问题
多项选择题
下列各项中，符合税法规定的有（）。
A.纳税人随同销售软件一并收取的软件培训费收入征收增值税
B.纳税人受托开发的著作权属于委托方的软件取得的收入征收营业税
C.各燃油电厂从财政专户取得的发电补贴，不征收增值税
D.对增值税纳税人收取的会员费用收入征收增值税
答案
参考答案：A, B, C
解析：对增值税纳税人收取的会员费用收入不征收增值税。
搜题请搜索小程序“爱下问搜题”
下列各项中，符合税法规定的有（）。
A.纳税人随同销售软件一并收取的软件培训费收入征收增值税
B.纳税人受托开发的著作权属于委托方的软件取得的收入征收营业税
C.各燃油电厂从财政专户取得的发电补贴，不征收增值税
D.对增值税纳税人收取的会员费用收入征收增值税
参考答案：A, B, C
解析：对增值税纳税人收取的会员费用收入不征收增值税。
完形填空（15分） 阅读下面短文, 掌握其大意，然后从各题所给的A、B、C、D四个选项中，选出最佳选项。 I stood in the doorway, watching my elder brother carefully putting clothes into his bag. I coughed uneasily. Finally 36 that I was there, Rocky turned towards me with a sad smile. “I’m 37 tomorrow,” he said. “I know.” My __38____ was almost a whisper. I was 39 at myself for being so weak, but I wasn’t about to cry. “My 40 is early, so there is still 41 time to come to the airport,” he said. Seeing the 42 look on my face, he quickly added, “I promise I won’t leave without saying goodbye.” I tried to say 43 , but didn’t. It’s always 44 to keep quiet if you’re about to cry. “You promised you wouldn’t cry,” he said to me, thinking that I was close to 45 . I remember the day he taught me how to ride a bike. 46 I thought he was always right behind me, holding the seat to keep me from 47 . I was happy with this, but he knew he couldn’t hold me up all my life. He told me that one day he would have to let go. His coughing stopped my thinking. What was left to say? How could I say 48 to the person who taught me everything? The next morning I 49 , looked at my alarm clock, and realized he had left 50 ago. We never even said goodbye. Goodbye, Rocky! Although he may have been many miles away, I knew he heard me, even if it was only an answer in his heart.
|