问题
单项选择题
下列各项中，适用增值税出口退税“先征后退”办法计算应退税额的是（）
A．收购货物出口的外贸企业
B．受托代理出口货物的外贸企业
C．自营出口自产货物的生产企业
D．委托出口自产货物的生产企业
答案
参考答案：A
解析：
选项B：受托代理出口货物的外贸企业只是从事代理出口业务，不属于增值税出口退税人；
选项CD：适用增值税出口“免抵退税”政策。
搜题请搜索小程序“爱下问搜题”
下列各项中，适用增值税出口退税“先征后退”办法计算应退税额的是（）
A．收购货物出口的外贸企业
B．受托代理出口货物的外贸企业
C．自营出口自产货物的生产企业
D．委托出口自产货物的生产企业
参考答案：A
解析：
选项B：受托代理出口货物的外贸企业只是从事代理出口业务，不属于增值税出口退税人；
选项CD：适用增值税出口“免抵退税”政策。
完形填空（共20小题；每小题1.5分，满分30分） 阅读下在短文，从短文后各题所给的四个选项（A、B、C和D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。 It was the last day of the final examination in a large eastern university. On the steps of one building, a group of students were talking about the exam 36  to begin in a few minutes. On their faces was 37 .This was their last exam—then on to graduation and jobs.Some talked of jobs they already had, others talked of jobs they would get. With the certainty of four years of college, they felt 38 and able to take 39 of the world. The coming exam, they knew, would be a（n） 40 task, as the professor had said they could bringeither books or notes they wanted, requesting， only 41 that they did not talk to each other during the test. 42 they entered the classroom. The professor passed out the papers. And smiles appeared on the students’ faces as they 43 there were only five questions. Three hours had passed before the professor began to 44 the papers. The students no longer looked confident. On their faces was a frightened expression. Papers in hand, no one spoke as the professor 45 the class. He looked at the worried faces before him, and then asked: “How many completed all five questions?” 46 a hand was raised. “How many answered four?” Still no hands. “Three? Two?” The students 47 restlessly(不安地) in their seats. “One, then? Certainly somebody finished one.” But the class remained 48 . The professor put down the papers. “That is exactly what I 49 ,” he said. “I just want you to 50 you that, even although you have completed four years of engineering, there are still many things about the 51 you don’t know. These questions you couldn’t answer are relatively common in everyday 52 .  ” Then smiling, he 53 , “You will all pass this course, but remember—even though you are now college graduates, your education has just 54 .”The years have 55 the name of the professor, but not the lesson he taught.
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