【多选题】根据增值税法律的规定,下列各项业务的处理方法中,正确的是
A.
纳税人销售货物或提供应税劳务,采用价税合并定价并合并收取的,以不含税的销售额为计税销售额
B.
纳税人以价格折扣方式销售货物,不论折扣额是否在同一张发票上注明,均以除折扣额以后的销售额为计税销售额
C.
纳税人采用以旧换新销售方式销售货物,以新货物的销售额为计税销售额
D.
纳税人采用以物易物销售货物,购销双方应做购销处理,以各自发出货物核算计税销售额并计算销项税额,以各自收到的货物核算购货额并计算税额
【多选题】下列各项关于增值税计税销售额的表述中,正确的有( )。
A.
采取现金折扣方式销售货物的,应该以扣除现金折扣后的销售额征收增值税
B.
采取以旧换新方式销售货物的,应该按照新货物同期销售价格扣除旧货物的收购价作为销售额征收增值税。
C.
采取以物易物方式销售的,销售双方均应做购销处理
D.
采取还本销售方式销售货物的,其销售额就是货物的销售价格,不得减除还本支出
【判断题】采取以物易物销售货物的,双方均做购销处理,按各自发出的货物核算销售额并计算销项税额,以各自收到的货物按规定核算购货额并计算进项税额。
【简答题】根据小儿生长发育不同阶段的特点,将小儿年龄划分为七个时期,分别是胎儿期、____、____、幼儿期、____、学龄期、青春期。
【单选题】下列关于采取以物易物方式销售货物的处理,不正确的是( )。
D.
收到补价的一方做销售处理,支付补价的一方作进货处理
【判断题】In care-based ethics, emphasis is focused on giving attention to others & the relationship between the health professional & patients.
【多选题】Which of the following statements are correct about the justice principle of medical ethics?
A.
The medical care providers should also distinguish between basic and non-basic needs when exercising the principle of justice.
B.
Distributive justice considers the fair distribution of limited resources among members of society.
C.
Rights based justice requires a respect of people's rights rather than the application of law.
D.
In medical practice, the formal principle of justice means similar cases should be dealt with based on the same criteria, the different cases should be addressed with different criteria.