问题 多项选择题

下列有关混合销售行为征税的规定,表述正确的有( )。

A.电信单位自己销售无线寻呼机、移动电话,并为客户提供有关电信服务的混合销售行为,应合并征收营业税

B.从事运输业务的单位与个人,发生销售货物并负责运输所售货物的混合销售行为,征收营业税

C.对从事以货物的生产批发或零售为主并兼营非应税劳务的企业发生的混合销售行为,视同销售货物应当征收增值税

D.从事非增值税应税劳务为主,并兼营货物的单位和个人,其混合销售行为应视为销售非应税劳务,不征收增值税

答案

参考答案:A,C,D

解析: 税法规定;从事运输业务的单位与个人,发生销售货物并负责运输所售货物的混合销售行为,征收增值税。

单项选择题
填空题

Holidays are special times of (1) from work and other routines. Holidays are often times for celebration, (2) , eating, drinking, travel, and family (3) . In most cultures the scheduling of holidays originally was related to the (4) , the (5) cycle, and (6) . Christmas, December 25, celebrates the (7) of Jesus, but it is not actually known whether Jesus was (8) in the wintertime Over the years Christmas has come to symbolize goodwill and (9) for both Christians and non-Christians, and the (10) of Christmas threatens to replace generosity with greed. Other important holidays in America are Valentine’s Day, St. Patrick’s Day, April Fools’ Day, and (11) . On Valentine’s Day, people give cards, chocolates, flowers, and kisses to their (12) and sweethearts. During Easter Week in late March or early April, Christians remember the death and (13) of Jesus. Although not actually a holiday and has no religious (14) , April Fools’ Day, celebrated on April 1, is a day when people play embarrassing (15) on their fiends and (16) and even on their teachers. In (17) , Labor Day is celebrated on May 1, whereas in (18) and the United States, labor and laborers are honored by a (19) holiday on the first (20) in September.

Holidays are special times of (1) from work and other routines. Holidays are often times for celebration, (2) , eating, drinking, travel, and family (3) . In most cultures the scheduling of holidays originally was related to the (4) , the (5) cycle, and (6) . Christmas, December 25, celebrates the (7) of Jesus, but it is not actually known whether Jesus was (8) in the wintertime Over the years Christmas has come to symbolize goodwill and (9) for both Christians and non-Christians, and the (10) of Christmas threatens to replace generosity with greed. Other important holidays in America are Valentine’s Day, St. Patrick’s Day, April Fools’ Day, and (11) . On Valentine’s Day, people give cards, chocolates, flowers, and kisses to their (12) and sweethearts. During Easter Week in late March or early April, Christians remember the death and (13) of Jesus. Although not actually a holiday and has no religious (14) , April Fools’ Day, celebrated on April 1, is a day when people play embarrassing (15) on their fiends and (16) and even on their teachers. In (17) , Labor Day is celebrated on May 1, whereas in (18) and the United States, labor and laborers are honored by a (19) holiday on the first (20) in September.