第6题: [单项选择]下列各项中,符合城市维护建设税相关规定的是( )。 A. 跨省开采的油田应按照油井所在地适用税率纳城市维护建设税 B. 营业税纳税人跨省承包工程应按劳务发生地适用税率缴纳城市维护建设税 C. 流动经营的单位应随同缴纳“三税”的经营地的适用税率缴纳城市维护建设税 D. 代扣代缴的城市维护建设税应按照被扣缴纳税人所在地适用税率缴纳城市维护建设税 参考答案:C 答案解析:[解析] 跨省开采的应当选择规定的税率;纳税人从事跨省工程的,应向其机构所在地主管地力税务机关申报缴纳营业税和城建税。代扣代缴、代收代缴的城建税应按受托方(扣缴方)所在地适用税率执行。只有C选项符合税
第35题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. He got off the bus at the wrong stop. B. He has a good reason to be angry. C. He isn’t careful with his belongings. D. He doesn’t have an extra umbrella. 参考答案:C 答案解析:[听力原文]
W: I think Tom left his umbrella on the bus.
M: Why he’s so irresponsible is beyond me.
Q: