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。
简述小规模纳税人缴纳增值税的特点。
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。
完型填空 | ||||
Lin: Hey, Rosa! Let's 1 a movie. Rosa: Hmm, I don't know ... Lin: Well ...I,et's go to see Speed. It's 2 action movie. Rosa: Um,well. I 4 like action movies. I don't want to go, but 3 . Lin: OK. Where's Joe? 5 he want to go to a movie? Rosa: I don't 6 . Lin: Hey Joe. 7 you want to go to the movies? Do you want to go to see Speed? Joe: Sure. Is 8 a comedy? I like comedies 9 romances. Lin: 10 , it's an action movie. Joe: No. Thank you. Let's go to see a comedy. | ||||
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