问题
多项选择题
下列各项业务中,应当征收增值税的有()。
A.银行销售金银
B.受托开发软件产品,著作权属于双方共同拥有的
C.邮政部门销售集邮商品
D.印刷图书、报纸、杂志销售
答案
参考答案:A, D
解析:
选项AD应缴纳增值税;选项BC不征收增值税。
下列各项业务中,应当征收增值税的有()。
A.银行销售金银
B.受托开发软件产品,著作权属于双方共同拥有的
C.邮政部门销售集邮商品
D.印刷图书、报纸、杂志销售
参考答案:A, D
解析:
选项AD应缴纳增值税;选项BC不征收增值税。
阅读下列短文,根据短文中的信息完成文后表格。(每空一词) A 10-year-old boy decided to learn judo though he had lost his left arm in a car accident. The boy was doing well, so he couldn’t understand why, after three months of training, the master had taught him only one move. “ Master,” the boy finally asked, “shouldn’t I be learning more moves?”“ This is the only move you know, but this is the only move you’ll ever need to know,” the teacher answered. Several months later, the teacher took the boy to his first competition. Surprising himself, the boy easily won his first two matches. The third match proved to be more difficult, but after some time, his opponent (对手) became impatient and charged; the boy skillfully used his one move to win the match. Still amazed by his success, the boy was now in the final. This time, his opponent was bigger, stronger, and more experienced. Soon after the match started, the boy seemed to lose. Thinking that the boy might get hurt, the judge called a time-out. He was going to stop the match when the teacher appeared. “ No,” the teacher said, “Let him continue.” A short time after the match carried on, his opponent made a careless mistake. At once, the boy used his move to pin (压住) him. The boy won the match and the competition. On the way home, the boy asked the teacher what was really in his mind. “ Why could I win the competition with only one move?” The teacher answered. “ First, you’ve mastered one of the most difficult throws in judo. Second, your opponent can only attack your left arm to win you.” 根据短文内容完成下面的表格,每空一词。
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