【单选题】【消耗次数：1】
我国现行的营业税按（ ）设计税目税率
①
地区
②
产品
③
行业
④
纳税人性质
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下列各项中，符合营业税计税依据规定的是（）。
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远洋运输企业从事程租业务以实际收取的租赁费为计税依据
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纳税人从事无船承运业务应以其向委托人收取的全部价款和价外费用为计税依据
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远洋运输企业从事期租业务以实际收取租赁费扣除发生的固定费用的余额为计税依据
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运输企业从事联运业务以实际收取营业额扣除支付给其他企业款项后的余额为计税依据
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must;can;must;his
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can;must;can;him
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