根据《增值税暂行条例》的规定，下列业务中，增值税一般纳税人应开具增值税专用发票的是( )。
A．提供修理修配劳务
B．销售报关出口货物
C．销售房地产
D．向消费者销售应税产品
参考答案：A
解析： 本题考核点为增值税专用发票的开具范围。在下列情形下，不得开具增值税专用发票：(1)向消费者销售应税项目；……(6)提供非应税劳务、转让无形资产或者销售不动产； (7)销售报关出口的货物，在境外销售应税劳务。
| Modern industrial society grants little status to old people. In fact, such a society has a system of built-in obsolescence. There is no formal system for continuing our education throughout our life in order to keep up with rapidly changing knowledge. When our education and job skills have grown obsolete, we are treated exactly like those who have never gained an education or job skills and are not encouraged or given the opportunity to begin anew. As a society becomes more highly developed, the overall status of older people diminishes. Improved health technology creates a large pool of old people, who compete for jobs with the young. However, economic technology lowers the demand for workers and creates new jobs for which the skills of the aged are obsolete, forcing older people into retirement. At the same time, young people are being educated in the new technology and are keeping pace with rapid changes in knowledge. Finally, urbanization creates age-segregated neighborhoods. Because the old live on fixed incomes, they must often live in inferior housing. All these factors -- retirement, obsolete knowledge and skills, inferior standards of living -- lower the status of the aged in society. A century ago, when one could expect to live only to 50 or so, the life span more or less coincided with the occupation and family cycle. But today the average life span allows for fifteen to twenty years of life after these cycles. It appears that our life span is outpacing our usefulness in society. |
Which of the following would be the best title for this passage
A．The Problem of Aging
B．Social Structures
C．Economic Technology
D．Continuing Education