试题与答案

下列关于一般纳税人“营改增”政策的说法正确的有()。 A.提供邮政普遍服务,适用税率

题型:多项选择题

题目:

下列关于一般纳税人“营改增”政策的说法正确的有()。

A.提供邮政普遍服务,适用税率为6%

B.接受的旅客运输服务,其进项税额可以从销项税中抵扣

C.境内单位提供适用零税率的应税服务,如果属于适用增值税一般计税方法的,实行免征增值税办法

D.纳税人提供适用不同税率或者征收率的应税服务,应当分别核算适用不同税率或者征收率的销售额;未分别核算的,从高适用税率

E.航空运输企业的销售额,不包括代收的机场建设费和代售其他航空运输企业客票而代收转付的价款

答案:

参考答案:D, E

解析:选项A,提供邮政普遍服务,适用税率为11%;选项B,接受的旅客运输服务,其进项税额不得抵扣;选项C,境内单位提供适用零税率的应税服务,如果属于适用增值税一般计税方法的,实行免抵退税办法;如果属于适用简易计税方法的,实行免征增值税办法。

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题型:单项选择题

Although there are many skillful Braille readers, thousands of other blind people find it difficult to learn that system. They are thereby shut (1) from the world of books and newspapers, having to (2) on friends to read aloud to them.

A young scientist named Raymond Kurzweil has now designed a computer which is a major (3) in providing aid to the (4) .His machine, Cyclops, has a camera that (5) any page, interprets the print into sounds, and then delivers them orally in a robot-like (6) through a speaker. By pressing the appropriate buttons (7) Cyclops’s keyboard, a blind person can "read" any (8) document in the English language.

This remarkable invention represents a tremendous (9) forward in the education of the handicapped. At present, Cyclops costs $ 50,000. (10) , Mr. Kurzweil and his associates are preparing a smaller (11) improved version that will sell (12) less than half that price. Within a few years, Kurzweil (13) the price range will be low enough for every school and library to (14) one. Michael Hingson, Director of the National Federation for the Blind, hopes that (15) will be able to buy home (16) of Cyclops for the price of a good television set.

Mr. Hingson’s organization purchased five machines and is now testing them in Maryland, Colorado, Iowa, California, and New York. Blind people have been (17) in those tests, making lots of (18) suggestions to the engineers who helped to produce Cyclops.

"This is the first time that blind people have ever done individual studies (19) a product was put on the market," Hingson said. "Most manufacturers believed that having the blind help the blind was like telling disabled people to teach other disabled people. In that (20) , the manufacturers have been the blind ones.

14()

A.settle

B.own

C.invest

D.retain

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