【真题试题】（2006年案例分析第87～90题）　　荣华公司是某市的_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题多项选择题

【真题试题】（2006年案例分析第87～90题）　　荣华公司是某市的固定业户，属于增值税的一般纳税人。2006年5月，荣华公司向A企业购进一批机器、设备，货款已付。同期，荣华公司将其生产的一批小家电声品出售给B企业，并采取送货上门的交付方式，获得销售收入款为300万元（不含税款》，运输收入款3万元；同期荣华公司还将其所有的已闲置多年的一处厂房有偿转让给C企业，获得销售收入500万元。此外，荣华公司于同期还将一批价值为10万元的家电产品无偿赠给D小学。　　请综合分析、回答本案涉及的下列法律问题：

根据《增值税暂行条例》规定，荣华公司增值税纳税义务的发生时间为（）。

A．收讫销售款的当天

B．取得索取销售款凭据的当天

C．收讫销售款的次日

D．取得索取销售款凭据的次日

答案

参考答案：A,B

解析：【真题解析】　　《增值税暂行条例》第19条规定，增值税纳税义务发生时间：（一）销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。（二）进口货物，为报关进口的当天。正确答案是AB.

单项选择题

当Applet小程序窗口需要重画时，将调用下列哪个方法

A．start( )

B．init( )

C．paint( )

D．draw( )

问答题

To get help, Internet addicts tired of their square-eyed, keyboard tapping ways need look no further than the Web for counseling. There is now an online counseling service at www. relate, org. nz for Internet obsessives. Just e-mail the details of your Internet-induced crisis and help comes direct to your inbox. (46)The new breed of cybertherapists see nothing strange about offering help through the very medium that is swallowing their clients’ free time and splitting their marriages.
Getting hooked on the Internet isn’t confined to a few computer nerds. It’s on the rise everywhere—and women are the most likely addicts. The old stereotypical addict was a young man who spent hours playing games, downloading software or reading messages on newsgroups. (47)Yet, the new image is of a young woman who fritters away hours e-mailing friends, buying books and CDs online, talking in chatrooms and looking for information for next year’s holiday.
Ingrid Parker, once a slave to Internet chatrooms, found her experiences so devastating that she wrote a book to help other addicts break the habit. (48) Her computer dream turned to nightmare when she sold up and moved to be with her cyberpal (who had just left his wife), only to be told a week later that the couple were getting back together. The heart-breaking turn of events gave her the motivation to control her addiction—and write the book Caught in the Web.
For Ingrid Parker, anyone who is married or in a sound relationship should not really be spending hours talking to someone else and ignoring their nearest and dearest. (49)While Parker provided her own therapy by putting her experiences down on paper, she recommends others take up the online counseling offer, or log off from the Worldwide Web gradually.
She said, "It’s like smoking. It’s not a good idea to suddenly go cold turkey. People often e mail me about the problem and I tell them to gradually wean themselves off and not to switch to a scheme where you pay per hour for online time. (50)If they break their resolution, all they end up with then is the same old problem plus money difficulties for the long hours they have spent logged in to the Internet. "
Of course, the Internet is definitely addictive but if you can keep it in control it has advantages, too. Using it can be a steep learning curve so it helps you become very quick at learning. Also there is a huge demand for people in the field of Information Technology (IT) and hours on the Internet are great training.