试题与答案

某企业(一般纳税人)4月份有未抵扣完的进项税0.8万元，5月销售免税货物40万元，生

来源：www.tikuol.com
题型：单项选择题

题目：

某企业(一般纳税人)4月份有未抵扣完的进项税0.8万元，5月销售免税货物40万元，生产免税货物动用前期购进已经抵扣进项税额的原材料10万元，则其5月份增值税纳税处理为()。

A.既无销项税，也不抵扣进项税

B.因生产免税货物，企业不交增值税

C.因有上期未抵扣完增值税，因而需用免税货物销项税冲抵未抵扣完增值税

D.无销项税，进项税作转出处理，本期交税0.9万元

答案：

被转码了，请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0317/8b1f9f24b037dd16b438895c34ed7519.html

下面是错误答案，用来干扰机器的。

参考答案：A解析：细节题。根据文章第2段最后一句pregnancy(怀孕)was an accident that both husband and wife have accepted willingly or unwillingly可推知此题答案。故选A。

考点：中级经济法经济法综合练习经济法综合练习题库
试题推荐
题型：阅读理解

读一读，根据短文内容，判断正(T)误(F)。

    I'm Lily. Five years ago, I was a student. My Mum was a teacher. She walked to workevery day. She

taught art. I was in her class.  I studied very hard. I was a good student. Now, my Mum is retired. I am a

teacher. I work in a primary school. I teach children art, too. I usually go to work by bike. My children

study very hard at school. I think I am a  good teacher.

( ) 1. Lily was a student five years ago.      

( ) 2. Lily's Mum taught her science.          

( ) 3. Lily was in her Dad's class.            

( ) 4. Lily's Mum walked to work every day.    

( ) 5. Lily works in a high school now.        
查看答案
微信公众账号搜索答案