,由省、自治区、直辖市人民政府物价主管门会同国务院铁路主管部门授权的机构规定。
A. 旅客运输杂费的收费项目
B. 行李、包裹运价率
C. 地方铁路的旅客票价率
D. 临时营业线的运价率
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Alpha Trading Ltd (Alpha) is a value added tax (VAT) general taxpayer. On 1 January 2014, Alpha lent RMB200,000 to Beta Ltd at an interest rate of 10% per annum.
What is the type and amount of turnover tax which Alpha Trading Ltd will pay on the interest income received for the year 2014?
A. Business tax of RMB1,053
Business tax of RMB1,000
C. Value added tax of RMB3,400
D. Value added tax of RMB1,200
由于货物性质特殊,经托运人或收货人要求,并经()同意,也可由托运人或收货人组织装车和卸车。
A. 托运人
B. 车站
C. 承运人
D. 装车单位