第11题: [多项选择]下列项目中,可按5%~20%计征营业税的有( )。 A. 演唱会收入 B. 卡拉OK收入 C. 跑马场收入 D. 射击场收入 参考答案:B,C,D 答案解析:[解析] 营业税按照行业、类别的不同分别采用不同的比例税率,具体规定为:①交通运输业、建筑业、邮电通信业、文化体育业,税率为3%;②金融保险业、服务业、销售不动产、转让无形资产,税率为5%;③娱乐业执
第34题: [单项选择]Passage Three Questions 33 to 35 are based on the passage you have just heard.A. Praise and encouragement. B. Laughter and clapping. C. To be praised and to learn how to praise. D. To love and to be loved. 参考答案:C 答案解析:[解析] What does the term "double necessity" refer to’