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。

补全对话,情景问答
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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选择题