根据增值税法的有关规定,下列表述错误的是( )。
A.个体经营者符合条件的可以认定为一般纳税人
B.商业企业向供货方收取的返还收入一律不得开具增值税专用发票
C.增值税一般纳税人购进税控收款机支付的增值税专用发票注明的增值税可以从销项税额中抵扣
D.对新办的商贸企业符合一般纳税人标准的可以认定为一般纳税人,并从被认定为一般纳税人起,实行6个月的纳税辅导期的管理制度
参考答案:D
根据增值税法的有关规定,下列表述错误的是( )。
A.个体经营者符合条件的可以认定为一般纳税人
B.商业企业向供货方收取的返还收入一律不得开具增值税专用发票
C.增值税一般纳税人购进税控收款机支付的增值税专用发票注明的增值税可以从销项税额中抵扣
D.对新办的商贸企业符合一般纳税人标准的可以认定为一般纳税人,并从被认定为一般纳税人起,实行6个月的纳税辅导期的管理制度
参考答案:D
阅读理解。 |
Everybody loves oranges. They are sweet and juicy. Some oranges do not have any seeds (种子). Some have a thick skin (厚皮) and some have a thin skin. The orange tree is beautiful. It has a lot of shiny (有光泽的) green leaves. The small white flowers smell very sweet. An orange tree has flowers and fruit at the same time. Farmers (农民) in other parts of Asia and the Middle East (中东) learned to raise (种植) oranges from the Chinese. Then they taught (教) Europeans (欧洲人). Orange is both a fruit and a color. The color of oranges is so beautiful that in English we use the name of the fruit for the color. |
1. Oranges are ______. |
[ ] |
A. shiny and green B. old and wild C. sweet and juicy D. thin and white |
2. Some oranges do not have ______. |
[ ] |
A. seeds B. sections C. flowers D. a skin |
3. Orange leaves are ______. |
[ ] |
A. shiny B. thick C. sweet D. wild |
4. There are many ______ orange trees in China today. |
[ ] |
A. shiny B. thin C. wild D. thick |
5. Europeans learned to plant orange trees from farmers in ______. |
[ ] |
A. the Middle East and Asia B. Florida C. China D. Spain |