问题 多项选择题

在确定《增值税纳税申报表》中的“进项税额”时,下列项目不得计入“进项税额”的有( )。

A.免税货物的进项税额

B.管理不善丢失货物的进项税额

C.按简易办法征税货物的进项税额

D.用于非增值税应税项目的货物的进项税额

E.用于公益捐赠的货物的进项税额

答案

参考答案:A,B,C,D

解析: ABD选项都不能计入当期进项税额,因为这些项目不可能有销项税额相对应,增值税计算的一个技巧就在于不能抵扣没有销项税额对应的进项税额。而对于C选项,按简易办法计算增值税的货物是不能抵扣进项税额的。E选项用于公益捐赠的货物,需要计算销项税额,也可以抵扣进项税额。

阅读理解

根据短文内容,判断下列句子正误。正确的用“A”表示,不正确的用“B”表示。

Is an earthquake dangerous? Yes, of course. But this doesn’t mean you can’t do anything about it. If you know what to do in an earthquake, you can be safe.

Keep a cool head. Worry may cause bad decisions. Don’t follow others blindly. Think about what you should do. The first several minutes are important.

If you are indoors during an earthquake, quickly move to a safe place in the room such as under a desk or table. Take care of your head. Stay away from windows and things that may fall and hurt you.

If you are in a crowded room and far away from the door, don’t rush to it. You will find too many people trying to escape at the same time. Instead, stay under a desk or table. Don’t use an elevator. You may not get out of it.

Stay in a safe place until you are sure it’s OK to leave. Some aftershocks (余震) may follow an earthquake. These are as dangerous as the earthquake.

If you are in debris (废墟), try to free your hands and legs. You may make noises by hitting stones. Shouting will make you tired. Try to find some water and food. They are important for you if you aren’t found in a short time. Wait patiently for help.

小题1:Don’t stay near the windows if you are indoors during an earthquake.

小题2:You may not get out if you use an elevator during an earthquake.

小题3:Rush to the door together if you are in a crowded room in an earthquake.

小题4:Keep staying in a safe place until you are sure it’s OK to leave after an earthquake.

小题5:You should keep shouting until others hear you if you are in debris.

单项选择题