问题 判断题

企业以厂房对外投资人股,并参与投资方利润分配、共同承担风险的,应当视同转让不动产,缴纳营业税。 ( )

答案

参考答案:

解析: 根据(营业税暂行条例)的规定,如以无形资产或不动产投资人股,参与接受投资方利润分配,共同承担投资风险的行为,不征收营业税;转让其股权的,也不征收。

单项选择题
阅读理解

阅读理解。

     One evening I went out and left my 17-year-old son and his girlfriend in charge of his 8-year-old

brother and 4-year-old sister. I left with complete confidence that the older children would do a

wonderful job of babysitting the younger children. Later, I discovered that I was completely wrong.

     I had decided to return home earlier than planned so that my son and his girlfriend could go out. I

called home with this happy news.But instead of hearing his cheerful, grateful voice on the other end

of the line, allI heard was the sound of a telephone ringing.

     It was, I should point out, after 10 p.m., when the two younger children should have been in bed,

and when the two older children should have been answering the phone. "I'll give him a lesson, " I said.

I decided they must be outside. Why they might be outside at 10:30 on a winter night I had no idea,

but it was the only explanation I could come up with.

     Finally, in desperation (绝望), I called his girlfriend's house. His girlfriend answered. "Yes," she said

brightly, "He's right here."

     He came on the phone.I was not my usual calm, patient.After all, one of the rules of survival for

modern parents is that you can't trust modern teenagers. "Where are the children?" I said. He said they

were with him. They had done nothing wrong. My son had taken the younger children over to his girlfriend's house just for ice cream and cake. Well, it turns out that I shouldn't have believed it. It was only part

of the truth.

      The following Saturday evening we were at my parents' home, celebrating my birthday. My oldest

son gave me the children's gifts-a series of lovely color photographs of my children, dressed in their best

clothes, and wearing their most wonderful expressions. They are pictures to treasure a lifetime, all taken

by the father of my son's girlfriend.

1. The author went out and left her eldest son in charge of the younger children because _____.

A. she knew that his girlfriend was a good baby-sitter

B. she believed he could take good care of the younger ones with the help of his girlfriend

C. the older children have always loved the younger ones

D. she could not find a baby-sitter on that winter night

2. Shortly after the author left home one evening, she discovered that _____.

A. her son had brought his girlfriend home    

B. her son had left home with his girlfriend

C. she shouldn't have completely trusted her son  

D. she should have taken the children along with her

3. "It was only part of the truth." implies that the children not only enjoyed ice-cream but also _____.

A. had their pictures taken

B. received some gifts

C. had a birthday party  

D. showed off their best clothes