下列表述中，不符合营业税规定的是( )。
A．自2009年1月1日起，纳税人按规定扣除有关项目，取得的凭证不符合有关规定的，由税务机关核定税前扣除标准
B．依法不需要办理税务登记的内设机构不是营业税的纳税人
C．铁路关联收入，包括运输加价收入，自备车管理费等
D．中国网络通信集团及其分公司开展以业务销售附带赠送电信服务业务的过程中，其附带赠送的电信服务，不征收营业税
参考答案：A
解析： 自2009年1月1日，纳税人按规定扣除有关项目，取得凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，该项目不得扣除。
Whenever I recall my childhood, there is one thing I remember clearly. My father used his 36 to let my mother 37 her parents who lived far away. There was just my younger brother and myself in the 38 . One evening, our father came home and there was no 39 , not even a piece of bread. My father had no money and he was as 40 as we were. My brother and I went to bed without having anything. 41 I knew from the expressions on my father’s face that he could not 42 us be hungry for long. He left the house, and about two hours later he 43 and woke us up. He had two small potato pies in his hands. I didn’t know where he got the money for the food but somehow he 44 to find a way. It was clear that he wanted to get his children 45 . My father did not eat and had 46 all day but he sat there and felt 47 at seeing us eat. This has always stuck in my 48 . At that moment, I felt 49 knowing that he tried his best not to let us 50 , and he wanted us to know he was always there with us. In 51 times, I think, it is important not to 52 weakness but strength. 53 the mother is the cement(黏合剂)that 54 a family together, then the father is the steel that strengthens that cement. It is his values and 55 that have carried me forward and helped me deal with my own problems in life.
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