多项选择题

关于营业税计税规定的说法，正确的有()。

A.企业出租公有住房以租金为计税依据的，按1%计算缴纳营业税
B.单位转让购置的不动产，按转让价格减去购置不动产原价后的余额计算缴纳营业税
C.广告代理业以向委托方收取的全部价款和价外费用为营业额计算缴纳营业税
D.旅游企业组织旅游团在境内旅游改由其他旅行社接团的，以全程旅游费收入减去付给接团企业的旅游费后的余额计算缴纳营业税E:邮政电信单位与其他单位合作，共同为用户提供邮政电信业务及其他服务并由邮政电信单位统一收取价款的，以全部收入减去支付给合作方价款后的余额为营业额

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听力原文：M: Hi, Mary.W: Hi, Thomas. What's happening?M: Well, I've decided I have to get a car.W: You're going to buy a car? Do you really need one? I'd probably still be driving except that my car broke down last yean Instead of getting another one, I just moved closer to the university and went back to riding a bike—better for the environment, better for my health and 1 save a lot of money.M: Did it really cost that much?W: Well, when you think of insurance, rising petrol costs, parking plus maintenance and repairs, it adds up.M: I know it's going to be expensive but I really need my own transport. It takes half an hour by bus each way to university as it is. But now I'm working at night in the city. There's no way I want to hang around waiting for a bus late at night and then walk 3 blocks home alonE.W: Hey, I think you've got a point therE.So what kind of car are you looking at?M: It's a 90 ForD.The owner is asking $2000.W: That's pretty olD.How many kilometers has it done?M: Oh, I forgot to ask. I'll have to check tonight when I go to see it. Would you be able to come with me to have a look at it? At about 7 o'clock?W: Sure I will, but I don't know a lot about cars. I do know one thing, though. I wouldn't buy an old car without having a mechanic look at it first. Why not ask Joho to come with us since he is an expert in this field?M: That's a great ideA.(20)A.He uses it for his joB.B.He spends too much time on the bus.C.He lives too far from the university.D.He would feel safer at night with a car.

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