问题 问答题

某企业将房屋租赁给A公司,未到期因故收回,应付A公司违约金20万元,请问,A公司应该给该企业开票吗?应在税务机关代开何种发票?

答案

参考答案:

《发票管理办法》第三条规定,发票是指在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的收付款凭证。上述A公司收取的违约金20万元,是在未销售货物或者提供加工、修理修配劳务及未提供营业税应税劳务的情况下收取的违约金,不属于增值税及营业税的征税范围,不征收增值税及营业税,也不属于发票管理范围,因此A公司不需要开具发票,只开具收款收据即可。但对A公司来说,应按规定缴纳企业所得税或个人所得税。

单项选择题

At some time in your life you may have a p desire to do something strange or terrible. However, chances are that you don’t act on your impulse, but let it pass instead. You know that to commit the action is wrong in some way and that other people will not accept your behavior.

Perhaps the most interesting thing about the phenomenon of the behavior is how it can change over the years within the same society, how certain behavior and attitudes once considered taboo can become perfectly acceptable and natural at another point in time. Topics such as death, for example, were once considered so upsetting and unpleasant that it was a taboo to even tall about them. Now with the publication of important books such as "On Death and Dying" and "Learning to Say Goodbye", people have become more aware of the importance of expressing feelings about death and, as a result, are more willing to talk about this taboo subject.

One of the newest taboos in American society is the topic of fat. Unlike many other taboos, fat is a topic that Americans tall about constantly. It’s not taboo to tall about fat; it’s taboo to be fat. The "thin" look is thin, not fat.

In the work world, most companies prefer youthful-looking, trim executives to sell their image as well as their products to the public. The thin look is associated with youth, vigor and success. The fat person, on the other hand, is thought of as lazy and lacking in energy, self- respect. After all, people think, how can people who care about themselves, and therefore the way they look, permit themselves to become fat In an image-conscious society like the U.S., thin is "in", fat is "out".

In the U.S., the expression that thin is "in" and fat is "out" probably means ().

A. thin is "diligent" and fat is "lazy"

B. thin is "fashionable" and fat is "unfashionable"

C. thin is "inside" and fat is "outside"

D. thin is "spiritless" and fat is "vigorous\

名词解释