问答题

某餐饮企业2013年6月发生如下业务:
(1)实现营业收入800万元,其中包括顾客现场消费餐饮营业收入500万元、熟食外卖收入30万元、内设卡拉OK厅营业收入270万元,各项收入均分开核算。
(2)因该企业一餐厅人流量大,设立一个电脑福利彩票投注点代销福利彩票,当月共销售福利彩票500万元,餐厅按2%的比例收取手续费。
(3)该企业曾投资500万元参与设立一家公司,约定每年收取固定收益40万元、半年结算一次,当月收到20万元。
(4)转让一栋房产,该房产是若干年前由债务人抵债而得,当时冲抵的债务金额是650万元。此次售价800万元,包含购置房屋后安装的空调设备折合10万元。空调设备与房屋单独核算。
(5)卖出作为金融资产核算的某股票,卖出总价为130万元,支付税费4万元;该股票的买入价为85万元,买人时支付税费2万元,股票持有期间取得股息3万元。
(其它相关资料:当地政府规定的娱乐业营业税税率为200。)
要求:根据上述资料,回答问题,如有计算,需计算出合计数。
(1)计算业务(1)营业收入应缴纳的营业税。
(2)计算业务(2)取得的收入应缴纳的营业税。
(3)计算业务(3)取得的固定收益应缴纳的营业税。
(4)计算业务(4)转让房产应缴纳的营业税。
(5)计算业务(5)卖出股票应缴纳的营业税。
(6)计算企业当年合计应纳的营业税。

【参考答案】

(1)应缴纳的营业税=500×5%+270×20%=25+54=79(万元)
(2)应缴纳的营业税=500×2%......

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问答题
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单项选择题
Food in France is always political.Marie-Antoinette ran into trouble after advising the poor to eat cake;the far right has made its fight against halal meat in schools its rallying cry and don't get a French person started on whether to say pain au chocolat.or chocolatine(a burning topic dividing the country,which was even discussed in parliament in May).Yet even by French stanclards,the developing row between butchers and vegans is quite something.Angry butchers have just written a letter to the French interior minister,Gerard Collomb,asking for police protection against violence from vegan fanatics who have mounted a guerilla campaign of intimidation against them.Butcher's shops arouncl the country have been sprayed with fake blood and vandalised by vegan activists. Stop speciesism was daubed over one rotisserie in Lille and its windows were broken.Most traditional French cuisine(which was placed on UNESCO's world cultural hericage list in 2010)caters for the carnivore.Think of cassoulet,foie gras,quiche lorraine and boeuf bourguignon.And because the French take so much pride in that tradition,ditching animal products-not only meat,but also cheese-is widely frowned on.No matter that illustrious Frenchmen,such as Vollaire,were vegetarians.In the orthodox French mind,meal in various sauces makes the bulk of the meal:if you take it out,what's left?After I went vegetarian,my parents started cooking three dishes at every family meal to make up for the lack of meat-it being thought that if you don't.eat meat,there probably won't be enough food in your plate.In many French restaurants,vegetarians and vegans struggle to order something that isn't composed solely of three salad leaves and a radish.And from a young age,French schoolchildren are taught that a meal isn't complete without meat.Although carbs or vegetables are sometimes seen as optional,meat definitely isn't.French butchers are right to be angry about their vandalised shops and are perhaps womed that meat sales are falling as vegetarianism and veganism are becoming more popular.But their letter unnecessarily attempts to discredit veganism,dividing normal people who eat meat from the wild eccentrics who don't.Demanding police protection for a few broken windows also seems a bic over the top in light of the power of the meat industry lobby.This group exerts such influence that it recently defeated two measures seen as anti-meat .First,the French parliament dropped a proposal to introduce at least one vegetarian school meal a week.Then it voted in favour of a ban of the use of meat-relaled words such as sausage or bacon for the selling of veggie or vegan alLernalive products.It can be inferred from Paragraph 2 that
A.thedisputebetweenbutchersandvegansissomelhingtrivial
B.thebattlebetweenbutchersandvegansiscausedbythelettertointeriorminster
C.theveganshavesufferedfromtheretaliationmadebythebutchers
D.theconfrontationbetweenbutchersandvegansdeservesourattention