问题
单项选择题
在以下单位或个人中，不属于增值税纳税人的是( )。
A．进口固定资产设备的纳税人
B．销售商品房的纳税人
C．零售杂货的个体户
D．生产销售家用电器的公司
答案
参考答案：B
解析： 增值税的征税范围是销售货物、应税劳务和进口货物。而商品房属于不动产，故不属于增值税的征收范围。
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在以下单位或个人中，不属于增值税纳税人的是( )。
A．进口固定资产设备的纳税人
B．销售商品房的纳税人
C．零售杂货的个体户
D．生产销售家用电器的公司
参考答案：B
解析： 增值税的征税范围是销售货物、应税劳务和进口货物。而商品房属于不动产，故不属于增值税的征收范围。
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| The Quiet Hero It was Mother's Day, the day we celebrate everything mothers are and everything we do. But I'll 1 that Sunday in 2007 was bittersweet for me. As a single mother I 2 to think of my shortcomings-how many evenings I couldn't spend with my children, and how many things I couldn't 3 my waitress' salary to buy. But what 4 kids I had! My daughter Maria was a senior in college, and Denny was home visiting from his freshman year a Harvard University. They were 5 impolite enough to complain, but here was os much more I 6 I had done for them. I just hoped they 7 . As I walked into the 8 quietly to start breakfast, I was greeted by a vase 9 a dozen red roses! When had Denny possibly slipped down to leave them? But even their delicate beauty was overshadowed by the note sitting beside them, in the quick, manly 10 of an eighteen-year-old. It was about a story that happened between Denny and me long ago. It 11 : She took a day off from her busy 12 to take the boy to see his hero in the flesh at the stadium. It took 3.5 hours just to get there, and they had to be there early 13 he could see his hero take batting (击球) practice. 14 their arrival, she took her hard-earned money to buy an overpriced T-shirt on which was 15 his hero making a diving catch. After the game, of course he had to 16 his hero's signature, so she stayed with the little boy 17 one in the morning… It took me long enough to 18 it, but I finally know who the 19 hero is. Mom, I love you! And suddenly, it was a 20 Mother's Day, after all. | ||||
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