试题与答案

下列关于营改增中一般计税方法的表述中,错误的是()。 A.纳税人提供适用不同税率或者

题型:单项选择题

题目:

下列关于营改增中一般计税方法的表述中,错误的是()。

A.纳税人提供适用不同税率或者征收率的应税服务,未分别核算销售额的,从高适用税率

B.纳税人提供应税服务,将价款和折扣额在同一张发票上注明的,以折扣后的价款为销售额

C.接受的旅客运输服务,其进项税额不得从销项税额中抵扣

D.纳税人提供应税服务,开具增值税专用发票后,发生提供应税服务中止的,可以在未开具红字增值税专用发票的情形下,按照规定扣减销项税额

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错

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