建筑公司。
2009年东方国际旅行社(以下简称“旅行社”)组织甲、乙两个假日旅游团:
(1)甲团是由36人组成的境内旅游团。旅行社向每人收取费用4500元。旅行期间,旅行社为每人支付交通费1600元,住宿费400元,餐费300元,公园门票等费用600元。
(2)乙团是由30人组成的境外旅游团。旅行社向每人收取费用6800元,在境外该团改由当地WT旅游公司接团,负责在境外安排旅游,旅行社按协议支付给境外WT旅游公司旅游费折合144000元。
大成建筑公司2008年发生以下业务:
(1)以16000万元的总承包额中标为某房地产开发公司承建一幢写字楼,之后,大成建筑公司又将该写字楼工程的装饰工程以7000万元分包给乙建筑公司;
(2)工程完工后,房地产开发公司用其自有的市值4000万元的两幢相同地段、相同结构的普通住宅楼抵顶了应付给大成建筑公司的工程劳务费;
(3)大成建筑公司将一幢普通住宅自用,另一幢市值2200万元的普通住宅抵顶了应付给乙建筑公司的工程劳务费。
旅游业营业税税率为5%,建筑业适用的营业税税率为3%,销售不动产适用的营业税税率为5%。
要求:

旅行社10月份应纳营业税税额为( )。

A.4375元

B.5880元

C.6224元

D.18300元

答案

参考答案:B

解析: 本题考查营业税的计算。应纳营业税税额=117600×5%=5880(元)。
[错因分析] 对营业税额计算公式记忆不准确。

选择题
阅读理解

.

Tell the truth or just lie?

You’re busy filling out the application form for a position you really need; let’s assume you once actually completed a couple of years of college work or even that you completed your degree. Isn’t it tempting to lie just a little, to claim on the form that your diploma represents a Harvard degree? Or that you finished an extra couple of years back at State University?

More and more people are turning to final trick like this to land their job or to move ahead in their careers, for personnel officers, like most Americans, value degrees from famous schools. A job applicant may have a good education anyway, but he or she assumes that chances of being hired are better with a diploma from a well-known university. Registrars at most well known colleges say they deal with deceitful like these at the rate of about one per week.

Personnel officers do check up degrees listed on application forms, then. If it turns out that an applicant is lying, most colleges are reluctant to accuse the applicant directly. One Ivy League school calls them “impostors(骗子)”;Another refers to them as “special cases” one well-known West Coast school, in perhaps the most delicate phrase of all, says that these claims are made by ”no such people.”

To avoid total lies, some job-seekers claim that they “attended” or “were associated with” a college or university. After carefully checking, a personal officer may discover that “attending” means being dismissed after one semester. It may be that “being associated with” a college means that the job seeker visited his younger brother for a football weekend. One school that keeps records of false claim says that the practice dates back at least to the turn of the century-that’s when they began keeping records, anyhow.

If you don’t want to lie or even stretch the truth, there are companies that will sell you a phony(假的) diploma. One company, with offices in New York and on the West Coast, will put your name on a diploma from any number of nonexistent colleges. The price begins at around twenty dollars for a diploma from “Smoot State University.” The prices increase rapidly for a degree from the “University of Purdue.” As there is no Smoot State and the real school in Indiana is properly called Purdue University, the prices seem rather high for one sheet of paper.

72.The main idea of this passage is that______.

A. employers are checking more closely on applicants now

B. lying about college degrees has become a widespread problem

C. college degrees can now be purchased easily

D. employers are no longer interested in college degrees

73.According to the passage, “special cases” refers to cases where______.

A. students attend a school only part-time

B. students never attended a school they listed on their application

C. students buy false degrees from commercial firms

D. students attended a famous school

74.We can infer from the passage that______.

A. performance is a better judge of ability than a college degree

B. experience is the best teacher

C. past work histories influence personnel officers more than degrees do

D. a degree from a famous school enables an applicant to gain advantage over others in job competition

75.This passage implies that______.

A. buying a false degree is not normal

B. personnel officers only consider applicants from famous schools

C. most people lie on applications because they were dismissed from school

D. society should be greatly responsible for lying on applications