关于增值税一般纳税人的认定，下列说法正确的是( )。
A．某非商贸企业纳税人年销售额160万元，可以申请认定为一般纳税人
B．某个体户年销售建筑材料200万元，可以报经省税务局批准，认定为一般纳税人
C．某个人销售旧汽车3辆，年销售额180万元，可以向税务局申请认定为一般纳税人
D．某零售商店财务核算健全，年销售额10万元，可以申请认定为一般纳税人
E．某从事加工工具生产的企业性单位，财务核算健全，年销售额60万元，可以申请认定为一般纳税人
参考答案：A,B,E
解析： 个体经营者以外的其他个人不得办理一般纳税人认定手续。
| 阅读下面短文并回答问题。（请注意问题后的字数要求） | ||
of addressing envelopes, licking stamps and trips to the mail box. [2] Of all the methods for developing relationships on the Internet, e-mail is the most common-and perhaps the most powerful. Although friendship may indeed begin in chat rooms, instant messages, blogs or other environments, these relationships almost always expand into e-mail as a way to deepen the communication. It is a more private, more reliable, less messy way to talk. Even when other online tools improve greatly by becoming more effectively visual and auditory (听觉的)-as in video tele-conferencing-e-mail will not disappear. Many people will prefer it because it is a non-visual and non-auditory form of communication. After all, we don't see people rushing out to buy video equipment to add it to their telephone, even though that technology has been available for some time. [3]E-mail is not just an electronic mail sent via the internet. It creates a psychological space in which pairs of people-or groups of people-communicate with each other. It creates a situation and boundary in which human relationships can unfold. | ||
| 1. What is the main idea of the text? (within 10 words) ______________________________________________________________________________________ 2. Which sentence in the text can be replaced by the following one? People like e-mail better because it enables them to communicate even without seeing or listening to each other. ______________________________________________________________________________________ 3. Please fill in the blank in Paragraph l with proper words or phrases to complete the sentence. (within 8 words) ______________________________________________________________________________________ 4. Please list three other ways of communication. (within 15 words) ①___________ ②___________ ③___________ 5. Translate the underlined sentence in Paragraph 3 into Chinese. ______________________________________________________________________________________ |
