问题 多项选择题

甲企业发生的下列业务中,应当计算缴纳增值税的有()。

A.将自己的厂房出租给A企业

B.为B企业提供信息系统服务

C.为C企业提供技术转让服务

D.为D企业提供设计服务

答案

参考答案:B, D

解析:(1)选项A:有形动产的租赁服务已经纳入营改增范围,但不动产的租赁服务仍应按服务业征收营业税;(2)选项C:试点纳税人提供技术转让、技术开发和与之相关的技术咨询、技术服务免征增值税,无须计算缴纳增值税(但仍属于增值税征税范围)。

单项选择题
阅读理解

An American man from Las Vegas opened a dog and cat hotel recently. Pats can rest on soft rugs(小地毯), watch television and get to know some new friends while their masters have fun in the city

The American Dog and Cat Hotel opened officially on a Wednesday in March. There is everything a pet could want --- and more.

“We hear time and time again. ‘This is so nice, I’d like to stay here.’ ” the hotel manager said in an interview. He believed that people would want for their pets what they wanted for themselves.

Kennels(狗舍) have been around for a long time, but nowadays masters want to put their loved pets in some better places, he added.

He said the cats and dogs like to watch images(图像) on TV although they may not understand them. Anyway, they don’t have to know Britney Spears or Emimem to enjoy the pop music. Also, “The dogs don’t know it is a rug, but they know it is soft,” he said.

Pet masters can book a dog suite(套房) for $79 a night. Baths and other services are also offered.

The pet hotel manager believes that all the animal lovers in the world will love this great idea.

1. By “--- and more” in the last sentence of the 2nd paragraph the writer means that ______.

A. there’re also things for the pet masters

B. some of the things are unnecessary

C. there’re things a pet cannot fully enjoy

D. all the things are plenty in amount

2. In the pet masters’ opinion, the kennels are _____.

A. not good enough                 B. too old to live in

C. just an equal choice               D. no longer in existence

3. The 5th paragraph suggests that ______.

A. some pets know some pop stars

B. “rug” is a difficult word for a pet to learn

C. pets enjoy things the same way humans do

D. pets enjoy things at a sensational level