下列关于营业税纳税义务发生时间的说法中,不正确的有( )。A.融资租赁业,取得收入

题型:单项选择题

问题:

下列关于营业税纳税义务发生时间的说法中,不正确的有( )。

A.融资租赁业,取得收入当天为纳税义务发生时间

B.金融商品转让业务,取得收入当天为纳税义务发生时间

C.预收性质的劳务收入,发生劳务的当天为纳税义务发生时间

D.销售不动产采用预收款方式的,收到预收款的当天为纳税义务发生时间

考点:初级经济师专业知识与实务商品劳务税制度
题型:单项选择题

阅读短文,回答问题。

        A poor farmer had a friend who was famous for the wonderful apple tree he grew.

       One day, his friend gave the farmer a young apple tree and told him to plant it. The farmer was pleased with

the gift, but he did not know where to plant it.

       He was afraid that if he planted the tree near the road, strangers would steal the fruit. If he planted the tree

in one of his fields, his neighbors would come at night and steal some of the apples. If he planted the tree near

his house, his children would take the fruit. Finally he planted the tree in his wood. But without sunlight and good

soil (土壤), the tree soon died.

       Later the friend asked the farmer why he had planted the tree in such a poor place. "What's the difference?"

the farmer said angrily and then told what he had thought.

       "Yes," said the friend, "but at least someone could have enjoyed the fruit. Now you not only have robbed

everyone of the fruit, but also you have destroyed (毁掉) a good apple tree!"

1. What gift did the farmer get from his friend one day?

                                                                                

2. How many people are there in the story?

                                                                                

3. Where did the farmer plant the apple tree at last? 

                                                                                

4. Why did the apple tree soon die? 

                                                                                

5. Who destroyed the apple tree? 

                                                                                

题型:单项选择题

有一个长方形,它的长去掉4厘米,面积就减少了20平方厘米,剩下的部分正好是一个正方形,这个长方形的面积是(    )平方厘米。

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一台显示器工作在字符方式,每屏可以显示80列×25行字符。至少需要的显示存储器VRAM的容量约为( )。

A.16KB

B.32KB

C.4KB

D.8KB

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省级许可的涉水产品是()。

A、输配水设备

B、防护材料

C、水处理材料

D、化学处理剂

E、与饮用水接触的新材料和新化学物质

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外热式电烙铁头应全部插进烙铁心子里边,不要留有()

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