问题 多项选择题

根据现行增值税规定,下列说法正确的有( )。

A.销售水产品的个体工商户,增值税按月销售的起征点一律定为5000元

B.对煤层气抽采企业的增值税一般纳税人抽采销售煤气层实行增值税先征后退政策

C.对增值税一般纳税人销售自行开发生产的软件产品,对其增值税实际税负超过3%的部分实行先征后退政策

D.对血站供应给医疗机构的临床用血免征增值税

E.三峡电站销售的电力产品,增值税税收负担超过3%的部分实行即征即退

答案

参考答案:A,B,E

解析: 自2004年1月1日起对于销售水产品、畜牧产品、蔬菜、果品、粮食等农产品的个体工商户,增值税按次纳税的起征点为月销售额5000元;对增值税一般纳税人销售自行开发生产的软件产品,按17%的法定税率征收增值税后,对其增值税实际负超过3%的部分实行即征即退政策;三峡电站销售的电力产品,增值税税收负担超过8%的部分实行即征即退。

改错题

第二节短文改错(共10小题;每小题1.5分,满分15分)

此题要求改正所给短文中的错误。对标有题号的每一行做出判断:

如无错误,该行右边横线上画一个勾(√);

如有错误(每行只有一个错误),则按下列情况改正:

此行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。

此行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

此行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

Dear Johnny,

Thank you for speaking to our class last Thursday.

We’ve all learned a lot about how you make your weather                             76.________

forecast. After you left, we made a list what we had                               77. ________

learned. Then we set up the small weather station outside                        78. ________

your classroom. From tomorrow on, one student in the class                   79. ________

will be the weather forecaster every day. He and she will                      80. ________

record data in our weather book. During a few months,                          81. ________

we will start drawing graphs and charts what show our                           82. ________

weather patterns here in Nebraska. Which you can see,                           83. ________

your visit has been given us a lot of ideas. Thank you so                              84. ________

much for opening our eyes to this interested subject.                              85. ________

单项选择题