问题 问答题

简述增值税小规模纳税人的含义及其认定标准。

答案

参考答案:(1)增值税小规模纳税人是指经营规模较小,销售额在规定标准以下,并且会计核算不健全的纳税人。 (2)小规模纳税人的认定标准为:①从事货物的生产或提供应税劳务的企业、企业性单位,以及以从事货物生产或提供应税劳务为主,并兼营货物批发或零售的企业,年应征增值税销售额在100万元以下的,为小规模纳税人;②从事货物的批发或零售的企业,年应税销售额在180万元以下的,为小规模纳税人;①年应税销售额超过小规模纳税人标准的个人、非企业性单位、不经常发生应税行为的企业,视同小规模纳税人。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。(E=AB  F=AC  G="AD)"

For the rest of March, a disease will sweep across the US. It will keep kids home from school.    小题1:    Employees will suddenly lose their ability to concentrate.

The disease, known as “March Madness”, refers to the yearly 65-team US men’s college basketball tournament.    小题2: Teams compete against each other in a single-elimination (单局淘汰) tournament that eventually crowns a national champion.

Nearly 20 million Americans will find themselves prisoners of basketball festival madness. The fun comes partly from guessing the winners for every game. Friends compete against friends.   小题3:  Colleagues against bosses.

Big-name schools are usually favored to advance into the tournament. But each year there are dark horses from little-known universities.

This adds to the madness. Watching a team from a school with 3,000 students beat a team from a school with 30,000, for many Americans, is an exciting experience. Two years ago, the little-known George Mason University was one of the final four teams.   小题4: 

College basketball players are not paid, so the game is more about making a name for their university and themselves.   小题5:  About $ 4 billion will be spent gambling (赌) on the event. According to Media Life magazine, the event will bring in $ 500 million in advertising income this year, topping the post – season income of every US professional league, including that of the NBA.

A. Husbands against wives.

B. The players will go all out for the games.

C. But that doesn’t mean money isn’t involved.

D. College students will ignore piles of homework.

E. People are willing to spend more money on watching it.

F. It begins on March 15 and lasts through the beginning of April.

G. Many people had never even heard of the university before the tournament.  

单项选择题 A1型题