问题 多项选择题

关于增值税一般纳税人放弃免税权的说法,正确的有( )。

A.纳税人可选择某一免税项目放弃免税权

B.纳税人应当以书面形式提交放弃免税权声明

C.纳税人可根据不同的销售对象选择部分货物或劳务放弃免税权

D.纳税人在免税期内购进用于免税项目的货物所取得的增值税扣税凭证一律不得抵扣

E.纳税人自税务机关受理放弃免税权声明的次月起5年内不得申请免税

答案

参考答案:B,E

解析:纳税人一经放弃免税权,其生产销售的全部增值税应税货物或劳务均应按照适用税率征税,不得选择某一免税项目放弃免税权,也不得根据不同的销售对象选择部分货物或劳务放弃免税权。纳税人自税务机关受理纳税人放弃免税权声明的次月起36个月内不得申请免税。

阅读理解

A tsunami(海啸) is a series of(一系列) huge waves that can cause great destruction(毁灭) when they hit a beach. Most tsunamis are caused by underwater earthquakes, but not all underwater earthquakes cause tsunamis. About 90 percent of all tsunamis take place in the Pacific Ocean, most of them are in Japan. A strong earthquake in the ocean near Japan caused a deadly tsunami on March 11,2011. As of April 25, the number of death had been raised to 14,133, and more than 13,346 people were listed as missing. The word “tsunami” comes from the Japanese word.

Many tsunamis could be found before they hit land with the use of modern technology. If you see the water drawback (后退) quickly and unexpectedly from a beach, run toward higher ground or inland -- there may be a tsunami coming. Also, if you are on the beach and there is an earthquake, it may have caused a tsunami, so run toward higher ground or inland. The first wave in a tsunami is often not the largest; if you experience one unusually-huge wave, go inland quickly -- even bigger waves could be coming soon. 

Do you know the story of the "angel(天使) of the beach"? Tilly, A 10-year-old English schoolgirl who saved the lives of hundreds of people in Phuket,Thailand in the Asian Tsunami of 2004 , by warning them a wall of water was about to strike(袭击), after learning about tsunamis in geography class. “Last term geography teacher Andrew Kearney taught us about earthquakes and how they can cause tsunamis,” Tilly said to the reporter.“I was on the beach and the water started to go funny. There were bubbles and the water went out all of a sudden. I recognised what was happening and had a feeling there was going to be a tsunami. I told mummy.”

小题1:An earthquake          may cause a tsunami.

A. in the city                  B. in the country             C. under the water

小题2:When the tsunami is coming, we should          .

A. run towards the higher place or inland   

B. run to the playground  

C.run into a house

小题3:Tilly saved hundreds of people’s life in        .

A. Japan                      B. Tailand                   C. the United Kingdom

小题4:Tilly recognised there would be a tsunami because          .

A. her geography teacher told her.    

B. she found the water drawback unusually quickly

C. she had a feeling about the earthquake

小题5:Which of the following statement is TRUE according to the passage?

A. The word “tsunami” is from Japanese because most recorded tsunamis in the world took place in Japan

B. Tsunami can only be found by modern technology before it hit the land.

C. Tsunami only happens in the Pacific Ocean

单项选择题