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问题 单项选择题

增值税一般纳税人当期销项税额小于进项税额不足抵扣时，对不足抵扣部分的处理办法是( )。

A．可抵顶以前欠税

B．税务部门给予退税

C．不再予以抵扣

D．结转下期继续抵扣

答案

参考答案：D

解析： 本题主要考查增值税应纳税额的计算。因当期销项税额小于当期进项税额不足抵扣时，其不足抵扣部分可以结转下期继续抵扣。

完形填空

A father is very worried about his son, 小题1:_____acts like a coward. So his father paid a visit to the master and 小题2:_____(ask) him to train his son.

The master said, “I promise I’ll be able to train your child into a real man in three months.”

Three months later, his father came 小题3:______(pick) the child. The master arranged a match 小题4:_______the child and his coach to show the three-month training result.

At Round One, the child 小题5:_________ (knock) down and fell to the ground. He stood up to meet the challenge. But he was knocked down again, and once again he stood up to fight... this was repeated six times.

The master asked his father, “Do you think your child’s performance is小题6: ____of a man?” The father said, “I feel ashamed for 小题7: ____! I never expected that he would be so weak after three小题8:______ (month) training.” The master said, “I don’t agree with you, and I regret that you only see 小题9: ___ surface of things. You have not seen the courage and perseverance 小题10:__ your son. This is the very spirit of a man!”
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单项选择题

地形雨的特点是多发生在（）

a、平原湖区中

b、盆地中

c、背风面的山坡上

d、迎风面的山坡上
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