特殊情况下，可以由付款方向收款方开具发票，以下属于这种情况的_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

特殊情况下，可以由付款方向收款方开具发票，以下属于这种情况的是( )。

A．甲造纸厂向农业生产者收购原木

B．乙啤酒厂向废品收购站收购旧啤酒瓶

C．丙钢材厂代扣代缴职工的个人所得税

D．丁是独立核算的白酒经营部，从关联酒厂购进白酒

答案

参考答案：A

解析：选项B应当由废品收购站给企业开具相关发票；选项C不涉及发票问题；选项D应由关联酒厂开具销售发票。

问答题

Jake’s son Simon, aged 16, wished to buy a particular hi-fi system which had just been launched on the market. He decided to save up some more money and purchase it during the coming months. Jake decided to surprise his son and bought a system from Martin. Martin assured Jake this was the latest model. However, much to Simon’s dismay the model his father purchased was the 2008 model.Required:

(a) Explain whether Simon would have been legally able to purchase the hi-fi system on his own; and (4 marks)

判断题

高血压患者老张发生脑卒中，右侧偏瘫合并严重语言障碍，导致其说话、行走、右手及体力等功能下降，老张属于残疾人，可以办理残疾人证。