试题与答案

下列关于辅导期一般纳税人的说法中,表述错误的是()。 A.辅导期纳税人专用发票的领购

题型:单项选择题

题目:

下列关于辅导期一般纳税人的说法中,表述错误的是()。

A.辅导期纳税人专用发票的领购实行按次限量控制,税务机关每次发售专用发票数量不得超过25份

B.实行纳税辅导期管理的小型商贸批发企业,领购专用发票的最高开票限额不得超过10万元

C.辅导期纳税人按规定预缴的增值税可在本期增值税应纳税额中抵减,抵减后预缴增值税仍有余额的,可抵减下期再次领购专用发票时应当预缴的增值税

D.辅导期纳税人一个月内多次领购专用发票的,应从当月第二次领购专用发票起,按照上一次已领购并开具的专用发票销售额的5%预缴增值税

答案:

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