问题 问答题 简答题

A公司于2004年2月份办理税务登记,主要生产电机产品,2004年度销售200万元,税收管理员B某从征管软件中发现该公司经营信息,于2005年1月9日督促该公司申请办理增值税一般纳税人手续,但该公司迟迟未予申请办理。2005年4月5日,税收管理员B某对A公司日常检查中发现,该公司2005年1月至3月发生不含销售额50万元,其中开具专用发票销售10万元,所开具增值税专用发票都是由税务机关代开,共向税务机关申报增值税款2万元,请问税收管理员B某对该公司应如何处理?

答案

参考答案:

由于该公司符合增值税一般纳税人的条件,不申请办理增值税一般纳税人认定手续的,根据规定按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值专用发票。税收管理员B某对该公司应作出补税决定,应补增值税50万﹡17%-2万=6.5万元,同时通知办税服务厅不得为其代开专用发票。

单项选择题
单项选择题

For any export-oriented American business, an invitation to join the U. S. Commerce Secretary on one of his trade missions abroad is like a World Series ticket—the hottest seat in town, and something you might pay top dollar to get. In 1992, Bill Clinton promised that his Administration would fight hard to help American companies win foreign business. That’s a worthy goal of trade missions, which provide selected chief executives with priceless connections to the corporate heads and government officials of other nations.

But under the late Commerce Secretary Ron Brown were the Democrats "selling" seats, using those missions to reward party donors And did the trips serve the dual purpose of drumming up (招徕) more donations abroad Those are the questions at the heart of the lawsuit filed by the non-profit conservative group Judicial Watch Inc. Last week, thousands of pages of Commerce Department documents have been turned over to the group.

The Commerce Department papers clearly indicate many corporate contributors expected their money to earn them special consideration when seats were being handed out on the secretary’s plane. In a letter addressed to Deputy Assistant Commerce Secretary Jude Kearney, C. Payne Lucas, a development-organization executive suggests he should be added to a mission headed for South Africa president Nelson Mandela. In another, Philip Verveer, a Washington attorney, recommends a place on 1994 mission to India for William Ginsberg, chief executive of Cellular Communications International. "Oinsberg was an early financial supporter of Clinton/ Gore campaign," Verveer writes.

These missives occasionally show federal officials urging their superiors to favor donor executives. In one letter, Reta Lewis, a political affair official at the White House, urges that a spot be found for Gerald McGowan, a partner in a Washington law firm, on a trade mission to Indonesia or India. For one thing, Lewis points out, McGowan qualifies as D. N. C. "managing trustee (托管人, 理事)," someone who gives $100,000 a year to the Democratic National Committee.

But did the White House always give its funders the heavy preference they expected That is another story.

The word "missives" (Line 1, Para. 4) most probably means ().

A. missions

B. evidences

C. documents

D. lawsuits