问题 单项选择题

根据《增值税暂行条例》及其实施细则的规定,下列有关增值税纳税人的表述中,正确的是()。

A.年应征增值税销售额未超过小规模纳税人标准的,一律不得申请认定为一般纳税人

B.从事货物生产的纳税人,年应征增值税销售额超过30万元的,应当申请认定为一般纳税人

C.除个体经营者以外的其他个人,不办理一般纳税人资格认定

D.不经常发生应税行为的企业,不得办理一般纳税人认定

答案

参考答案:C

解析:(1)选项A:年应税销售额未超过小规模纳税人标准的纳税人,会计核算健全、能够提供准确税务资料的,可以向主管税务机关申请认定为一般纳税人;(2)选项B:从事货物生产或者提供应税劳务的纳税人,以及以从事货物生产或者提供应税劳务为主,并兼营货物批发或者零售的纳税人,年应税销售额"超过50万元"的,可以向主管税务机关申请一般纳税人资格认定;(3)选项D:非企业性单位、不经常发生应税行为的企业、不经常提供应税服务的企业和个体工商户可以选择按小规模纳税人纳税。

阅读理解

阅读理解。

     "Glad to find you so merry, my girls," said a cheery voice at the door, and actors and audience turned to

welcome a tall, motherly lady with a "Can I help you" look about her which was truly delightful. She was not

elegantly dressed, but a noble-looking woman, and the girls thought the gray cloak (斗篷) and unfashionable

bonnet (宽檐帽) covered the most splendid mother in the world.

     "Well, dearies, how have you got on today? There was so much to do, getting the boxes ready to go

tomorrow, that I didn't come home to dinner. Has anyone called, Beth? How is your cold, Meg? Jo, you look

tired to death. Come and kiss me, baby."

     While making these maternal (母性的) inquires, Mrs. March got her wet things off, her warm slippers on,

and sitting down in the easy chair, drew Amy to her lap, preparing to enjoy the happiest hour of her busy day.

The girls flew about, trying to make things comfortable, each in her own way. Meg arranged the tea table.

Jo brought wood and set chairs, dropping, over-turning, and clattering everything she touched. Beth trotted

(小跑) to and fro between parlor (客厅) and kitchen, quiet and busy, while Amy gave directions to everyone,

as she sat with her hands folded.

     As they gathered about the table, Mrs. March said, with a particularly happy face,"I've got a treat for you

after supper."

    A quick, bright smile went round like a streak of sunshine. Beth clapped her hands, regardless of the biscuit

she held, and Jo tossed up her napkin, crying, "A letter! A letter! Three cheers for Father!"

     "Yes, a nice long letter. He is well, and thinks he shall get through the cold season better than we feared. He

sends all sorts of loving wishes for Christmas, and an especial message to you girls," said Mrs. March, patting

her pocket as if she had got a treasure there.

     "Hurry and get done! Don't stop to quirk your little finger and simper (傻笑) over your plate, Amy," cried

Jo, choking on her tea and dropping her bread, butter side down, on the carpet in her haste to get at the treat.

     Beth ate no more, but crept (蹑手蹑足地走) away to sit in her shadowy corner and brood (细想) over the

delight to come, till the others were ready.

     "I think it was so splendid in Father to go as chaplain (牧师) when he was too old to be drafted (被征入

伍), and not strong enough for a soldier," said Meg warmly.

     "Don't I wish I could go as a drummer? Or a nurse, so I could be near him and help him." exclaimed Jo,

with a groan.

     "It must be very disagreeable to sleep in a tent, and eat all sorts of bad-tasting things, and drink out of a tin

mug," sighed Amy.

     "When will he come home, Marmee?" asked Beth, with a little quiver in her voice.

     "Not for many months, dear, unless he is sick. He will stay and do his work faithfully as long as he can,

and we won't ask for him back a minute sooner than he can be spared. Now come and hear the letter."

     They all drew to the fire, Mother in the big chair with Beth at her feet, Meg and Amy perched on either arm

of the chair, and Jo leaning on the back, where no one would see any sign of emotion if the letter should

happen to be touching. Very few letters were written in those hard times that were not touching, especially

those which fathers sent home. In this one little was said of the hardships endured, the dangers faced, or the

homesickness conquered. It was a cheerful, hopeful letter, full of lively descriptions of camp life, marches,

and military news, and only at the end did the writer's heart overflow with fatherly love and longing for the

little girls at home.

1. What did the girls do after their mother arrived home?

A. They asked her to make dinner.

B. They told her about their day.

C. They got boxes ready to go for the next day.

D. They tried to make her comfortable.

2. The girls' father had not been drafted because he______.

A. was too old

B. had been injured

C. was a chaplain

D. had children

3. What was most likely keeping the girls' father away from home?

A. A storm.

B. A battle.

C. A sickness.

D. A job.

4. Why did Jo most likely sit with her back toward everyone while listening to the letter?

A. To show her sisters that she is angry

B. So that she can sit more comfortably

C. So that she has enough light to read

D. To hide her feelings from her sisters

5. The letter is compared to a treasure to show _______. 

A. that mother was teasing the girls

B. the value of the letter to the girls

C. that mother had money in her pocket

D. the mother's love for the girls

6. In paragraph 3, the word "inquiries" means _______.

A. scolding

B. questions

C. lessons

D. arrivals

单项选择题