下列情形可以开具增值税专用发票的是（）。 A.商业企业一般纳税

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问题单项选择题

下列情形可以开具增值税专用发票的是（）。

A.商业企业一般纳税人零售卷烟

B.一般纳税人销售免税药品

C.一般纳税人销售自己使用过的已抵扣过进项税额的固定资产

D.房地产开发企业销售自建的商品房给消费者个人

答案

参考答案：C

解析：一般纳税人销售自己使用过的已抵扣过进项税额的固定资产，按17％税率计征增值税，可以开具增值税专用发票。选项A、B、D都属于税法规定的不得开具增值税专用发票的情形。

填空题

根据短文内容和首字母提示，在下文空格处填入适当的词使短文完整。

My mother had an accident last Thursday. She was trapped in her c 1 for 20 minutes! It was a

cold day. And the s 2 was heavy. She was driving home f 3 work at nine p.m. As there was snow

on the road. She drove very slowly. But u 4 , the car broke down suddenly. She couldn’t s 5 it. And

what was worse, she couldn’t open the door. She f 6 very helpless and didn’t know what to do. So

she telephoned my father with her mobile. But my father happened to(碰巧) be in a 7 city. There

were f 8 people on the road and the snow c 9 to fall around her car. She had to call 110 for help.

Two policemen arrived in a h 10 . They tried many ways to open the door. And my mother came

back home in their police car in the end. She gave us a surprise!.

单项选择题

未经公民本人同意，将公民照片进行广告宣传，属于（）。

A、侵犯公民名誉权

B、侵犯公民知情权

C、侵犯公民肖像权

D、侵犯公民特惠权