问题 判断题

计算增值税应纳税额时准予计算进项税额抵扣的货物运费金额是指在运输单位为货主开具的发票上注明的运费和政府收取的建设基金。 ( )

答案

参考答案:

解析: 一般纳税人外购货物(固定资产除外)所支付的运输费用,以及一般纳税人销售货物所支付的运输费,可根据运费结算单据所列运费金额和规定的扣除率计算进项税额准予扣除,但运费金额仅限于运输单位开具的货票上注明的运费和建设基金。

阅读理解

You don't need to get in a time-traveling machine to see how technology will reshape our lives, such as the way we shop.Several new technologies that are to change your buying habits already exist.Let's see what's in store for your future shopping.

Try it on, virtually (虚拟的).Want to shop online for a new pair of eyeglasses? You don't need to guess which pair looks best on you. Go and see the eBay Fashion iPhone app to try a pair of eyewear you're checking out on a picture of your face.But what if you want to buy something bigger? Thanks to Microsoft Kinect's motion tracking camera, you can cover clothes on your screen body.You can even choose the background of your virtual fitting room to enrich your shopping experience.

Get a perfect, custom fit.Everyone's body is shaped differently.To get a perfect fit, you sometimes have to get your clothes changed.But by using 3D scanning technology, all the clothes you buy will fit your body perfectly.Some companies scan your body using High-tech to get the most accurate measurements, so they can make special clothes just for you.

High-tech shopping carts and checkout counters.High-tech shopping carts could, in time, be a common sight in malls and supermarkets.Microsoft Kinect-enabled carts are currently under test.The cart can follow you along the aisles (通道), controlled merely by your movement and your voice.In China, a supermarket chain introduced tablet-equipped carts that guide shoppers around the stores' aisles.

In the United States, several supermarkets use a device called Scan It that gives buyers the freedom to scan purchases on their own while they shop.While it's great not having to line up at a checkout counter, we wouldn't mind it if the store used Toshiba's new Object Recognition Scanner.The machine identifies a product as soon as it's placed in front of a camera just by its shape and color, even if it has no bar code.

小题1:What's the best title for this text?

A.Ways for future shopping

B.Influence of new technology

C.Inventions to change habits

D.A new time-traveling machine小题2:According to Paragraph 2, The eBay Fashion iPhone app can _____.

A.make vivid pictures of our face

B.help us sell more clothes online

C.create us a virtual dressing room

D.choose suitable eyeglasses for us小题3:Which of the following can get the most accurate shape of our body?

A.Object Recognition Scanner.

B.The eBay Fashion iPhone app.

C.3D scanning technology.

D.Microsoft Kinect-enabled carts.小题4:The Object Recognition Scanner can identify a product more quickly by____.

A.the customer's voice

B.its shape and color

C.the customer's movement

D.the bar code on it小题5:What can we infer from this text?

A.Checkout counters will disappear from supermarkets in future.

B.Buyers can use Scan It to go around the supermarket by themselves.

C.High-tech shopping carts will be widely used in malls and supermarkets.

D.The new technologies are only dreams that are impossible to come true.

问答题 简答题