问题 问答题 论述题

对于2016年4月30日前已收到预售款并已经缴纳了营业税,但未开具营业税发票的,如何处理?

答案

参考答案:

在营业税体制下,许多的预收款可能已经交税,但未开具营业税发票,现在《房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法》明确4月30日前收到的预收款,如已缴纳营业税但未开具营业税发票,后续可以开具增值税普通发票,但不可开具专用发票。是否重复纳税或者是否退营业税,还是按差额去补税,目前尚未明确。

完形填空

完形填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从各题所给的A、B、C、D四个选项中,选出最佳选项。

Tired and hungry, two boys walked painfully and difficultly into a big city on October 16, on their feet that had just carried them 300 kilometers.

For nine days they lived like old-fashioned travelers,   21   somewhere new to sleep every night as they walked from one place to another. The boys slept in tents and   22   a six-yuan daily plan. “I learned more in those nine days than I had in the last nine years,” said 17-year-old Li Zhao   23 . Li and 15-year-old Li Xuemeng  24  their journey on October 7, with three teachers from an Educational Motivation Research & Service Center. The purpose of the   25  was for the two troubled boys to develop a (an)   26   attitude to school and life.

With two  27  and some instant noodles for the first day, the five  28  mainly along the Highway 107. On the way to the big city,  29   of them visited schools and interviewed   30   people from different walks of life. Both were asked to write about what they  31   during the walk.

“ The two boys need to know about   32   life and learn to get rid of difficulties, so we   33  this program,” explained Du Junpeng.    34  they had tents, they didn’t just   35  anywhere at night. “We had to   36   on people’s kindness for shelter,” said Li Zhao, who admits he used to be self-centered and at first was    37  against the idea of the trip. But the challenge of getting rid of the   38  on the journey has changed him.

“I’m more   39   than before. And now I also believe failure is the mother of  40  ,” he said.

21. A. finding             B. hunting           C. searching                      D. inventing

22. A. lived on           B. worked on      C. carried out             D. went on

23. A. anxiously         B. luckily            C. excitedly                D. tiredly

24. A. developed         B. separated               C. controlled              D. started

25. A. study                      B. trip                C. task                       D. job

26. A. passive             B. popular           C. different                D. active

27. A. tents                B. lights              C. drinks                    D. tools

28. A. ran                  B. drove             C. walked                  D. marched

29. A. both                 B. none               C. either                    D. some

30. A. famous             B. brave              C. different                D. strange

31. A. covered            B. learned           C. heard                     D. recognized

32. A. interesting               B. real                C. hard                             D. meaningful

33. A. carried on         B. cared about     C. took over                      D. worked out

34. A. Although          B. If only            C. As though              D. Since

35. A. sleep                B. adventure        C. move                     D. tour

36. A. get                   B. depend           C. take                      D. turn

37. A. hardly              B. heavily           C. strongly                 D. secretly

38. A. wrongs             B. problems               C. difficulties             D. fears

39. A. sociable            B. particular               C. common                D. formal

40. A. success             B. victory           C. hope                      D. aim

单项选择题