(一)资料 a公司是一家专营电梯保养和维修的公司,2003年该公司取得维修费65万元。请问:该公司应纳增值税还是营业税?应纳税额为多少? (二)解答 修理修配属增值税应税劳务,修缮(装修)属营业税应税劳务。二者的区别在于: 前者指对动产(如一般的生活用品...
某公司从事电梯销售、安装和保养业务。国税局告知该公司所有业务收入都应缴纳增值税,而地税局却告知电梯保养业务收入应缴纳营业税。 问:电梯保养收入究竟应缴纳何种税收? 答:国家税务总局《关于电梯保养、维修收入征税问题的批复》(国税函[1998]390号)规定,电梯属于增值税应...
landed plunger mold 有肩柱塞式模具burnishing die 挤光模landed positive mold 有肩全压式模具button die 镶入式圆形凹模loading shoe mold 料套式模具center-gated mold 中心浇口式模具loose detai...
15.welcome to our hotel 欢迎光临。16.so you have got altogether four pieces of baggage?您一共带了4件行李,是不是?17.let me have a check again 让我再看一下。18.the recep...
156.id like to have my hair cut 我想理个发。157. how do you want it?您想理什么式样的?158.just a trim,and cut the sides fairly short, but not so much at the bac...
114.excuse me have you any laundry?对不起,请问有没有要洗的衣服?115.the laundry man is here to collect it 洗衣房服务员来这儿收要洗的衣服了。116.if you have any, please just lea...
99.housekeeping may i come in?我是客房的,可以进来吗?100.when would you like me to do your room, sir?您要我什么时间来给你打扫房间呢,先生?101.you can do it now if you like 如...