问题 单项选择题

根据现行增值税的规定,下列混合销售应当征收增值税的是()。

A.某建筑安装公司提供辅助材料为客户进行安装服务

B.某宾馆提供餐饮服务的同时销售烟酒饮料

C.批发企业销售货物并送货上门

D.电信部门销售移动电话并为客户提供电信服务

答案

参考答案:C

解析:批发企业销售货物并送货上门,这是增值税的混合销售,应当征收增值税。其他三项是营业税的混合销售,交纳营业税。

阅读理解

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第三部分:阅读理解(共13小题;每小题2分,共26分)

阅读下列短文,从每题所给的A、B、C、D四个选项中,选出最佳选项,将正确答案的选项字母标号写在答题纸上相对应的题号后。

One day last winter we received our first huge snowfall. An hour later I decided to let my dog out. That was when I got the shock! My sidewalk was cleaned and my path too. I had no idea who did this good deed. I looked over to my neighbor's driveway where the husband stood,open-mouthed and surprised. His sidewalk was also cleared. I asked him who did it. He just shook his head and let me know that he had no idea.

A week later we had another snowfall and I promised to pay attention this time just in case we had another visit from our snow angel. It was a good plan, but I got busy inside and forgot to keep a look out. Sure enough when I remembered to look out the snow had once again been cleared away.

Now I became determined to find my guardian(保护人) of the snow. Some three weeks went by when the snow started to fall again. I went to get a book and sat at the window just as the snow tapered off and my reading was interrupted by the sound of a shovel(铲子). I got to my feet to look out and was so choked up that I just stood there. My snow angel was an eight-year-old boy who lived a few houses away from me.

A month after the snows, I called him over and asked him if he knew of anybody who shoveled for me. He said, " I guess it was someone who likes you." So without taking credit for his good deed, he turned and left,

37. When the author saw her sidewalk was cleaned, she felt _________________.

A. excited      B. surprised          C. discouraged           D. satisfied

38. The second time the author failed to check who cleaned the snow. because she___________.

A. was busy cooking inside                       B. was not at home then

C. was too busy to pay attention                D. stood too far to see anything         

39. From the boy's answer "I guess it was someone who likes you", we can infer that the boy_____.

A. wanted to keep the truth a secret          B, might be a relative of the author's

C. wanted to make a good impression        D. wanted to make friends with the author

40. What can we learn from the passage?

A. It snowed every week where the author lived.

B. The author intended to praise the boy.

C. The author didn't like to clean snow,

D. No one knew who helped clean the snow at last.

计算题