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问题 单项选择题

下列关于增值税的错误表述是（）。

A.增值税是价外税 

B.增值税的基本税率为17% 

C.增值税小规模纳税人的征收率均为8% 

D.购进的固定资产所含进项税额不得从销项税额中抵扣

答案

参考答案：C

解析：

 小规模纳税人的增值税税率有6%、4%。

单项选择题

For nearly ten years, the Unified Modeling Language (UML) has been the industry standard for visualizing, specifying, constructing, and documenting the（）of a software-intensive system. As the（）standard modeling language, the UML facilitates communication and reduces confusion among project（）. The recent standardization of UML 2.0 has further extended the language’s scope and viability. Its inherent expressiveness allows users to（）everything from enterprise information systems and distributed Web-based applications to real-time embedded systems. 　　The UML is not limited to modeling software. In fact, it is expressive enough to model（）systems, such as workflow in the legal system, the structure and behavior of a patient healthcare system, software engineering in aircraft combat systems, and the design of hardware. To understand the UML, you need to form a conceptual model of the language, and this requires learning three major elements: the UML’s basic building blocks, the rules that dictate how those building blocks may be put together, and some common mechanisms that apply throughout the UML.

In fact, it is expressive enough to model（）systems.

A．non-hardware

B．non-software

C．hardware

D．software
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判断题

寄主植物抗病性与病原物致病性之间没有特异性相互作用的称为水平抗性。
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