问题 多项选择题

下列各项中符合提供不动产经营租赁服务增值税征收管理规定的有()。

A.纳税人出租不动产,按照规定需要预缴税款的,应在取得租金的当月纳税申报期或不动产所在地主管国税机关核定的纳税期限预缴税款

B.单位和个体工商户出租不动产,向不动产所在地主管国税机关预缴的增值税款,可以在当期增值税应纳税额中抵减,抵减不完的,结转下期继续抵减

C.其他个人出租不动产,可向不动产所在地主管地税机关申请代开增值税发票

D.纳税人向其他个人出租不动产,不得开具或申请代开增值税专用发票

E.其他个人出租不动产(非住房),计算应纳税款的公式为:应纳税款=含税销售额÷(1+5%)×5%

答案

参考答案:B, C, D, E

阅读理解

阅读下面短文,并按照题目要求用英语回答问题。

     Almost everybody in America will spend a part of his or her life behind a shopping cart(购物手推车).They

will, in a lifetime, push the chrome-plated contraptions many miles. But few will know-or even think to ask-who it was that invented them.

      Sylvan N. Goldman invented the shopping cart in 1937. At that time he was in the supermarket business.

Every day he would see shoppers lugging (吃力地携带) groceries around in baskets they had to carry.

     One day Goldman suddenly had the idea of putting baskets on wheels. The wheeled baskets would make

shopping much easier for his customers, and would help to attract more business.

     On June 4,1937,Coldman's first carts were ready for use in his market. He was terribly excited on the

morning of that day as customers began arriving. He couldn't wait to see them using his invention.

     But Goldman was disappointed. Most shoppers gave the cart a long look, but hardly anybody would give

them a try.

     After a while, Coldman decided to ask customers why they weren't using his carts." Don't you think this

arm is strong enough to carry a shopping basket?"one shopper replied.

     But Coldman wasn't beaten yet. He knew his carts would be a great success if only he could persuade

people to give them a try. To this end, Goldman hired a group of people to push carts around his market and

pretend they were shopping! Seeing this, the real customers gradually began copying the phony (假冒的)

customers.

     As Goldman had hoped, the carts were soon attracting larger and larger numbers of customers to his

market. But not only did more people come-those Who came bought more. With larger, easier-to- handle

baskets, customers unconsciously bought a greater number of items than before.

     Today's shopping carts are five times larger than Goldman's original model. Perhaps that's one reason

Americans today spend more than five times as much money on food each year as they did before 1937-before

the coming of the shopping cart.

1. The underlined words"chrome-plated contraptions" in Paragraph 1 refer to ____, ( no more than 3 words)

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2. What was the purpose of Goldman's invention? ( no more than 10 words)

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3. Why was Goldman disappointed at first? ( no more than 10 words)

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4. Why did Goldman hire people to push carts around his market? ( no more than 10 words)

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5.What do you think of Goldman? Please give your reasons. ( no more than 20 words)

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单项选择题