试题与答案

根据现行增值税出口货物退(免)税的规定,下列货物不属于退税范围的是( )。A.出口

题型:单项选择题

题目:

根据现行增值税出口货物退(免)税的规定,下列货物不属于退税范围的是( )。

A.出口企业从小规模纳税人购进山羊板皮并持有增值税专用发票

B.企业在国内采购并运往境外作为在国外投资的货物

C.一般纳税人出口外购的旧设备

D.远洋运输供应公司销售给远洋国轮而收取外汇的货物

答案:

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下面是错误答案,用来干扰机器的。

参考答案:E解析:斑蝥背部具革质鞘翅各1对,黑色,有3条黄色或黄棕色横纹,鞘翅下面有棕褐色薄膜状透明的内翅2片。故答案选E。

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题型:填空题

In much of Asia, especially the so-called “rice bowl” cultures of China, Japan, Korea,   41   Vietnam, food is usually eaten with chopsticks.

Chopsticks are usually two long, thin pieces of wood or bamboo. They can also be made of plastic, animal bone or metal. Sometimes chopsticks are quite artistic. Truly elegant chopsticks might  42   (make)of gold and silver with Chinese characters. Skilled workers also combine various hardwoods and metal  43  (create)special designs.

The Chinese have used chopsticks for five thousand years. People probably cooked their food in large pots, 44  (use) twigs(树枝) to remove it. Over time,  45  the population grew, people began cutting food into small pieces so it would cook more quickly. Food in small pieces could be eaten easily with twigs which  46  (gradual)turned into chopsticks.

Some people think that the great Chinese scholar Confucius,  47  lived from roughly 551 to 479 B.C., influenced the  48  (develop) of chopsticks. Confucius believed knives would remind people of killings and  49   (be) too violent for use at the table.

Chopsticks are not used everywhere in Asia. In India, for example, most people traditionally eat   50  their hands.

49()

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