问题 单项选择题

下列项目中,应当征收增值税的有()。

A.纳税人销售货物的同时代办保险而向购买方收取的保险费

B.从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费

C.纳税人销售软件产品并随同销售一并收取的软件安装费、维护费、培训费等收入

D.对增值税纳税人收取的会员费收入

答案

参考答案:C

解析:

纳税人销售软件产品并随同销售一并收取的软件安装费、维护费、培训费等收入,应按照增值税混合销售的有关规定征收增值税,并可享受软件产品增值税即征即退政策。 对软件产品交付使用后,按期或按次收取的维护、技术服务费、培训费等不征收增值税。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

     Informal conversation is an important part of any business relationship. 1_____ Latin Americans enjoy

sharing information about their local history, art, and customs. They expect questions about their family

and are sure to show pictures of their children. The French think of conversation as an art form. 2_____

For them, arguments can be interesting-and they can cover pretty much or any topic-as long as they occur

in a respectful and intelligent manner.

     In the United States, business people like to discuss a wide range of topics, including opinions about

work, family, hobbies, and politics. 3_____ They do not share much about their thoughts, feelings, or

emotions because they feel that doing so might take away from the harmonious business relationship they're

trying to build. Middle Easterners are also private about their personal lives and family matters. It is considered

rude, for example, to ask a businessman from Saudi Arabia about his wife or children. 

     4_____ This can get you into trouble, even in the United States, where people hold different views. Sports

is typically a friendly subject in most parts of the world, although be careful not to criticize a national sport.

5_____

A. Instead, be friendly and praise your host's team.

B. You may feel free to ask your Latin American friends similar questions.

C. Before you start a discussion, however, make sure you understand which topics are suitable in a particular

    culture.

D. In Japan, China, and Korea, however, people are much more private.

E. In addition, discussing one's salary is usually considered unsuitable.

F. They enjoy the value of lively discussions as well as disagreements.

G. As a general rule, it's best not to talk about politics or religion with your business friends.

单项选择题 案例分析题