问题 单项选择题

不得从增值税销项税额中抵扣进项税额的项目是( )。

A.购进农产品的进项税额

B.购进货物所支付运费的进项税额

C.销售货物所支付的运费的进项税额

D.用于集体福利所购进货物的进项税额

答案

参考答案:D

解析:用于集体福利是将货物用于最终消费环节,不产生销项税,所以不得抵扣进项税。

阅读理解

阅读理解

     George Prochnik would like the world to_put_a_sock_in_it.He makes his case in a new book, 

 Listening for Meaning in a World of Noise. Here he explains himself (using his indoor voice):

     "We've become so accustomed to noise,   there's almost a deep prejudice against the idea that

silence might be beneficial.If you tell someone to be quiet,   you sound like an old man.But it's never

been more important to find continuing quiet.Silence focuses us,   improves our health,   and is a key

to lasting peace and satisfaction."

     "We need to excite people about the sounds you start to hear if you merely quiet things down a

little.During a Japanese tea ceremony,   the smallest sounds become a kind of art-the spoons making

a light ringing sound on a bowl,   the edges of a kimono(和服)brushing against the floor."

     "Deaf people are very attentive(专注的)in almost every aspect of life.If two deaf people are

walking together,   using sign language,   they constantly watch out for each other and protect each

other by paying steady attention to the other.They are connected yet also fully aware of their

surroundings.Even deaf teenagers! We in the hearing world can learn from them.If we remove the

powerful blasts(一阵阵)of noise,   we become aware of an extraordinarily rich world around us-of

little soft sounds and the sound of footsteps,   of bird songs and ice cracking(开裂声).It's astonishing

how beautiful things sound when you can really listen."

1. What does the phrase "to put a sock in it" in Paragraph 1 probably mean?

A. to be quiet                  

B. to be colorful

C. to be full of love            

D. to be attentive to someone

2. What does Prochnik say about us?

A. We are used to quietness.

B. We have to put up with noise.

C. We do not think silence to be beneficial.

D. We do not believe lasting peace to be available.

3. Which of the following is TRUE according to Prochnik?

A. We need more sounds in our lives.

B. There is  nothing to be learned from the deaf.

C. We are not aware how rich the world around us is.

D. There is too much noise at a Japanese tea ceremony.

4. It can be inferred from the text that________.

A. we can benefit a lot from old people

B. it is a good idea to use sign language

C. there is no escape from the world of sound

D. it is possible to find how beautiful things sound

单项选择题