多项选择题

下列应按营业税的文化体育业征税的有（　　）。

A.电视播映收入
B.会计从业培训收入
C.提供资料借阅业务收入
D.某大学每周六对外开放乒乓球室取得的收入

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单项选择题

Brighton is a popular seaside town on the south coast of England. Not long ago, some policemen were very（21）. There had been several serious accidents（22 by motorists driving too fast. The police started to set up a speed trap(速度监视器). They measured（23）of 88 yards on a straight road and watched to see（24）a car took to（25）that far. They knew that if a car took six seconds, it was traveling faster （26）the（27）limit of 30 miles an hour. When the policemen were ready, they hid（28）a hedge (树篱)and started to time passing cars. During their first half an hour, they caught five drivers. The policemen wrote down the（29）of each car and the name and address of the driver. But for the next half an hour the policemen didn′ t see anybody（30）too fast. They thought that this was very（31）. One of them drove a quarter of a mile along the road and saw two students （32）on the grass. They were holding up a sheet of cupboard so that motorists could see it. On the notice one of the students（33）: Danger. Speed trap. The policemen took the notice away and wrote down the names of the students. Later on they were each fined ￡5 for（34）to stop the police catching motorists who were （35）the law. 第（26）题选

A.than
B.lessthan
C.thesameas
D.nolessthan

多项选择题

下列项目中，不属于地方税务局系统负责征收和管理的项目有（）。

A.车辆购置税
B.消费税
C.营业税
D.关税

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