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【多选题】
根据营业税法律制度的规定，下列关于营业税纳税义务发生时间的表述中，正确的有（ ）。A.
纳税人销售不动产，采取预收款方式的，其纳税义务发生时间为收到预收款的当天
B.
纳税人转让土地使用权，采取预收款方式的，其纳税义务发生时间为收到预收款的当天
C.
纳税人提供建筑业劳务，采取预收款方式的，其纳税义务发生为收到预收款的当天
D.
纳税人提供租赁业劳务，采取预收款方式的，其纳税义务发生时间为收到预收款的当天
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参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【单选题】The Chinese Education Department suggests teachers should receive ______ education to catch up with the development.
A.
farther；late
B.
farther；later
C.
further；lately
D.
further；latest
【简答题】小儿食指络脉诊法始见于唐代王超《 》,由《灵枢·经脉》“ ”发展而来。
【单选题】I am very sad that I ______ many chances in the last few years.
A.
miss
B.
missed
C.
have missed
D.
am missing
【简答题】Education should be made __________ and educational standards should be raised. [A] general [B] universal [C] average [D] common
【单选题】It can be inferred that ______.
A.
the writer must have misunderstood the policeman when the latter showed him the way
B.
the policeman must have pointed him a wrong direction
C.
the writer couldn't tell the right from the left
D.
the railway station was the only house in sight
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