问题
多项选择题
根据增值税法律制度的规定,下列关于出口退(免)税政策的表述中,正确的有()。
A.生产企业出口自产货物适用免抵退税办法
B.适用增值税免税政策的出口货物,其进项税额不得抵扣和退税
C.出口企业应将不同税率的货物分开核算和申报,凡划分不清的,不予退免税
D.在征、退税率不一致的情况下。需要甲酸免抵退税不得免征和抵扣税额,并将其从当期进项税额中转出
答案
参考答案:A, B, D
根据增值税法律制度的规定,下列关于出口退(免)税政策的表述中,正确的有()。
A.生产企业出口自产货物适用免抵退税办法
B.适用增值税免税政策的出口货物,其进项税额不得抵扣和退税
C.出口企业应将不同税率的货物分开核算和申报,凡划分不清的,不予退免税
D.在征、退税率不一致的情况下。需要甲酸免抵退税不得免征和抵扣税额,并将其从当期进项税额中转出
参考答案:A, B, D
选词填空 | |
—At the _____ of June. 2. —I'll fly to Shanghai on _____ next Friday. —Have a good trip. 3. —Mum, I'm sorry I failed my English test again, though I tried my best. —Oh, believe in _____ and you'll make _____ at last. 4. —They are discussing what to do for the _____. —It is necessary to provide them with more positions. 5. There are a lot of _____ flowers on both sides of the streets. 6. Listen! They are singing _____ in the classroom. 7. Tom, take the medicine ____ a day after meals for a week. 8. More and more foreign ____ are interested in Panzhihua. | |