问题 单项选择题

下列关于增值税专用发票的使用和管理,表述不正确的是( )。

A.小规模纳税人销售自己使用过的固定资产,可以向税务机关申请代开增值税专用发票
B.一般纳税人注销税务登记或转为小规模纳税人,应将专用设备和结存未用的纸质专用发票送交主管税务机关
C.增值税一般纳税人开具增值税专用发票后,发生销货退回或销货折让、开票有误等情形但不符合作废条件的,应按规定开具红字专用发票
D.纳税人销售旧货,应开具普通发票,不得自行开具或者由税务机关代开专用发票

答案

参考答案:A

解析: 小规模纳税人销售自己使用过的固定资产,应开具普通发票,不得由税务机关代开专用发票。

阅读理解

“Can I learn to play the violin.Daddy?”Ann asks her father.

“That sounds good.But how long can you learn?”

“A month,” Ann says.“After a month,I can play for you.If I don’t play well,I won’t play it.”

“All right.” her father says.

He soon finds a violin teacher and Ann starts her lessons.The fee(费用) isn’t cheap,but her father doesn’t say anything.

A month passes.The time comes for Ann to play for her father.

She says to her father, “I want to play for you,Daddy.”

“OK,Ann,”her father says.“Start”

She starts to play.She doesn’t play well.Her father has a friend with him,and the friend can’t stand(忍受)it.

When Ann stops,her father says, “Great! Ann, you can have more lessons.”

Ann runs out of the room.Her father’s friend says to him, “I don’t think your daughter plays well.”

“Well,you’re right.”her father says.“But she’s very happy, right?”

小题1:Ann thinks playing the violin is________, so she wants to learn it.

A.tired

B.dangerous(危险的)

C.boring(无聊的)

D.interesting小题2:Ann wants to learn to play the violin for _______before she plays it for her father.

A.two weeks

B.six weeks

C.a month

D.six months小题3:_______finds a violin teacher to teach her.

A.Ann’s father

B.Ann’s father’s friend

C.Ann’s mother

D.Ann’s uncle小题4:Ann’s father wants Ann to have more lessons because_________.

A.Ann plays well

B.the fee is very cheap

C.he loves Ann

D.he 1ikes the violin小题5:From this passage we can see that ________.

A.Ann doesn’t 1ike playing the violin

B.Ann can have more 1essons

C.Ann doesn’t want to have more 1essons

D.Ann’s father doesn’t have a friend

单项选择题