问题 单项选择题

金融机构开展个人实物黄金交易业务,有关增值税问题,下列陈述正确的是( )。

A.各金融机构销售黄金业务,就地缴纳增值税

B.储蓄所不涉及自己缴纳增值税问题,所以不需向机构所在地主管国家税务局申请办理税务登记

C.各支行应按月汇总所属分理处上报的实物黄金销售额和本支行的实物黄金销售额,按照规定计算销项税和进项税,向主管税务机关申报缴纳增值税

D.金融机构各省级分行和直属一级分行所属地市级分行、支行按照规定的预征率预缴增值税

答案

参考答案:D

解析: 对于金融机构从事的实物黄金交易业务,实行金融机构各省级分行和直属一级分行所属地市级分行、支行按照规定的预征率预缴增值税,由省级分行和直属一级分行统一清算缴纳的办法;发生实物黄金交易行为的分理处、储蓄所等应按月计算实物黄金的销售数量、金额,上报其上级支行;各支行、分理处、储蓄所应依法向机构所在地主管国家税务局申请办理税务登记;各支行应按月汇总所属分理处、储蓄所上报的实物黄金销售额和本支行的实物黄金销售额,按照规定的预征率计算增值税预征税额,向主管税务机关申报缴纳增值税。

填空题
阅读理解

阅读理解。

     There are two ways to save money traveling. The first way is to get the best deals on the specific (特

定的) things you want. There is a limitation to this type of approach though. If you find the lowest price

on the best hotel in Honolulu at the height of the season, you will save money, but still have a very

expensive vacation. Trying to get exactly what you want will generally be an expensive proposition(提议),

in travel and in life.

     The other approach is to be a true opportunist. This will be difficult for some of you, and entirely

unacceptable to others. Nonetheless (尽管如此), the travelers who get to travel the most, go to the

widest variety of places, learn the most and do the most, are the opportunists. This will be true until you

are so wealthy that you have no monetary (货币的;钱的) limits.

     The first time I went to Ecuador, I went there because it was cheap. If it wasn't, I would have had a

great time-somewhere else. The trip lasted a month, and cost $1045, which included air fare and even

the $130 fee for a guide to take me to the top or glacier (冰川) covered Mount Chimborazo.    

     I cut the cost by taking a bus from my home in Michigan to Miami, and back again when I returned

from Ecuador. The round-trip (双程) ticket cost $158. The round-trip flight to Quito from Miami was

only $256, because it was a courier (信使, 通讯员) flight, which meant I signed for some luggage(car

parts), and  could only take carry-on luggage.

     Never did I feel deprived, or bored. I had a great time, eating wherever it was cheap and clean, doing

all sorts of inexpensive, but interesting things, and traveling across the country to climb Chimborazo. I also met and fell in love with my wife Ana.

     Being an opportunist means you'll have just as much variety, and probably almost everything you

want-eventually. You just have to stop trying to get exactly what you want exactly when you want it. If

the guide that took me up Chimborazo hadn't dropped his price from $200 to $130, I would have spent $2 for a bus and gone hiking on EI Altar, another great Andean mountain. That would have left me with

enough money for several other minor adventures.

1. The underlined phrase "the best deals" in the first paragraph probably refers to ______.

A. the best service  

B. the lowest price

C. the cheapest goods

D. the best approaches

2 . The last paragraph was to tell us how to ______.

A. save money for minor adventures

B. cut down traveling costs.

C. deal with different situations

D. become opportunist travelers

3. It's suggested that the author _____.

A. went hiking on El Altar

B. traveled with his wife in Ecuador

C. is an opportunist traveler

D. likes traveling around the world

4. Which of the following can serve as the best title of the passage?

A. Cheap Travel Secrets

B. Travel Secrets

C. A Travel Opportunist

D. Travel Tips