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

阅读理解

     Since 1984,   Philadelphia has been cleaning up its act. One by one,   graffiticovered walls are being

changed into outdoor art. So far,   more than 1,   800 murals(壁画)have been painted. Philadelphia now

has more murals than any other American city.

     The walls that were once ugly with graffiti(涂鸦)are now covered with beautiful pictures of historical

heroes and modern art,   thanks to the Mural Arts Program(MAP). Its work makes schools and public

places attractive,   and its citizens very proud. The program began as part of Philadelphia's AntiGraffiti

Network.  Jane Golden is the MAP's artistic director. "When people ask me what our program is about,   "she says,   "I answer them with one word:hope. "Each year,   the MAP offers youth art programs and

workshops.    Some onetime graffiti writers even help paint MAP murals.

     The MAP's work,   says Golden,   is all about developing a sense of community(社区). When a

neighborhood requests a mural,   the MAP works with the people there to develop a message. Some

messages have been "Safe Streets,   ""Love and Care,   " and "Peace Walk".

     The MAP receives up to 50 requests for murals each week. Last year,   the workers painted 140

murals.

     "The making of a mural enters people's collective memory as an extraordinary,   pleasant moment in

neighborhood history,   "says Golden,   who began as a muralist in Los Angeles.

1. What can be the best title for the text?

A. Love,   from Graffiti Writers to Muralists

B. MAP,   a New Company in Philadelphia

C. Jane,   an Excellent Mural Artist

D. Hope,   One Wall at a Time

2. What is the Mural Arts Program in Philadelphia aimed at?

A. Helping the young find jobs.

B. Protecting the neighborhood.

C. Fighting against graffiti.

D. Attracting more visitors.

3. How does the MAP decide on the message for a mural?

A. By having discussions with people in the community.

B. By seeking advice from the city government.

C. By learning from the young graffiti writers.

D. By studying the history of the city.

4. Which of the following best describes the work of the MAP?

A. Difficult.   

B. Dangerous.

C. Experimental.   

D. Successful.