问题 单项选择题

下列各项中,属于视同销售货物行为征收增值税的是( )。

A.本单位的员工为本单位修理汽车
B.将自产的货物用于换取生产资料
C.某商场将外购的床单用于内部招待所
D.将外购货物用于对外无偿赠送

答案

参考答案:D

解析: 单位或个体经营者聘用的员工为本单位或雇主提供加工、修理修配劳务不属于增值税征税范围,所以选项A不正确;自产货物用于换取生产资料,属于增值税的特殊销售行为,不是增值税的视同销售行为,所以选项B不正确;外购货物用于非应税项目的,不属于增值税视同销售行为,所以选项C不正确。

单项选择题
单项选择题

WWW is popular for its multimedia transmission and friendly (71) . Although the speed of network has been improved considerably in recent years, the rapid (72) of using the Internet, the inherited character of delay in the network and the Request/Response working mode of WWW still make the Internet traffic very (73) and give no guarantee on the Quality of Service. Because HTTP has no states, the web server cannot know the users’ demand and the users’ requests cannot be predicted Taking advantage of a cache mechanism and the time locality of WWW accesses, the browser can preserve the documents ever accessed in the local machine. By this means, for the documents in the local cache, the browser does not need to send the requests to the remote server or to receive the whole responses from the remote one Pre-fetching uses the space locality of accesses First, the users’ access requests are predicted according to the users’ current request. Secondly, the expected pages are fetched into the local cache when the user is brow sing the current page. Finally, the users can access these pages downloaded from the local cache. And this can reduce the access delay to some degrees. Pre-fetching is one kind of active caches that can cache the pages which are still not requested by the user. The application of pre-fetching technology in the web can greatly reduce the waiting time after users have sent their requests. This paper brings forward an intelligent technique of web pre-fetching, which can speed up fetching web pages. In this technique, we use a simplified WWW data model to represent the data in the cache of web browser to mine the association rules. We store these rules in a knowledge base so as to (74) the user’s actions. In the client sides, the agents are responsible for mining the users’ interest and pre-fetching the web pages, which are based on the interest association repository. Therefore it is (75) for the users to speed up the browsing.

(71)处填()。

A.interactive

B.interaction

C.interactivity

D.infection