问题 多项选择题

下列关于征收印花税的说法,正确的有( )。

A.印花税应当在书立或领受时贴花

B.凡多贴印花税票者,可以申请退税或者抵扣

C.企业因改制签订的产权转移书据应缴纳印花税

D.印花税票应贴在应纳税凭证上,由纳税人注销或画销

E.税务机关可以委托单位或个人代售印花税票,按代售金额5%的比例支付代售手续费

答案

参考答案:A,D

解析:解析:  依据旧教材答案应为ADE。选项B:多贴印花税票者,不得申请退税或抵扣;选项C:企业因改制签订的产权转移书据,免征印花税;选项E:税务机关可以委托单位或个人代售印花税票,按代售金额2%的比例支付待代售手续费。

改错题

第Ⅱ卷(共35分)

第一节:短文改错(共10题,每题1分,共10分)

此题要求改正以下短文中的错误:

此行多一词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。  

此行缺一词:在缺词处加一个漏字符(∧),在该行右边横线上写出该加的词。

此行错一词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:请在答题卡上作答。

One day, on his way to school, Xiao Hua found a wallet               76.       

nearly the bus station. She opened the wallet and found                    77.       

moneys and a calling card in it. From the calling card,                            78.       

she knew the owner name, address and phone number. She               79.       

thought the owner must be very worried. But she went to a               80.       

public telephone and call the owner. Then she waited at the               81.       

bus station. Soon the owner came in taxi. Xiao Hua gave the            82.       

wallet to her. The owner was too thankful that she took out a            83.       

100-yuan note to reward Xiao Hua. But Xiao Hua polite                  84.       

refused it and went to school. She did a really good job.                   85.       

判断题