问题 问答题 简答题

简述小规模纳税人缴纳增值税的特点。

答案

参考答案:

(1)小规模纳税人采用简易办法计税,即按照销售额和6%的征收率(1998年7月1日起,小规模商业企业征收率降为4%)直接计算;

(2)不得抵扣进项税额;

(3)不使用增值税专用发票。

阅读理解

阅读理解。

      Hi, everyone! My name is Zhao Bin. I come from Beijing. I'm a student. I have many good friends

 at school. Some of them are from foreign countries. Mary is from the U.S. She has long yellow hair.

 She likes table tennis very much. Zhang Yining is her favourite Chinese player (选手). Mary often

 watches table tennis matches (比赛) on weekends. And she plays table tennis very well.

      Jim is an English boy. He is 1.80 metres tall. He is good at playing basketball and he is the captain

 (队长) of our school basketball team (队). He likes Yao Ming very much and he has many pictures of

 him.

      Mary and Jim can speak good Chinese. They like to make friends with Chinese students. And they

 often tell us some famous things in their countries. The Statue of Liberty is in Mary's city, New York.

 There is a queen in Jim's country. She lives in Buckingham Palace in London.

1. Mary and Jim are in _____ now.

A. the U.S.

B. China

C. the U.K.

D. New York

2. _____ is Mary's favourite sport.

A. Basketball

B. Tennis

C. Table tennis

D. Football

3. The word "foreign" means (意思是) "_____" in Chinese.

A. 相邻的

B. 外国的

C. 相对的

D. 同样的

4. Jim is very tall and he plays _____ very well.

A. football

B. basketball

C. table tennis

D. tennis

5. From the passage, we know _____.

A. Mary has many pictures of Zhang Yining

B. New York is Jim's hometown (家乡)

C. Mary and Jim have many Chinese friends

D. Mary and Jim like the same Chinese player

单项选择题