不得从销项税额中抵扣的进项税额包括( )。
A．非试点地区企业购进的固定资产的增值税扣税凭证上注明的增值税税额
B．用于非应税项目的购进货物所属的增值税税额
C．用于集体福利的购进货物所属的增值税税额
D．委托加工产品收回后增值税专用发票注明的增值税税额
E．非正常损失的购进货物所属的增值税税额
参考答案：A,B,C,E
解析： 本题考查进项税的抵扣。委托加工产品收回后增值税专用发票注明的增值税税额，此处的进项是可以抵扣的。
| 从方框里选出适当的句子完成对话。 | |
| After school Jim and Lin Tao go to a food shop near their school. They want to buy something to eat and something to drink. Jim: Hi, Lin Tao. 1 Lin Tao: Yes. I am thirsty now. Jim: 2 Lin Tao: I'd like a bottle of water,please. Jim: 3 Lin Tao: No, thank you. I'm not hungry. 4 Do you want something to eat? Jim: Yes. I'm hungry now. I'd like some biscuits (饼干). Woman: 5 . Jim: A small box, please. And a bottle of orange juice. Woman: 6 Jim: No, that's all. Woman: Here you are.
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