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问题 判断题

营业税纳税人购置税控收款机，可凭购进税控收款机取得的增值税专用发票上注明的增值税税额，或者普通发票上注明价款计算出的可抵免税额，抵免当期应纳营业税税额。( )

答案

参考答案：对

解析： 本题考核营业税的税额抵免。题干所述正确。

填空题


In the following passage, there are 25 blanks representing words that are missing from the context. You are to put back in each of the blanks the missing word. Write your answers on the ANSWER SHEET. The time for this section is 25 minutes.
Of all the employed workers in the United States, 12.5 million are part of a temporary workforce. The United States Bureau of Labor Statistics counts 9.2 percent of workers as those who have (1) they term "alternative employment arrangements." The government predicts that temporary staffing agencies (2) experience growth of 49 percent by 2010. If numbers increase at the rate (3) , these companies will add 1.9 million new jobs by 2010. That’s more than any (4) industry.
Temporary workers were the first ones to be affected by the recent economic recession, but they are (5) to be the first to regain positions as the economy picks up and companies work to rebuild. Employers use temporary workers as a resource because (6) offer
flexibility and come at a low cost. Many temporaries are categorized as "independent contractors" instead of employees, (7) allows the employer to avoid (8) certain taxes. Because they are not required to offer benefits to temporary workers, companies can save a great deal of money by hiring temps. Usually, temporary workers can qualify (9) benefits if they work for a staffing company for a certain length of time. Most temps, however, do not continue with one company long (10) to qualify for them because they regard the position as a step on the ladder to a (11) position later.
According to Richard Wahlquist, president of the American Staffing Association, 75 (12) of temporary workers hope for transition out of the temporary staffing category (13) a period of time. Wahlquist finds that temporary workers spend about 11 weeks on various assignments before their (14) out of the temporary workforce. Many use temporary positions to gain experience and skills (15) they move on to better jobs. Wahquist says that the temp workforce as a whole turns (16) 400 percent each year.
Tom Dilworth, research director at the Employment Policies Institute, explains (17) some workers like having temporary jobs (18) it affords them a great deal of elasticity with time and everything. Some temps only have a limited (19) of time to work and temp agencies can help coordinate jobs to fit their schedules. Other sometimes-employees use temporary jobs to get an (20) to a company from the inside, to get a foot in the door of a certain business or career. (21) others take temporary positions in hopes their employers will change them over to permanent positions eventually.
Nearly all the industries in the United States use temporary workers. (22) to Tim Costello, coordinator of the North American Alliance for Fair Employment, the growth of temporary labor threatens (23) job security of permanent workers who fear replacement,as well as the temps who are more accustomed to turnover. He predicts that there will continueto (24) a gradual shift from permanent employees to contingent staffing, and that such a (25) in workplace demographics will "lead to lower wages, poorer working conditions, and more instability."

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单项选择题

世界多边贸易体制开始形成的标志是（　　）。

A．世界贸易组织的诞生

B．联合国经合组织的诞生

C．亚太经合组织的诞生

D．巴塞尔协议的诞生
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