[简答题]

外国甲公司2015年为中国乙公司提供内部控制咨询服务，为此在乙公司所在市区租赁一办公场所，具体业务情况如下：
（1）1月6日，甲公司与乙公司签订服务合同，确定内部控制咨询服务具体内容，合同约定服务期限为8个月，服务收费为人民币600万元（含增值税），所涉及的税费由税法确定的纳税人一方缴纳。
（2）1月12日，甲公司从国外派业务人员抵达乙公司并开始工作，服务全部发生在中国境内。
（3）9月1日，乙公司对甲公司的工作成果进行验收，通过后确认项目完工。
（4）9月3日，甲公司所派业务人员全部离开中国。
（5）9月4日，乙公司向甲公司全额付款。
（其他相关资料：主管税务机关对甲公司采用“按收入总额核定应纳税所得额”的方法计征企业所得税，并核定利润率为15％，甲公司运用增值税一般计税方法，甲公司为此项目进行的采购均未取得增值税专用发票）
要求：根据上述资料，按照下列序号回答问题，如有计算需计算出合计数。

计算甲公司应缴纳的增值税。

[判断题]上级人民法院有权审理下级人民法院管辖的第一审行政案件，也可以把自己管辖的第一审行政案件移交下级人民法院审判。（ ）
A.正确
B.错误

[单项选择]The jewellery designer
He was young and completely unknown, but Paul Waterhouse believed in himself. He’d heard that there was going to be a large exhibition for jewellery designers and he asked the organisers whether he could show some of his work. ’I was only 21,’ he says, ’and they agreed, if I could show a complete collection.’ So he went to the bank, borrowed ￡1,500 for materials, and began to work on new designs. ’The exhibition was fantastic. Although everyone else was much more experienced than I was, my designs were still praised.’
He decided to transfer his business to Canada and began to experiment with new materials: all sorts of stones from around the world, some totally new to him. ’As most of them weren’t precious, it changed the way I approached design. It was great! I was able to produce much larger pieces of modern jewellery,’ he says. ’Then I was asked by an advertising agency to design a wedding ring for a TV advert. The agency liked what I’d done, but
A. Right
B. Wrong
C. Doesn’t say

[判断题]人体触电方式有直接接触触电、间接接触触电。
A.正确
B.错误

[单项选择]凡能引起肾病综合征的各种肾病中，哪一个预后较好（）
A. 膜性肾小球肾炎
B. 增生性肾小球肾炎
C. 类淀粉样肾病
D. 肾小球硬化
E. 微小病变型肾病

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{{B}} ·Read the following text.
·For each question 31--40, write one word.
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