<3>
[答案]：D
[解析]：應(yīng)繳納的城市維護(hù)建設(shè)稅=22.35×5%=1.1175(萬(wàn)元)=11175(元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<4>
[答案]：D
[解析]：應(yīng)繳納的教育費(fèi)附加=22.35×3%=0.6705(萬(wàn)元)=6705(元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<5>
[答案]：AC
[解析]：選項(xiàng)B，貸款業(yè)務(wù)的營(yíng)業(yè)額為貸款利息收入(包括各種加息、罰息等);選項(xiàng)D，單位以價(jià)值25萬(wàn)元的倉(cāng)庫(kù)，抵頂借款利息，銀行取得該倉(cāng)庫(kù)要按規(guī)定繳納營(yíng)業(yè)稅。
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
2
<1>
[答案]：D
[解析]：客房收入應(yīng)納營(yíng)業(yè)稅=1200×5%=60(萬(wàn)元);餐飲收入應(yīng)納營(yíng)業(yè)稅=400×5%=20(萬(wàn)元);合計(jì)=60+20=80(萬(wàn)元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<2>
[答案]：B
[解析]：商務(wù)會(huì)所提供服務(wù)收入應(yīng)納營(yíng)業(yè)稅=200×5%=10(萬(wàn)元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<3>
[答案]：B
[解析]：地下停車位對(duì)外出租收入應(yīng)納營(yíng)業(yè)稅=50×5%=2.5(萬(wàn)元)。
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<4>
[答案]：A
[解析]：夜總會(huì)收入應(yīng)納營(yíng)業(yè)稅=300×20%=60(萬(wàn)元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
3
<1>
[答案]：B
[解析]：總承包建筑工程應(yīng)繳納的營(yíng)業(yè)稅=(790+1000+10-500)×3%=39(萬(wàn)元)
<2>
[答案]：D
[解析]：轉(zhuǎn)讓辦公用房應(yīng)繳納的營(yíng)業(yè)稅=1300×5%=65(萬(wàn)元)。
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<3>
[答案]：C
[解析]：招待所收入應(yīng)繳納的營(yíng)業(yè)稅=30×5%+55×20%=12.5(萬(wàn)元)
[該題針對(duì)“營(yíng)業(yè)稅的計(jì)算”知識(shí)點(diǎn)進(jìn)行考核]
<4>
[答案]：B
[解析]：B公司應(yīng)繳納的營(yíng)業(yè)稅=500×3%=15(萬(wàn)元)
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