问题 单项选择题

增值税纳税人年应税销售额超过小规模纳税人标准,申请一般纳税人资格认定的时限是申报期结束后()日内。

A.15

B.20

C.30

D.40

答案

参考答案:D

解析:

增值税纳税人年应税销售额超过小规模纳税人标准的,应当在申报期结束后40日内向主管税务机关申请一般纳税人资格认定。

阅读理解
What is your favourite cartoon? It may be difficult for you to decide.But for pianist Lang Lang, Tom and Jerry is the best one.
When Lang was two years old, he saw Tom playing the piano.This was his first time to enjoy western music and this experience encouraged him to learn to play the piano well.
His talent at the keyboard has taken him from Shenyang to the world.
Lang became a good piano student at three.Ever since, the boy has been doing better and better.In 1997, the 15-year-old boy studied at a famous American music college.
Lang's performances are energetic.He is well-known for making facial expressions and moving around while playing the piano.
The road to success has never been easy.Lang's father stopped his job to look after him, while his mother stayed in Shenyang to make money.But Lang considers himself lucky and believes he should give something back.He has helped the children in poor areas a lot.
 
Personal       小题1:  
Card
About his personal
life
Name
Lang Lang
 
Year of birth
   小题2:  
 
   小题3:  
Keyboard
 
Favourite   小题4: 
Tom and Jerry
 
The reason for 
 小题5:    poor children
He believes himself lucky and should give something back.
About his musical
life
The   小题6:   for western music in his childhood encouraged him to learn piano  小题7:  .With the help of his parents and teachers, he was able to  小题8: at a famous American music college, where  his success began.
 
Famous for his    小题9:    performances and     小题10:   facial expressions and moving around while playing the piano.
 
单项选择题