问题 单项选择题

辅导期一般纳税人增购专用发票预缴增值税的处理,下列陈述不正确的是()。

A.纳税人在辅导期内增购专用发票,继续实行预缴增值税的办法,预缴的增值税可在本期增值税应纳税额中抵减,抵减后预缴增值税仍有余额的一次退还

B.辅导期纳税人专用发票实行按次限量控制,主管税务机关每次发售发票数量不超过25份

C.主管税务机关应在纳税人辅导期结束后的第一个月内,一次性退还纳税人因增购专用发票发生的预缴增值税余额

D.实行纳税辅导期管理的小型商贸企业,领购专用发票的最高开票限额不得超过10万元

答案

参考答案:A

解析:纳税人在辅导期内增购专用发票,继续实行预缴增值税的办法,预缴的增值税可在本期增值税应纳税额中抵减,抵减后预缴增值税仍有余额的,应于下期增购专用发票时,按次抵减。

阅读理解

A man once said how useless it was to put advertisements in the newspaper.

“Last week, ” he said,  “my umbrella was stolen from a London church. As

it was a present,  I spent twice its worth in advertising,  but didn’t get it back. ”

“How did you write your advertisement? ” asked one of the listeners,  a merchant.

  “Here it is, ” said the man,  taking out of his pocket a slip cut from a newspaper. The other man took it and read,  “Lost from the City Church last Sunday evening,  a black silk umbrella. The gentleman who finds it will receive ten shillings on leaving it at No. 10 Broad Street. ”

“Now, ” said the merchant,  “I often advertise,  and find that it pays me well. But the way in which an advertisement is expressed is of extreme importance. Let us try for your umbrella again,  and if it fails,  I’ll buy you a new one. ”

  The merchant then took a slip of paper out of his pocket and wrote:  “If the man who was seen to take an umbrella from the City Church last Sunday evening doesn’t wish to get into trouble,  he will return the umbrella to No. 10 Broad Street. He is well known. ”

  This appeared in the newspaper,  and on the following morning,  the man was astonished when he opened the front door. In the doorway lay at least twelve umbrellas of all sizes and colors,  and his own was among them. Many of them had notes fastened to them saying that they had been taken by mistake,  and begging the loser not to say anything about the matter.

小题1:The result of the first advertisement was that____ .

A.the man got his umbrella back

B.the man wasted some money advertising

C.nobody found the missing umbrella

D.the umbrella was found somewhere near the church小题2:The merchant suggested that the man should___ .

A.buy a new umbrella

B.go on looking for his umbrella

C.write another and better advertisement

D.report the police小题3:“. . . if it fails,  I’ll buy you a new one” suggested that the merchant____ .

A.was quite sure of success

B.wanted to buy him a new umbrella

C.didn’t know what to do

D.was rich enough to buy one小题4:The story is mainly about _____.

A.a useless advertisement

B.how to make an effective advertisement

C.how the man lost and found his umbrella

D.what the merchant did for the umbrella owner

填空题