问题 多项选择题

试点纳税人按照规定从全部价款和价外费用中扣除的价款,应当取得符合法律、行政法规和国家税务总局规定的有效凭证。否则,不得扣除。上述凭证是指()。

A、支付给境内单位或者个人的款项,以发票为合法有效凭证

B、支付给境外单位或者个人的款项,以该单位或者个人的签收单据为合法有效凭证,税务机关对签收单据有疑议的,可以要求其提供境外公证机构的确认证明

C、缴纳的税款,以完税凭证为合法有效凭证

D、扣除的政府性基金、行政事业性收费或者向政府支付的土地价款,以省级以上(含省级)财政部门监(印)制的财政票据为合法有效凭证

答案

参考答案:A, B, C, D

阅读理解

People in the United States honor their parents with two special days: Mother’s Day on the second Sunday in May, and Father’s Day, on the third Sunday in June. These days are set aside to show love and respect for parents. They raise their children and educate them to be responsible citizens. They give love and care. These two days offer an opportunity to think about the changing roles of mothers and fathers. More mothers now work outside the home. More fathers must help with child-care.

These two special days are celebrated in many different ways. On Mother’s Day people wear carnations. A red one symbolizes a living mother. A while one shows that the mother is dead. Many people attend religious services to honor parents. It is also a day when people whose parents are dead visit the cemetery. On these days families get together at home, as well as in restaurants. They often have outdoor barbecues for Father’s Day. These are days of fun and good feelings and memories.

Another tradition is to give cards and gifts. Children make them in school. Many people make their own presents. These are more valuable than the ones bought in stores. It is not the value of the gift that is important, but it is “the thought that counts”. Greeting cards stores, florists, candy makers, bakeries, telephone companies, and other stores do a lot of business during these holidays.

小题1: Which is not a reason for children to show love and respect for parents?

A.Parents bring up the children.

B.Parents give love and care to children.

C.Parents educate children to be good persons.

D.Parents pass away before children grow up.小题2:. What do you know from the passage?

A.Mother’s Day and Father’s Day are both in May.

B.Fewer women worked outside the home in the past.

C.Not all the children respect their parents.

D.Fathers are not as important as mothers at home.小题3: Which do you think is right about “carnation”?

A.It only has two kinds of colors.

B.It refers to the special clothes people wear on Mother’s Day or Father’s Day.

C.It’s a kind of flower showing love and best wishes.

D.People can wear carnations only on the second Sunday in May.小题4: On Mother’s Day and Father’s Day, ________.

A.people usually have family parties.

B.everyone goes to visit the cemetery.

C.children always go to parent’s home.

D.hand-made cards are the most valuable gifts.小题5: What do you think florists do?

A.They sell flowers.

B.They make bread or pastry.

C.They offer enough room for having family parties.

D.They sell special clothes for Mother’s Day and Father’s Day.

多项选择题