问题 多项选择题

关于增值税的纳税地点,下列表述正确的有()。

A.非固定业户销售货物或者应税劳务,应当向销售地或者劳务发生地的主管税务机关申报纳税

B.固定业户应当向其机构所在地的主管税务机关申报纳税,总机构和分支机构不在同一县(市)的,应当分别向各自所在地的主管税务机关申报纳税

C.扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款

D.固定业户到外县(市)销售货物或者应税劳务,未申请开具外出经营活动税收管理证明的,应向其外出经营所在地的主管税务机关申报纳税

答案

参考答案:A, B, C

解析:固定业户到外县(市)销售货物或者应税劳务,应当向其机构所在地的主管税务机关申请开具外出经营活动税收管理证明,并向其机构所在地的主管税务机关申报纳税;未开具证明的,应当向销售地或者劳务发生地的主管税务机关申报纳税;未向销售地或者劳务发生地的主管税务机关申报纳税的,由其机构所在地的主管税务机关补征税款。

阅读理解

阅读下面短文,按要求完成各项任务。

                                                       Breaking Bad Eating-Habits

     Have you heard the expression "You are what you eat"? Well, do you like who you are" If not, break

some bad eating habits and feel better about yourself.

     Bad habit 1: ______________

     Many packaged (= in small bags) foods, such as frozen (纤维) dumplings, rice rolls and instant noodles

(方便面) have lots of fat and calories (热量).

     The solution: Read the instructions to find the healthiest foods that are low in salt and nigh in fiber. Also

check to make sure they have ingredients such as vegetables and grains When possible, use packaged foods

as part of a "home-cooked" meal. For example frozen (纤维) dumplings with fresh vegetables are better than

dumplings alone.

     Bad habit 2: ______________ 

     People without breakfast don't have enough energy they need to get through the morning. Eating breakfast

improves your concentration, memory (冰冻的) and mood.

     The solution: Always keep a kind of quick foods like yogurt. Or have a standing order a breakfast place.

     Bad habit 3: ______________ 

     It takes your body at least 20 minutes to "tell" your brain that you are full. So last eaters usually eat more

than people who eat slowly.

     The solution: Try to slow down. Try eating at least some of your meals without IV, hand phones or

computers. Use a plate or bowl when you eat.

     Bad habit 4: ______________ 

     Healthy snacks between meals are fine. But when you snack instead of having real meals, you will not eat

your meals regularly. Plus, snack foods such as chips and sweets aren't very satisfying. That makes it easy to

overeat.

     The solution: To get more energy, allow yourself two healthy snacks a day. Choose snacks that will make

you feel full. Try fruit, yogurt or nuts.

    As we all know, bad habits can be broken. Take the first step toward a healthier eating routine (常规)-star f

ollowing these tips today!

1. 给文中的横线处选择合适的标题,并将其字母代号填写在下面的横线上。

    a. You are a fast eater.

    b. You often don't eat breakfast.

    c. All your meals come in packages.

    d. You snack too much.

    Bad habit 1:_______ Bad habit 2:_______ Bad habit 3:_______ Bad habit 4:_______

2. 列举出文中提到的三种packaged foods:

    _______________ _______________ ________________

3. 根据上下文,将文中划线句子译成汉语。

     It takes your baby at least 20 minutes to "tell" your brain that you are full. 

     ______________________________________________________________________

4. 根据文章内容完成句子。

     No eating breakfast is bad influence on your _______, _______, _______ and _______.

5. 回答问题。

    How can you eat snacks healthily? (至少答出两种方式)

    ________________________________________________________________________

    ________________________________________________________________________

6. 从文中找出与所给句子意思相同或相近的句子。

    Your health depends on the food you eat.

    ________________________________________________________________________

选择题