试题与答案

某商业企业为工业企业代销货物,结账时按照销售额、销售量的一定比例向供货方收取返还收入

题型:单项选择题

题目:

某商业企业为工业企业代销货物,结账时按照销售额、销售量的一定比例向供货方收取返还收入,应按照平销返利行为的有关规定()。

A.冲减当期增值税进项税金

B.计算销项税

C.征收营业税

D.计入营业外不征流转税

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C解析: 普通高中招生人数最多的一年是2005年,招收了878万人;招生人数最少的一年是2009年,招收了830万人。21305年比2009年多(878-830)÷830×100%≈5.8%,C项正确。

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