Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文:M: I was told that your brother has gone to France.
W: No, he has gone to the U.S.A.
Q: Where is her brother now?
(11)
A. In France.
B. In the U.S.A.
C. In Japan.
D. In China
听力原文:W: The shoes were a bargain. I got them for half price!
M: You mean you only paid $30 for them?
Q: How much did the shoes cost originally?
(14)
A. $30.
B. $60.
C. $13.
D. $16.
企业需要一设备,买价为4 100元,可用10年。如租用,则每年年初需付租金600元,除此之外,买与租的其他情况相同。假设利率为10%,则租赁该设备较优。 ()
A. 正确
B. 错误
下列关于残疾人就业的营业税优惠政策,正确的是()。A.实际安置的每位残疾人每年可退减征的营业税的下列关于残疾人就业的营业税优惠政策,正确的是()。
A. 实际安置的每位残疾人每年可退减征的营业税的具体限额,由县级以上税务机关根据单位所在区县(含县级市、旗,下同)适用的经省(含自治区、直辖市、计划单列市,下同)级人民政府批准的最低工资标准的3倍确定,但最高不得超过每人每年3.5万元
B. 主管地税机关应按月减征营业税
C. 本月应缴营业税不足减征的,可结转本年度内以后月份减征,但不得从以前月份已交营业税中退还
D. 上述营业税优惠政策仅适用于提供“服务业”税目(广告业除外)取得的收入占增值税业务和营业税业务收入之和达到50%的单位
E. 从事建筑业纳税人,不能适用该优惠政策,但是广告业务可以适用