问题 单项选择题

某增值税一般纳税人以托收承付的方式将自己生产的产品一批销售给某百货商场,在产品发出并办妥托收手续后,按照销售总额开具了增值税专用发票,但由于货款尚未收到,因此,其销售金额没有按规定计入销售账户核算,计算缴纳增值税,则按照有关规定,该企业的行为属于( )。

A.偷税行为

B.逃税行为

C.骗税行为

D.正常行为

答案

参考答案:A

解析: 我国现行税法规定,采用托收承付方式销售产品的,其纳税义务的发生时间为发出货物并办妥托收手续的当天,该企业没有计算缴纳增值税,属于少列收入,少缴应纳税款的偷税行为。

选择题
阅读理解

阅读理解。

     The organization,Keep Time for Children,was started in 2002 to make people realize the importance

of family time on weekends,particularly for families with school age children.   1   We will try to help

parents take one day off on weekends to be with their family.

        2    What children want and need most is to spend time with their parents,not with toys or taking

part in activities.But with more and more people working on weekends,many children of school age don't

see their parents anywhere near as often as they should.

       3    The movement is designed for families of all types and sizes under increasing pressure to work

on weekends.Because weekends are the very time when school age children are at home and in need of

their parents.we are going to put forward a Family Day Bill(议案) to the government.   4    It is aimed to

solve the problems of increasing"shift (换班的)parenting"and of young children being left "home alone

"on weekends.

        5   If parents have a day off,they can spend a lot of time and energy with their children to share their

happiness.

A. Keep Time for Children is now starting a movement.

B. The law is likely to make sure that parents take good care of their children.

C. Our aim is mainly to encourage parents to spend time with their children.

D. An American set up the organization.

E. It would give every parent of children under the age of 16 the right in law to a weekend day

    off each week.

F. Our time is the most important thing that we can give our children.

G. Parents who do not share enough time with their children are to blame.