试题与答案

下列有关营业额的确定不正确的是( )。 A.电信部门以集中受理方式为集团客户提供跨省

题型:单项选择题

题目:

下列有关营业额的确定不正确的是( )。

A.电信部门以集中受理方式为集团客户提供跨省的出租电路业务,由受理地区的电信部门按取得的全部价款减除分割给参与提供跨省电信业务的电信部门的价款后的差额为营业税计税依据
B.广播电视有线数字付费频道业务应由直接向用户收取数字付费频道收费的单位按其向用户收取的收视费全额,向所在地主管税务机关缴纳营业税
C.融资租赁的营业额是向承租者收取的全部价款和价外费用(包括残值)
D.单位销售其购置的不动产,以取得的全部销售收入减除不动产的购置原价后的余额为营业额

答案:

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参考答案:A解析:本题考核合同相对性。合同相对性是指合同主要在特定的合同当事人之间发生权利义务关系,当事人只能基于合同向另一方当事人提出请求或提起诉讼,不能向无合同关系的第三人提出合同上的请求,也不...

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小题2:For the Japanese festival Oben, people should go to clean graves and light incense on memory of their ancestors.

小题3:They also light lamps and play music because they think that this will lead the ancestors back earth.

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小题6: Discuss when they take place, what they celebrated and what people do at that time.

小题7:Both China and Japan has mid-autumn festivals.

小题8:On Children’s Day, children will dress them in beautiful clothes ,singing and

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