根据增值税法律制度的规定，下列各项业务的处理方法中，不正确的_爱下问搜题

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问题多项选择题

根据增值税法律制度的规定，下列各项业务的处理方法中，不正确的有()。

A、纳税人销售货物或提供应税劳务，采用价税合并定价并合并收取的，以不含增值税的销售额为计税销售额

B、纳税人以价格折扣方式销售货物，不论折扣额是否在同一张发票上注明，均以扣除折扣额以后的销售额为计税销售额

C、纳税人采取以旧换新方式销售货物，以扣除旧货物折价款以后的销售额为计税销售额

D、纳税人采取以物易物方式销售货物，购销双方均应作购销处理，以各自发出的货物核算计税销售额并计算销项税额，以各自收到的货物核算购货额并计算进项税额

答案

参考答案：B, C

解析：本题考核点是增值税特殊的计税方法。根据规定，纳税人以价格折扣方式销售货物，折扣额在同一张发票上注明，以扣除折扣额以后的销售额为计税销售额，如果未在同一张发票上注明，不得扣除折扣额，因此选项B错误;纳税人采取以旧换新方式销售货物，应按新货物的同期销售价格确定销售额，不得扣减旧货物的收购价格(金银首饰除外)，因此选项C的说法错误。

完形填空

Suppose someone gave you a pen---a sealed(密封的),solid‑coloured pen. You couldn’t see how much 21 it had. It might run dry 22 the first few tentative (试探的) words or last just long and make a difference in the scheme of things. You don’t know when the ink will 24 .
Under the rules of the game, you really never know. You have to 25 a chance! Actually, no rule of the game states you must do anything. 26 picking up and using the pen, you could leave it on a shelf or in a drawer where it will dry up, 27 .But if you do decide to use it, what would you 28 it? How would you 29 the game?
Would you plan and plan before you ever 30 a word? Would your plans be so extensive that you never didn’t even start 31 ? Or would you take the pen 32 ,plunge right in and Just do it, struggling to keep up 33 the twists and turns of the torrent (急流)of words that take you where they take you?
Would you write cautiously and 34 ,as if the pen might run dry the next moment, or would you pretend to believe that the pen would write forever and go on accordingly?
And what would you write about:Love? Hate? Fun? Misery? Life? Death? Nothing? 35 ?
Would you write to 36 just yourself? Or others? Or yourself by writing about others?
Would you even write? Once you have the pen ,no 37 says you have to write. Would you sketch? Scribble(潦草地写)？Doodle(涂鸦)or draw? Would you stay in or on the 38 ,or see no lines at all, even if they 39 there? There’s a lot to think about here, isn’t there?
Now, 40 someone gave you a life…

B．In spite of

D．Rather than

B．deliberately

单项选择题

电休克治疗的最佳适应证为（）

A.精神分裂症

B.抑郁症

C.躁狂症

D.精神发育不全

E.神经症