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【简答题】
Task 1. Listen to a dialogue and complete the following sentences with the words you have heard. (1) Would you please ______________________ and see if everything is in order? (2) There’s only one thing I would like to ____________. That is timely delivery. (3) You are assured that the shipment will be duly delivered, but we must have your L/C at least one month before ______________________. (4) When I get back, I’ll open an L/C for _________________ as soon as possible. (5) I’m glad our negotiation has come to ____________________.
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【单选题】下列各项中,关于增值税计税销售额的表述,不正确的是
A.
经纪代理服务，以取得的全部价款和价外费用为销售额
B.
贷款服务，以提供贷款服务取得的全部利息及利息性质的收入为销售额
C.
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D.
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【单选题】下列关于增值税应税销售额的表述不正确的是( )。
A.
试点纳税人提供旅游服务,可以选择以取得的全部价款和价外费用,扣除向旅游服务购买方收取并支付给其他单位或者个人的住宿费、餐饮费、交通费、签证费、门票费和支付给其他接团旅游企业的旅游费用后的余额为销售额
B.
试点纳税人提供建筑服务适用简易计税方法的,以取得的全部价款和价外费用扣除支付的分包款后的余额为销售额
C.
房地产开发企业中的一般纳税人销售其开发的房地产项目,以取得的全部价款和价外费用,扣除受让土地时向政府部门支付的土地价款后的余额为销售额
D.
提供物业管理服务的纳税人,向服务接受方收取的自来水水费,以扣除其对外支付的自来水水费后的余额为销售额按照简易计税方法依3%的征收率计算缴纳增值税
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