问题 单项选择题

下列关于适用零税率的表述,不正确的有()。

A.境内单位提供的国际运输服务适用零税率

B.境内单位和个人销售零税率的服务,选择放弃适用零税率后,36个月内不得再申请适用零税率

C.境内单位发生的与香港有关的应税行为适用零税率

D.提供生活服务业适用零税率

答案

参考答案:D

解析:本题考核“增值税——税率”,生活服务业适用6%的税率,不是零税率。

问答题

       2005年4月26日和5月5日,台湾国民党 * * 连战和亲民党 * * 宋楚瑜先后访问大陆,并发表了热情洋溢的讲话,再次重申台湾是祖国大陆不可分割的一部分。胡 * * * * 也发表讲话指出:我们多次表示,欢迎认同“九二共识”、反对“台独”、主张发展两岸关系的台湾各党派、团体和代表性人士,同我们开展交流和对话,共同推动两岸关系改善和发展。

请回答:

(1)举例说明台湾是祖国大陆不可分割的一部分。(二例即可)

                                                                                                                                                            

                                                                                                                                                            

(2)中国目前解决台湾问题的方针政策是什么?它的含义是什么?

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

(3)大陆与台湾是怎样“共同推动两岸关系改善和发展”的?

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                           

                                                                                                                                                           

问答题 论述题