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1、税法1-2（Taxlaw1-2）1,thefollowingaremixedsalesandneedtopayvalue-addedtaxis().A.TelecomunitsellsmobilephonesandprovidesrelatedtelecommunicationsservicesB.taxpayersselltreeswhileprovidingforestmanagementservicesC.sellsdrugsatadrugstoreandprovidesmedicalcareD.pawnsaledeadgoods[correctanswer]BMixedsalesAop
2、tionsbelongtothebusinesstax;theBoptionbelongstothebusinesstaxmixedsales;theCoptiontorunnonVATtaxableservices;theDoptionbelongstotheVATnormaltaxscope,hybridsalesbehaviordoesnotbelongto2,thefollowingbusinessdoesnotbelongtovalue-addedtaxtaxableitemsis().A.banksellsgoldandsilverbusiness,B.postaldepartme
3、ntsellsphilatelicgoodsC.physicaldeliveryofpreciousmetalsfuturesbusinessD.pawnsaledeadgoodscorrectanswer]BACDarealltaxableitemsofvalueaddedtax,andtheBoptionbelongstothetaxableitemsofbusinesstax,andotherunitsandindividualsotherthanthepostaldepartmentshouldcollectvatforthesaleofstampcollectinggoods.3.T
4、hetypeofvalue-addedtaxcurrentlyimplementedinChinais().A.B.productiontypeVATconsumptiontypeVATC.incomeVATD.distributiontypeVAT[]BthecorrectansweraccordingtotheprovisionsofChina'svalue-addedtax,comprehensivetransformationtoachievevalue-addedtaxfromJanuary1,2009onwards,willallowthecurrentpurchaseoffixe
5、dassetstopayvalue-addedtaxasawholededuction,thistypeofvalue-addedtaxknownastheconsumptiontypevat.4,thefollowingbehavioroccursafterthetaxauthoritiesorderedtomakecorrectionsandnotcorrect,ashasbeenpurchasinginvoices,thetaxauthoritiesshouldbewithheldfortheinventoryofthespecialinvoiceandICcard(a).A.VATin
6、voicesB.purchasespecialinvoicestotheunitsandindividualsoutsidethetaxauthoritiesC.failstokeepspecialinvoicesandspecialequipmentinaccordancewithregulationsD.borrowingotherspecificinvoicesE.issuedalargeinvoiceatatime[correctanswer]A,B,C,DOneofthefollowingacts,thetaxauthorityshallbeorderedtocorrectandno
7、tcorrect,suchaspurchasinginvoices,thetaxauthoritiesshouldbesuspendedfortheinventoryofthespecialinvoiceandICcard:(1)VATinvoices(2)printingspecialinvoiceswithoutauthorization(3)totheunitsandindividualso
