问题 单项选择题

2011年4月份,境内甲企业从A国乙企业购入一项商标权,乙企业在中国境内没有设立经营机构,也没有专门的代理人。根据营业税法律制度的规定,下列说法正确的是()

A.甲企业应就其购买商标权的行为缴纳营业税

B.甲企业为乙企业该业务营业税的扣缴义务人

C.乙企业应当到自行甲企业所在地的主管税务机关缴纳营业税

D.乙企业不需要就转让商标权的行为缴纳营业税

答案

参考答案:B

解析:境外的单位或者个人在境内转让无形资产,在境内未设有经营机构的,以其境内代理人为扣缴义务人;在境内没有代理人的,以受让方或者购买方为扣缴义务人。

阅读理解

At the age of sixteen, I went on my first volunteer program in West Virginia to repair or build homes for poor families. When we arrived, we discovered that the family we were going to help was living in a trailer(拖车式活动房)that was in poor condition, no bigger than two parking spaces. A group of people had been working on it for two weeks, but every time they finished one problem, another appeared.

We soon decided that the only way was to build a new house. It was something unusual because normally our goal was to repair old homes. The family was pleased with their new house that was 20 by 30 feet with three bedrooms, a bath and a kitchen.

On Tuesday of that week, I asked the family’s three boys, Josh, Eric and Ryan, “What do you want for your new room?” Kids in the families we had helped usually wanted toys or posters, so we were surprised when Josh, the oldest boy said, “We just want beds.” The boys had never slept in a bed. That night we had a meeting and decided that beds would be the perfect gift. On Thursday night, a few adults in our group drove to the nearest city and bought beds and new bedding.

On Friday when we saw the truck coming, we told the family about the surprise. They were very excited.

That afternoon, while we were setting up the beds, Eric ran into the house to watch us with wide eyes. As Maggie, a member of our group, put one of the pillows on the bed, Eric asked, “What is that?”

“A pillow,” she replied.

“What do you do with it?” Eric went on asking.

“When you go to sleep, you put your head on it,” Maggie answered softly. Tears came to our eyes as she handed Eric the pillow.

“Oh . . . that’s soft,” he said, holding it tightly.

Now, when my sister or I start to ask for something that seems very urgent(急迫的), my dad always asks, “Do you have a pillow?” We know exactly what he means.

小题1:Why did the writer’s group build a new house for the family?

A.Because it was their normal work.

B.Because the family asked them to do it.

C.Because the trailer could no longer be repaired.

D.Because they thought it was a perfect gift for the family.小题2:What can we learn from the story?

A.The family needed two parking spaces.

B.The boys of the family wanted toys and posters.

C.The family were excited about the beds and bedding.

D.The writer’s group made some furniture for the family.小题3:What is the best title for this passage?

A.The Pillow

B.A New House

C.The Family

D.An Interesting Program

单项选择题