《营业税改征增值税试点方案》在现行增值税１７％标准税率和１３％低税率基础上，增设１１％和６％两档低税率。交通运输业适用１１％税率，研发和技术服务、文化创意、物流辅助和鉴证咨询等现代服务业适用６％税率。这一改革将会
A．减少个人所得的税负
B．推动产业结构的优化
C．减少政府的财政收入
D．阻碍社会专业化分工
答案：B
题目分析：增值税的作用：可以避免对一个经营额重复征税，也可以防止前一生产经营环节企业的偷漏税行为。有利于促进生产的专业化和体现公平竞争，也有利于财政收入的稳定增长。所以排除Ｃ。营业税改征增值税减少的是企业的税负，所以排除A.。会促进社会专业化分工，所以排除D.
| 根据下面的对话内容，从方框内的选项 (A、B、C、D、E、或F) 中选出最佳选项。 | |
| Girl: Do you want to go to a movie, Edward? Boy: 1_______ Girl: What kind of movies do you like? Boy: Well, I like comedies because they're funny. And I think thrillers are great. Girl: 2_______ Boy: No, documentaries are boring. 3_______ Girl: I don't like documentaries, either. And I don't like thrillers-they're scary. Boy: 4_______ Girl: Well, I like action movies. Boy: 5_______ Girl: Uh-huh. They're exciting. And I like Beijing Opera, too. It's very interesting. My father and I like it a lot.
|