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【单选题】
根据材料,回答下列各题: 张某于2012年初开办了一家酒楼,主要从事餐饮服务。2012年取得如下收入: (1)餐饮营业收入800000元(包括销售10吨自制啤酒取得的收入50000元); (2)出租酒楼内的柜台取得租金收入50000元,其中包括水费、电费4000元; (3)受托代销某品牌饮料,取得销售收入60000元,合同规定,按销售收入的10%收取手续费; (4)张某将一处住房蹦租给个人居住,承租期间发生维修费2000元,由承租人承担,从租金中抵减,张某实际收取租金18000元; (5)12月,将2009年5月份购买的一套普通住房出售,取得销售收入650000元,该住房购买时价款为480000元,购买时发生相关费用22000元; (6)12月张某转让持有的股票取得收入120000元,该部分股票购入时支付价款90000元,转让时发生相关费用2000元; (7)2012年底张某购进一辆小汽车自用,支付含增值税的价款200000元,另支付购置工具件和零配件价款1000元,车辆装饰费4000元,销售公司代收保险费8000元,支付的各项价款均由销售公司开具统一发票。 根据上述资料,回答下列问题: 计算业务(4)应纳营业税为( )元。
A.
300
B.
600
C.
1000
D.
900
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参考答案:
举一反三
【判断题】培训工作能做好的前提之一是进行岗位分析工作,以此确定该岗位所需要的培训。
A.
正确
B.
错误
【判断题】城市维护建设税的纳税人,是指在中国境内缴纳增值税、消费税的单位和个人。
A.
正确
B.
错误
【单选题】From the article, we may note that ______.
A.
Senator Hillary Clinton greatly supports the plan and persuaded Congress to provide financial help.
B.
The mall will be clean because it Mil only use renewable energy.
C.
All the people believe that the mall will upstate American ailing economy.
D.
A lot of companies will benefit from the incentives of Congress.
【单选题】From the article, we may note that ______.
A.
Senator Hillary Clinton greatly supports the plan and persuaded Congress to provide financial help
B.
the mall will be clean because it will only use renewable energy
C.
all the people believe that the mall will upstate American ailing economy
D.
a lot of companies will benefit from the incentives of Congress
【单选题】From the article, we may note that
A.
Senator Hillary Clinton greatly supports the plan and persuaded Congress to provide financial help.
B.
The mall will be clean because it will only use renewable energy.
C.
All the people believe that the mall will upstate American ailing economy.
D.
A lot of companies will benefit from the incentives of Congress.
【简答题】Barack Obama and Hillary Clinton went back and forth several times throughout their zigzag battle for the 2008 Democratic nomination — sometimes via voice mail.
【单选题】下列哪些三维软件适合做影视级别的影片动画?
A.
3DS MAX
B.
MAYA
C.
C4D
D.
Lightwave 3D
【单选题】“诗界革命”的提出者是谁?
A.
康有为
B.
梁启超。
C.
黄遵宪
D.
林纾
【单选题】在项目的投资与建设过程中缴纳的主要税收中,( )的纳税人是指在中华人民共和国境内提供应税劳务、转让无形资产或者销售不动产的单位和个人。
A.
所得税
B.
营业税
C.
土地使用税
D.
城市维护建设税
【简答题】阅读理解。 Hillary Clinton, 59, with her famous 'I'm in, and I'm in to win' 2008 Race, began her e-mail to supporters, saying 'I want you to join me not for the campaign but for a conversation about the fu...
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