问题 单项选择题

(一)
北京市某广告公司2009年4月发生以下业务:
(1)承接某化妆品公司的广告宣传业务,取得广告费400万元,其中支付给某影星做广告代言人的报酬100万元,支付给当地电视台广告部的发布费200万元;
(2)承接某制药公司的广告宣传业务,取得广告业务收入为94万元,核算的营业成本为90万元,支付给某电视台的广告发布费为25万元,支付给某报社的广告发布费为18万元。经主管税务机关审核,认为其广告收费明显偏低,且无正当理由,又无同类广告可比价格(核定的成本利润率为16%);
(3)承接某酒厂的广告宣传业务,为其在某大厦楼顶制作大型灯箱广告牌,收取价款100万元。广告公司利用自有车间进行了加工制作,为此外购材料60万元,取得了购货的发票,人工费2万元;还支付大厦管理部门批准安装的费用4万元;
(4)当月以价值100万元不动产、30万元的无形资产投资入股某企业,并共担风险;
(5)参与主办一次服装表演,取得收入10万元;
(6)转让广告案例的编辑、制作权取得收入10万元。
根据上述资料回答下列问题:

该广告公司的业务(2)、(3)和(4)应纳营业税合计为( )万元。

A.5.34

B.6.43

C.7.25

D.8.34

答案

参考答案:D

阅读理解

阅读理解

     A small town in southwest Britain is banning (禁止) plastic bags in an attempt to help the environment

and cut waste-a step that environmentalists believe is a first for Europe.

    Shopkeepers in Modbury population 1,500, agreed to stop handing out disposable plastic bags to

customers on Saturday. They said paper sacks and cloth carrier bags would be offered instead.

     Last month, San Francisco became the first U.S. city to ban plastic grocery bags. Internationally, laws

to discourage the use of plastic bags have been passed in parts of South Africa and Ireland, where

governments either tax shoppers who use them or fine companies that hand them out. Bangladesh already bans them, and so do at least 30 remote Alaskan villages.

     Modbury, about 225 miles southwest of London, has also declared a bag ammesty (宽限期), allowing local people to hand in plastic bags that have piled up at home. They will be sent for a recycling.

     The Modbury ban was the idea of Rebecca Hosking, who saw the effect of bags on marine life while

working in the Pacific as a wildlife camerawoman. She said response in the town so far had been "really

positive".

     "Modbury is quite an old-fashioned town and a lot of people have wicker(柳条) baskets to go out

shopping anyway, "Hosking told Sky News Television.

     The World Watch Institute, an environmental research agency, states that 100 billion plastic bags are

thrown away each year in the United States alone. More than 500 billion are used yearly around the

world.

1. The underlined word "disposable" in the passage probably means___  .

A. acceptable

B. valuable  

C. environmentally-friendly  

D. long-lasting

2. It can be inferred from the passage that _____    .

A. most of the people in Modbury continue to use plastic bags

B. fewer and fewer plastic bags will be used in the world

C. San Francisco is the first city to ban plastic bags in the world

D. most countries in the world have passed laws to ban plastic bags

3. Which of the following would be the best title of the passage?

A. Environmental Protection            

B. Big Cities Banning Plastic Bags

C. British Town Banning Plastic Bags      

D. Effect of Plastic bags on Sea Animals

单项选择题