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[单选题]
根据增值税法律制度规定,属于增值税混合销售行为的是( )
A
中国移动通信公司销售IP电话卡,同时销售配套电话机b.建材商店销售建材,并提供装修装饰服务c.热水器厂销售热水器的同时提供运输劳务d.电脑公司销售电脑,又提供维修保养服务
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参考答案
试题答案:
C
答案解释:
该题考查对增值税混合销售的理解。混合销售行为的特点是:非应税劳务是为了直接销售一批货物而提供的,二者之间是紧密相连的从属关系,它与一般既从事这个税的应税项目,又从事另一个税的应税项目,二者之间没有直接从属关系的兼营行为是完全不同的,从事运输业务的单位与个人,发生销售货物并负责运输所销售货物的混合销售行为,一律征收增值税。所以C项是正确选项。A、B、D三项都是兼营非应税劳务行为。
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16.上海某公司职员李某,2018年1月份的应发工资6 000元。工资单上的扣除项目有:依法缴纳的社会保险费和住房公积金合计l 260元,向公司工会组织缴纳的大病互助保险20元。李某个人所得税应纳税所得额的计算式是
依法可以享受企业所得税税收优惠的产业有
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免予征收增值税的事项有
热门试题
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中国的传统语文学研究的薄弱环节是( )
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You might think that "global warming" means nothing more than a rise in the world's tempera-ture. But rising sea levels caused by it have resulted in the first evacuation (撤离)of an island na-tion-the citizens of Tuvalu will have to leave their homeland. During the 20th century,sea level rose 8 -12 inches. As a result,Tuvalu has experienced low-land flooding of salt water which has polluted the country's drinking water. Paani Laupepa, a Tuvaluan government official, reported to the Earth Policy Institute that the nation suffered an unusually high number of fierce storms in the past ten years. Many scientists con-nect higher surface water temperatures resulting from global warming to greater and more damaging storms. Laupepa expressed dissatisfaction with the United States for refusing to sign the Kyoto Protocol,an international agreement calling for industrialized nations to reduce their greenhouse gas emis-sioins,which are a main cause of global warming. "By refusing to sign the agreement, the US has effectivly taken away the freedom of future generations of Tuvaluans to live where their forefathers have lived for thousands of years," Laupepa told the BBC. Tuvalu has asked Australia and New Zealand to allow the gradual move of its people to both countries. Tuvalu is not the only country that is vulnerable( 易受影响的 )to rising sea levels. Maumoon Gayoon, president of the Maldives, told the United Nations that global warming has made his country of 311,000 an "endangered nation".
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