纳税人销售货物的同时代办保险而向购买方收取的保险费，以及从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费以及向购买方收取的代办费，不作为价外费用征收征增值税。（）
参考答案：错
解析：
纳税人销售货物的同时代办保险而向购买方收取的保险费，以及从事汽车销售的纳税人向购买方收取的代购买方缴纳的车辆购置税、牌照费，不作为价外费用征收征增值税。向购买方收取的代办费缴纳增值税。
| 用所给单词或词组的正确形式填空。 | |
1. I hadn't expected that things should have_____ like this. 2. The two boys who had quarreled reached an ____at last. 3. With the piano ______too much room,the two brothers had to share one room. 4. The girl's heart often _______ while she is talking to a stranger. 5. Our city ______ heavy losses in the great flood. 6. Direct taxation is usually______income. 7. As we all know,he failed for ______ of experience. 8. The villagers _____the police in their search for missing child. 9. The _______where a child grows up may have a great effect on his growth. 10. As college entrance examinations are drawing near,you mustn't ______your efforts for a moment. |