下列关于增值税纳税义务发生时间、纳税期限和纳税地点的表述，正_爱下问搜题

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问题多项选择题

下列关于增值税纳税义务发生时间、纳税期限和纳税地点的表述，正确的有（）。

A.委托其他纳税人代销货物，未收到代销清单不发生纳税义务

B.以1个季度为纳税期限的规定适用于银行、财务公司、信托投资公司、信用社和小规模纳税人

C.固定业户到外县（市）提供应税劳务并持有《外出经营活动税收管理证明》的。应向劳务发生地主管税务机关申报纳税

D.固定业户分支机构与总机构不在同一县（市）的，应当分别向各自所在地的主管税务机关申报纳税

E.非固定业户销售货物，应当向销售地或者劳务发生地主管税务机关申报纳税

答案

参考答案：B, D, E

解析：该题针对“申报与缴纳”知识点进行考核。委托其他纳税人代销货物，未收到代销单位的代销清单或者说到全部或者部分货款的当天。未收到代销清单及货款，为发出货物之日起满180天的当天；固定业户到外县（市）提供应税劳务并持有《外出经营活动税收管理证明》的。应向机构所在地主管税务机关申报纳税；未持有《外出经营活动税收管理证明》的，应向劳务发生地主管税务机关申报纳税；未向劳务发生地主管税务机关申报纳税的，由其机构所在地主管税务机关不征税款。

完形填空

On a Friday night, a poor young artist stood at the gate of the subway station, playing his violin. Many people put some money into the   36  of the young man.
The next day, the young artist came again, and put his hat on the ground gracefully. 37  from the day before, he took out a large piece of   38  and laid it on the ground. Then he began 39 .
Before long, the young violinist was   40  with people, who were all attracted by the   41  on that paper, which said, "Last night, a gentleman named George Sang put something important into my hat 42 . Please come to claim(认领) it soon."
After half an hour, a middle-aged man ran there in a hurry and 43 through the crowd to the violinist and said, "Yes, it’s you. You did come here. I knew that you’re an honest man and would   44  come here."
"Are you Mr. George Sang?"
The man nodded.
"Did you   45 something?"
"Lottery ( * * ). It’s lottery," said the man.
The violinist  46 a lottery ticket on which George Sang’ s name was seen. "Is it？" he asked.
George nodded, seized the lottery ticket and   47  it; then he danced with joy.
George bought a lottery ticket which   48  him a prize of $ 500,000. He was so happy after work and felt the violinist playing so wonderfully that he put 50 dollars in the hat. 49  , the lottery ticket was also thrown in.
When asked why he didn’t keep the lottery ticket   50  himself, the violinist said," 51  I don’t have much money, I live happily; but if I lose honesty, I won’t be happy forever."
We can gain and lose so much in our life. But being honest should   52 be with us. If we bear ourselves in a dishonest way, we 53 succeed temporarily (暂时). However, from the long-term view, we’11 be a loser. Such a person is just like the   54  on the mountain. It’s high above at first, but gradually it falls and loses the 55 of going up.

A．Fortunately

单项选择题 B1型题

体内铜主要存在于（）

A.骨骼

B.甲状腺

C.肝和脑

D.肌肉

E.血红蛋白