问题 单项选择题

根据现行营业税规定,下列说法错误的是()。

A.从事安装工程作业,安装设备价值均应从营业额中扣除

B.金融机构往来业务暂不征收营业税

C.自2011年1月1日起,个人销售自建自用住房,免征营业税

D.纳税人自建自用的房屋不缴纳建筑业营业税

答案

参考答案:A

解析:纳税人提供建筑业劳务(不含装饰劳务)的,其营业额包括工程所用原材料、设备及其他物资和动力的价款在内,但不包括建设方提供的设备的价款。从事安装工程作业,安装设备价值作为安装工程产值的,营业额包括设备的价款。

阅读理解

阅读理解。

     We can achieve knowledge either actively or passively (被动地). We achieve it actively by direct

experience, by testing and proving an idea, or by reasoning.

     We achieve knowledge passively by being told by someone else. Most of the learning that takes place

in the classroom and the kind that happens when we watch TV or read newspapers or magazines is

passive. If we achieve knowledge by passive learning, it's not surprising that we depend on it in our

everyday communication with friends and co-workers.

     Unfortunately, passive learning has a serious problem. It makes us tend to accept what we are told

even when it is little more than hearsay and rumor (谣言).

     Did you ever play the game Rumor? It begins when one person writes down a message but doesn't

show it to anyone. Then the person whispers it, word for word, to another person. That person, in turn,

whispers it to still another, and so on, through all the people playing the game. The last person writes

down the message word for word as he or she hears it. Then the two written statements are compared.

Typically, the original message has changed.

     That's what happens in daily life. The simple fact that people repeat a story in their own words

changes the story. Then, too, most people listen imperfectly. And many enjoy adding their own creative

touch to a story, trying to improve on it, stamping (打上标记) it with their own personal style. Yet those

who hear it think they know.

     This process is also found among scholars and writers: A statement of opinion by one writer may be

re-stated as fact by another, who may in turn be quoted by yet another; and this process may continue,

unless it happens to someone to question the facts.

1. According to the passage, passive learning may occur in _______.

A. doing a medical experiment

B. solving a math problem

C. visiting an exhibition

D. doing scientific reasoning

2. The underlined word "it" in Paragraph 2 refers to _____.

A. active learning

B. knowledge

C. communication

D. passive learning

3. The writer mentions the game Rumor to show that _____.

A. a message may be changed when being passed on

B. a message should be delivered in different ways

C. people may have problems with their sense of hearing

D. people tend not to believe in what they know as rumor

4. What can we infer from the passage?

A. Active learning is less important.

B. Passive learning may not be reliable.

C. Active learning happens more often.

D. Passive learning is not found among writers.

单项选择题