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问题 判断题

企业以自有房屋作为抵押向银行贷款，需要按规定计算缴纳契税。 ( )

答案

参考答案：错

解析： 以自有房屋作抵押，土地、房屋权属并没有发生转移，所以不属于契税的征税范围。

完形填空

Whatt is the real meaning of peace? Once, a king in Britain made an offer that he 小题1:__________ （give） a prize to the artist who would paint the best picture of peace. Many artistes tried. The king looked at all the pictures but found that only two of them were 小题2:_______(attract) to him, and he had to chooose between them. One picture had a calm lake 小题3:________ (paint) in the middle with high mountains all around it. Overhead was a buled sky with white clouds. Those who saw this picture all thought, without any different ideas, that it was a perfect picture of peace.

The 小题4:________ picture had mountains, too. Above 小题5:_________ (be) an angry sky, form which rain fell and in which lightning played. A waterfall fell quickly down the side of the mountain. This did not look peaceful at all. But when the king looked 小题6:_______(close), behind the waterfll he sww a small bush 小题7:_________ (grow) in the rock. In the bush, a bird had built a nest. There, among the rush of angry water, sat 小题8:________bird on her nest-in perfect peace.

The king was abosorbed in the second picture, chose it and explained the reason 小题9:_______ he preferred the latter, “Real peace does not mean to be in a place where there is no noise, trouble, or hard work. Peace means to be in the midst of all those things and still be calm in your heart. That is 小题10:_______ real peace is.
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不定项选择 共用题干题

本题涉及营业税、城建税（及教育费附加）、税收征收管理法律制度。东方娱乐城是某市一家专门经营歌厅、舞厅、游戏、游艺业务的私营企业。2013年2月，娱乐城向当地主管税务机关报送的纳税资料显示的纳税情况如下：（1）取得门票收入150万元，点歌费收入50万元，提供小食品收入30万元，烟酒饮料收入70万元，会员卡费收入100万元；（2）营业税金及附加71.5万元，其中营业税65万元［（150+50+100）×20%+（30+70）×5%］，城市维护建设税4.55万元［65×7%］，教育费附加1.95万元［65×3%］。已知：当地娱乐业的税率是20%。要求：根据上述资料，回答下列（1）～（4）小题。

关于娱乐城在城建税和教育费附加计算方面存在的问题，下列说法正确的是（）。

A.因营业税计算不正确，城建税和教育费附加的计算肯定有错误

B.应纳城建税为5.6万元

C.应纳教育费附加为2.4万元

D.该娱乐城城建税和教育费附加的计算正确
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