问题
判断题
纳税人申报办理变更税务登记的，税务机关应当自受理之日起30日内，审核办理变更税务登记，并一律重新核发税务登记证件。
答案
参考答案：错
解析： 纳税人申报办理变更税务登记，税务登记表和税务登记证中的内容都发生变更的，重新核发税务登记证件；登记表的内容变更而登记证中的内容未变更的，不重新核发税务登记证件。
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纳税人申报办理变更税务登记的，税务机关应当自受理之日起30日内，审核办理变更税务登记，并一律重新核发税务登记证件。
参考答案：错
解析： 纳税人申报办理变更税务登记，税务登记表和税务登记证中的内容都发生变更的，重新核发税务登记证件；登记表的内容变更而登记证中的内容未变更的，不重新核发税务登记证件。
| 根据对话内容及方框中所给的句子补全对话。其中有两项是多余的。 | |
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| Teresa: Wow! Your mobile phone is really new. 1._______ Elise: For about two weeks. Teresa: What brand is it? Elise: It is Anycall. There are many functions in it. Teresa:2. _______ Elise: Yes, it's quite good. ()h, Teresa, your mobile phone is very nice. Tercsa:3. _______ Elise: What is the problem? Teresa: I believed a misleading advertisement. As a result, I bought it. 4._______ When I talk to other people on the mobile phone, the line is noisy. I only send messages. Elise: 5._______You must never believe any advertisment that you don't know well. At times the picture in an ad looks a lot bett _______than the real thing. Teresa: Yes, I think .so. |