问答题

某知名财经网站，具有增值电信业务经营资质，2014年3月发生以下业务：(1)开展“金牌理财师”远程培训业务，取得培训费收入130万元，并向学员出售配套培训教材取得收入70万元。(2)发布网络广告，取得广告收入5000万元，其中支付某动漫设计室设计费1 000万元。(3)自行开发的“钱通”证券分析软件已完成国家版权局的登记手续，转让著作权给香港某证券研究机构，获得转让收入200万元。(4)出售2013年度上市公司财经信息数据库光盘10000张，每张售价1 000元；光盘交付使用后通过网络为客户提供远程技术支持，另收取技术服务费100万元。
要求：根据以上资料，按以下顺序回答问题，每问需计算出合计数。
(1)计算远程培训及教材出售业务应缴纳的营业税。
(2)计算网络广告业务应缴纳的增值税。
(3)计算软件转让业务应缴纳的营业税。

【参考答案】

(1)应纳营业税=(130+70)×3%=6(万元)
(2)应纳增值税=5000×6%=300(万元)
(3)应纳营业税=200×5%=10(万元)
(4)应纳营业税=100×5%=5(万元)

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Text3 Sitting in the dark in his Blackpool bedsit,Harry Harper dialled 999.He told the operator that he had a bread knife at his throat and wanted to kill himself.A few years earlier,Mr Harper had been happily married and running a successful business.But after his wife committed suicide and his firm went bust,his life spiralled out of control.He started drinking and was admitted to a number of psychiatric hospitals.With little support,calling 999 became routine.Mr Harper is not alone.Many people who feel overwhelmed by their personal problems come to use the emergency services as a crutch.Data from NHS England show that around 5,000 people attend major A&E units more than 20 times each year.Some doctors nickname them frequent flyers .Most regions have no strategy for dealing with these patients.In some places,frequent callers have been cut off from the ambulance service,or sent letters reprimanding them for wasting NHS money.Some have even been served with anti-social behaviour orders,which,whcn broken,result in jail time.Now a promising scheme aims to offer more effective help to the most frequent users,thereby reducing their reliance on the emergency services.It was started in 2013 by Rhian Monteith,then a paramedic in Blackpool,where health outcomes are among the worst in Britain.She asked local NHS managers for the names of the area's most frequently seen patients,and was handed a list of 23 people,including Mr Harper.Many,like him,were middle-aged folk with mental-health problems.Ms Monteith tried to give them a sense of social inclusion and purpose .Often they talked about their social needs,rather than their medical symptoms.So she arranged community activities,like volunteer work,and help with practical matters such as applying for benefits.Those who often got worked up to a crisis point were taught coping mechanisms.The effect was quick and dramatic.Within months,A&E attendances,999 calls and hospital admissions all dropped by about 90%among the group.Many began to put their lives back together.The model was extended to about 300 patients in Blackpool over the following three years,saving the NHS over~2m.In 2017 it was rolled out by 36 0fEngland's 195 regional NHS commissioning groups.Implementing the programme is not without difficulty.Many of the most prolific users of A&E have no fixed address or are homeless.And they must agree to their data being shared across different govemment agencies,which is sometimes a hard sell.But the evidence so far is encouraging.The most recent winter crisis revealed just how stretched A&E departments are.Rerouting frequent flyers to the appropriate services would benefit besieged doctors and paramedics,as well as the patients themselves.31.Which of the following statement about Mr.Harper is right?

A.Hehasseverementalillness
B.Herunsabreadcompany
C.Heisalwayscalling999
D.Hiswifeismurdered