问题 单项选择题

关于"营改增"中销售额的认定,下列表述错误的是()。

A.缴纳的税款,以完税凭证为合法有效凭证

B.支付给境内单位或者个人的款项,以发票为合法有效凭证

C.向委托方收取的政府性基金或者行政事业性收费,不得开具增值税专用发票

D.试点纳税人提供融资性售后回租服务,向承租方收取的有形动产价款本金,可以开具增值税专用发票

答案

参考答案:D

解析:本题考查"营改增"试点纳税人销售额的认定。试点纳税人提供融资性售后回租服务,向承租方收取的有形动产价款本金,不得开具增值税专用发票,可以开具普通发票。

阅读理解

阅读理解。

     Long ago,poems were recited out loud instead of being written down.When the Greeks first started the

Olympics,they held poetry contests as well as athletic competitions.

     Now,poetry competitions have been revived  (恢 复).This year 120,000  high  school students

competed in the first Poetry Out Loud National Recitation Contest,performing poems from memory for

$100,000 in prizes.

     The first competitions were held in classrooms.The winners went on to schoolwide contests,and then

they competed in city and state competitions.Finally,the 50 state champions,along with the District of

Columbia champion came to Washington,D.C.last week for the last showdown.After the 51 champions

competed against one another,12 went on to the finals.Then the field was narrowed to five.The final five

had one last chance to "perform" a poem.The overall champ,Jackson Hille,a high school senior from Ohio,

won a $20,000 scholarship.

     The National Endowment for the Arts and the Poetry Foundation started Poetry Out Loud because

they realized that hearing a poem performed is a different experience from reading it on a page.

     It's not just a matter of saying the words in the right order.It's the tone of voice,the pauses,the gestures,

and the attitude of the person performing that bring the words to life."Each time we hear somebody recite

a poem,we find something fresh and interesting about it," says National Public Radio Broadcaster Scott

Simon,master of ceremonies for the finals.Hearing it in a new voice offers something new to the listener.

     Not only do the people hearing poems have a new experience,memorizing and presenting poems helps

the participants (选手) understand those poems in a new way.Another benefit of a competition such as

Poetry Out Loud is that the participants learn publicspeaking skills that can help them for life.

1.From the first paragraph,we can know________.

A.the Greeks were the first to write poems

B.the Olympics used to start with poem reciting

C.poems were spread orally in the past

D.athletes were asked to recite poems before competing

2.How many rounds of competitions did the champions take before they went to Washington,D.C.?

A.Three.  

B.Four  

C.Five.  

D.Six.

3.According to the passage,hearing a poem recited by different people can________.

A.bring a new life to listeners

B.help listeners find their interest

C.make listeners learn the words

D.offer something new to listeners

4.One benefit the participants get from poem recitation competitions is that they can________.

A.become skilled in speaking in public

B.write good poems themselves

C.change their attitudes towards life

D.make friends with many great poets

5.What's the main idea of the passage?

A.Reciting poems improves your memory.

B.Remembering a lot of poems is fun.

C.Poets have a great time.

D.Poetry competitions freshen us up.

填空题