根据外国驻华使（领）馆及其馆员在华购买货物和服务增值税退税管理办法规定，下列情形不适用增值税退税政策的有（）。
A.购买非合理自用范围内的生活办公类货物和服务
B.个人购买除车辆外的货物和服务，每人每年申报退税的销售金额（含税价格）超过12万元人民币的部分
C.购买服务单张发票销售金额（含税价格）不足300元人民币
D.增值税免税货物和服务
参考答案：A, B, C, D
| While much of the United States of America put Prohibition to rest 73 years ago, large parts of the South have remained strictly off-limits to alcohol sales. But local and national business interests that stand to profit from the sale of alcohol, including real estate developers, grocery chains, restaurant groups and Wal-Mart, are combining their political and financial muscle to try to persuade hundreds of dry towns and counties to go wet. In the process, they are changing the face of the once staunchly prohibitionist Bible Belt. Attempts by Wal-Mart and others to allow alcohol sales in other places that remain dry—415 counties in the South and in Kansas still prohibit such sales—are meeting fierce resistance from some church groups and religious leaders. They argue that returning to the days when liquor flowed will mean more family violence, underage drinking, drunken driving and a general moral decay in the community. Wal-Mart, based in a dry county in Arkansas, forbids drinking at events held at corporate headquarters. But the giant retailer has made a push in the last year to sell more liquor, along with beer and wine, in its stores. |
From the beginning of this passage we know that ______ .
A．most of the American states were prohibited to take a rest
B．the United States of America prohibited others from rest
C．the United States of America prohibited alcohol sales
D．most states in the country began to allow alcohol sales