问题 单项选择题

根据增值税法律制度的有关规定,一般纳税人购进货物并取得增值税专用发票的下列情形中,可以申报抵扣进项税额的是( )。

A.工业企业购进货物,款已付,货未入库

B.工业企业购进货物,款未付,货已入库

C.商业企业购进货物,款未付,货未入库

D.商业企业购进货物,已付部分款项,货已入库

答案

参考答案:B

解析: 税法对一般纳税人购进货物的进项税额申报抵扣的时间做了规定。其中,工业生产企业购进货物应在购进货物已验收入库后申报抵扣;商业企业购进货物,必须在购进的货物所有款项支付完毕才能申报抵扣。

单项选择题
填空题

We already live in an ever-communicated world that will only become mere so in the next tech era. We’ve (1) that gets us so much information. We’ve got every second (2) , we’ve get computers and laptops, we’ve get personal organizers and we’re just being (3) and every advance in technology seems to create more and more communications at us. We are sort of (4) .
Research suggests that all the multi-tasking may actually make our brains (5) , producing a world-wide increase in IQ (6) and mere in recent decades. Is there any real benefit in (7) we new have to go through
We’re net becoming a race of (8) , but many de think certain skills are enhanced and certain are net. You knew the ability to (9) , to answer a dozen e- mails in five minutes, or to fill out (10) . That’s enhanced. But when someone is out there with his kids (11) or something like that, he’s got his cell phone in his pocket. He’s always wondering, "Gee, did I get a voicemail " This might have negative effects (12) .
Creativity is something that happens slowly. It happens when your brain is just (13) , just playing, when it (14) which you hadn’t thought of, or maybe you have time to read a book. You are a businessperson but you have time to (15) ,or about a philosopher and something that happened long age or something or some idea (16) . Actually, it might occur to you that you (17) in that way, and so it’s this mixture of unrelated ideas that feeds your productivity, (18) . And if your mind is disciplined to answer every e-mail, then you don’t have time for that playful noodling. You don’t have time for (19) . So I think maybe we’re getting smarter in .some senses, but ever-communication is (20) and to our reflection.

We already live in an ever-communicated world that will only become mere so in the next tech era. We’ve (1) that gets us so much information. We’ve got every second (2) , we’ve get computers and laptops, we’ve get personal organizers and we’re just being (3) and every advance in technology seems to create more and more communications at us. We are sort of (4) .
Research suggests that all the multi-tasking may actually make our brains (5) , producing a world-wide increase in IQ (6) and mere in recent decades. Is there any real benefit in (7) we new have to go through
We’re net becoming a race of (8) , but many de think certain skills are enhanced and certain are net. You knew the ability to (9) , to answer a dozen e- mails in five minutes, or to fill out (10) . That’s enhanced. But when someone is out there with his kids (11) or something like that, he’s got his cell phone in his pocket. He’s always wondering, "Gee, did I get a voicemail " This might have negative effects (12) .
Creativity is something that happens slowly. It happens when your brain is just (13) , just playing, when it (14) which you hadn’t thought of, or maybe you have time to read a book. You are a businessperson but you have time to (15) ,or about a philosopher and something that happened long age or something or some idea (16) . Actually, it might occur to you that you (17) in that way, and so it’s this mixture of unrelated ideas that feeds your productivity, (18) . And if your mind is disciplined to answer every e-mail, then you don’t have time for that playful noodling. You don’t have time for (19) . So I think maybe we’re getting smarter in .some senses, but ever-communication is (20) and to our reflection.