单位和个人在旅游景点经营索道取得的收入按“服务业”税目“旅游业”项目征收营业税。()
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This passage is most probably an excerpt from ______.
A. a scientific journal which introduces the latest development in oceanography
B. a popular magazine that explains new ideas to interested readers
C. an introduction to a book on oceanography
D. a textbook for pupils
某省，独立核算的煤炭企业，下属一生产单位在外省。1999年该企业开采原煤 340万吨(其中含省外生产单位开采的60万吨)，当年销售原煤300万吨(其中含省外生产单位开采的50万吨)。已知原煤单位税额为4元/吨，1999年该企业在本省应缴纳的资源税为1 000万元。()
A. 正确
B. 错误
Which of the following statements can be inferred from the passage？
A. Inman and Conley present an unconvincing explanation.
B. No one has ever made any effort to ,solve the puzzle in the passage.
C. The beach is full of mysteries, but now some scientists have thrown a new light on them.
D. Scientists like to make trouble out of nothing.
自建自用建筑物，其自建行为不是建筑业税目的征税范围；施工单位投资入股的自建建筑物，属于建筑业税目的征税范围。()
A. 正确
B. 错误
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