问题 多项选择题

下列关于增值税纳税义务发生时间的表述中正确的有()。

A.企业采取预收货款方式销售货物的,其纳税义务的发生时间为货物发出的当天

B.委托他人代销货物的,其纳税义务的发生时间为货物移送的当天

C.企业采取分期收款方式销售货物的,其纳税义务的发生时间为书面合同约定的收款日期的当天

D.企业采取直接收款方式销售货物的,其纳税义务的发生时间为收到销售款或者取得索取销售款凭据的当天

E.企业提供有形动产租赁服务采取预收款方式的,其纳税义务发生时间为收到预收款的当天

答案

参考答案:A, C, D, E

解析:本题考查增值税纳税义务的发生时间。委托他人代销货物的,其纳税义务的发生时间为收到代销单位的代销清单或收到全部或部分货款的当天;未收到代销清单及货款的,为发出代销货物满180天的当天。

选择题
阅读理解

阅读理解。

                                                                           PENRICE 

                                                                COMMUNITY COLLEGE

                                                                Cornwall Country Council

                                                 WE NEED TWO ASSISTANT HEADTEACHERS

                                                                     From January 2006 

                                                                L13-17(£44 703-£49 314)

      Penrice Community College is a highly regarded and successful 11-16 specialist languages college.

Following the recent appointment of a new Headteacher we're restructuring(重组)the leadership team

to create new roles.

     One post will be leading teaching teams with responsibility for curriculum and timetabling.

     The other post will be leading student based teams with responsibility for student learning outcomes

and the removal of barriers to student success such as poor attendance or disaffection.

     Penrice Community College is:

     ● A school with 1350 wonderful students

     ● High achieving with results well above average

     ● Mentioned twice in HMCI's outstanding schools list

     ● A british Council International School

     ● Situated in a beautiful part of mid Cornwall All enquires for information and application packs to

Daniellle Eyres on 01726 72613 or on secretary @ penricecornwall. Sch. Uk Closing date for applications

is Tuesday October 4th at noon. Interviews will be held on Monday 17th and Tuesday 18th October 2005.

1. The purpose of the above passage is to _____.

A. introduce the advantage of a school

B. report the appointment of a new headteacher

C. call on more students to go to school

D. advertise for new assistants of headteachers

2. The two new posts are required to do all the following EXCEPT ______.

A. stopping students missing classes

B. getting students interested in learning

C. leading student based teams

D. arranging new curriculum

3. HMCI is probably the name of _____.

A. an educational organization

B. a school leader

C. a political party

D. a news reporter

4. How many ways are mentioned in which you can get in touch with the school?

A. Two

B. Three

C. Four

D. Five