问题 单项选择题

增值税一般纳税人进口货物,取得的2004年2月1日以后开具的海关完税凭证,应当在 ( )申报抵扣,逾期不得抵扣进项税。

A.开具之日起90日内

B.开具之日起3个月内

C.开具之日起90天后的第一个纳税申报期结束前

D.开具之日起次月的第一个纳税申报期结束前

答案

参考答案:C

解析: 增值税一般纳税人进口货物,取得的2004年2月1日以后开具的海关完税凭证,应当在开具之日起90天后的第一个纳税申报期结束前向主管税务机关申报抵扣,逾期不得抵扣进项税。

阅读理解

阅读理解。

     There are 47 different kinds of kangaroos(袋鼠). The smallest are about a quarter of a meter long;

the biggest are taller than a man.

     Kangaroos have very long strong back legs. These are used for jumping. They also have long strong

tails (尾巴) used for resting on. Kangaroos' front legs are much shorter, and are almost like arms.

Kangaroos' heads are quite small, but their ears are quite large.

     Mother kangaroos have a pocket at the front. They have one baby each year. When it is born, the

baby kangaroo goes straight into its mother's pocket. The baby kangaroos stay there for six months.

     The biggest kangaroos stand more than 2 meters tall, and their legs are so strong that they can jump

more than 9 meters. They are very fast, and can travel at more than 50 kilometers an hour. They are very

strong, but only eat fruit, leaves and grass.

1. How many different kinds of kangaroos are there?

A. seven

B. seventy-four

C. fourty-seven

D. forty-seven

2. How large is a big kangaroo?

A. Smaller than a man

B. Bigger than a man

C. The same size as a man

D. A quarter of a meter long.

3. Does each kangaroo have a pocket?

A. Yes, it does.  

B. No, it does.

C. No, it doesn't.

D. It doesn't tell us.

4. How long does a baby kangaroo stay in its mother's pocket?

A. one month    

B. three months  

C. six months        

D. five months

5. How far can kangaroos jump?

A. More than 2 meters.    

B. More than 9 meters.

C. Less than 2 meters.    

D. Less than 9 meters.

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