肥城饭店今年一月份的营业额是40万元，按规定要缴纳5%的营业税，还要按营业税的7%缴纳城市维护建设税，那么，这个饭店一月

解题思路：（1）营业额是40万元=400000元，按规定要缴纳5%的营业税，把400000元看做单位“1”，要求这个饭店一月份需缴纳营业税多少元，就是求400000元的5%是多少，用乘法计算；
（2）按营业税的7%缴纳城市维护建设税，是把营业税总额看做单位“1”，由（1）可知营业税的数额，然后乘7%即可．

（1）40万元=400000元，
400000×5%=20000（元）；
答：这个饭店一月份需缴纳营业税20000元．
（2）20000×7%=1400（元）；
答：需缴纳城市维护建设税1400元．
故答案为：20000，1400．

点评：
本题考点： 存款利息与纳税相关问题．

考点点评： 此题考查了关系式：营业额×税率=营业税．

Xi'an is the capital of Shaanxi province.
It is the starting point of the Silk Road and famous for the Terracotta Army of Emperor Qin Shi Huang.
Xi'an has many areas that are easily accessible on foot.In many commercial,residential,educations zones in the city,especially in the shopping and entertainment districts around the Bell Tower,underpasses and overpasses have been built for the safety and convenience of pedestrians.
Besides many historical attractions in Xian,Xian is also a culinary city with much palatable Xian food.The most famous Xian food ranges from Pita Bread Soaked in Lamb Soup,Sheep Blood Soaked in Vermicelli Soup,Pork Sandwiched Between Pita Bread,to Cold Noodles and Qishan Noodles.These savory Xian cuisines are all must-eat along your Xian travel.

Xi'an is the capital of Shaanxi province.
It is the starting point of the Silk Road and famous for the Terracotta Army of Emperor Qin Shi Huang.
Xi'an has many areas that are easily accessible on foot.In many commercial,residential,educations zones in the city,especially in the shopping and entertainment districts around the Bell Tower,underpasses and overpasses have been built for the safety and convenience of pedestrians.
Besides many historical attractions in Xian,Xian is also a culinary city with much palatable Xian food.The most famous Xian food ranges from Pita Bread Soaked in Lamb Soup,Sheep Blood Soaked in Vermicelli Soup,Pork Sandwiched Between Pita Bread,to Cold Noodles and Qishan Noodles.These savory Xian cuisines are all must-eat along your Xian travel.

南京美食——鸭血粉丝汤
南京是著名的鸭都,然南京人是十分爱吃鸭子的,不仅鸭肉,连鸭内脏、鸭血都能做出一道道美味.我吃过许多用鸭子做成的美食,其中,我最喜欢的要数鸭血粉丝汤.
今天,我和妈妈去新街口,刚走到新百f1楼的美食街,我立刻被鸭血粉丝汤诱人的香味给迷住了,腿脚像被一双无形的锁锁住了一样,再也迈不出一步.我恳求妈妈坐下来吃一碗再走.
我们坐进一家店,点了两碗鸭血粉丝汤.鸭血粉丝汤是怎样做出来的呢?我的好奇心大发,便悄悄地来到那位制作鸭血粉丝汤的大姐姐背后,聚精会神地观察起来.只见大姐姐首先取出一个洗干净的碗放在桌上,接着用一个很大的竹制漏勺从一个大埚里捞出一大把粉丝,放进刚煮开的热水里涮了涮,两分钟左右,再把烫好的粉丝装进大碗里.她娴熟地从一个个大陶瓷中取出适量的鸭血、鸭肝、鸭肠还有切成三角形的油果子,放入碗中,再撒上香菜、榨菜之类的调味品,最后放一勺辣油,少许的盐和味精,这样一碗香气四溢的鸭血粉丝汤接做好了.
不一会儿,热气腾腾的鸭血粉丝汤上桌啦!此时的我恨不得把自己变成一个超清晰的数码照相机,把眼前这碗美食深深刻在脑海里：碧绿的香菜犹如细细长长的“绿叶艇”一般漂浮在水面上；暗红色大小不一的“鸭血小鱼”从绿叶下探出脑袋,仿佛在和我打招呼；“池塘”边的“大石头”——油果子格外引人注目；大团大团的粉丝晶莹剔透；还有灰白色的“鸭肝轻舟”,“榨菜石子”,或浮于“池”面,或沉淀在“池”底.
我实在抑制不住谗虫的叫唤,迫不及待地抓起筷子开始品尝.“咻——咻——咻——”地把一大团细滑的粉丝吸入口中.软化的粉丝半着麻嘴的辣油在唇齿间回荡.寒入一块入口即化的“小鱼”,鸭血的醇美依然正宗不改……香喷喷的鸭肝、有嚼劲的鸭肠、松软的油果子、脆嫩的榨菜,还有爽口的浓汤,都让我舍不得停下筷子.不知不觉,一碗鸭血粉丝汤很快被我一扫而光,我咂咂嘴,仍然意犹未尽.
回家的路上,我脑海里依然回味着别具一格的南京美味——鸭血粉丝汤.