【单选题】【消耗次数:1】
纳税人对安装运行后的机器设备提供的维护保养服务按照(  )缴纳增值税。
提供劳务
其他现代服务
餐饮服务
交通运输服务
参考答案:
复制
纠错
相关题目
【多选题】 根据现行规定,纳税人提供下列劳务或服务应当缴纳增值税的有(  )。
①  汽车的租赁
②  汽车的修理
③  房屋的装潢
④  受托加工白酒
【判断题】 一般纳税人提供管道运输服务,对其增值税实际税负超过5%的部分实行增值税即征即退政策。
①  正确
②  错误
【单选题】 根据增值税法律制度的规定,纳税人提供的下列应税服务,适用增值税零税率的是( )
①  国际运输服务
②  国际货物运输代理服务
③  存储地点在境外的仓储服务
④  标的物在境外使用的有形动产租赁服务
【单选题】 根据增值税法律制度的规定,纳税人提供的下列应税服务,适用增值税零税率的是( )
①  国际运输服务
②  国际货物运输代理服务
③  存储地点在境外的仓储服务
④  标的物在境外使用的有形动产租赁服务
【多选题】 符合(  )条件的家政服务企业提供家政服务取得的收入免征增值税。
①  与家政服务员、接受家政服务的客户就提供家政服务行为签订三方协议
②  向家政服务员发放劳动报酬,并对家政服务员进行培训管理
③  通过建立业务管理系统对家政服务员进行登记管理
④  没有与家政服务员、接受家政服务的客户就提供家政服务行为签订三方协议
【单选题】 纳税人销售货物或者提供应税劳务和应税服务适用增值税免税规定的,可以放弃免税。下列关于放弃免税权的说法,正确的是( )。
①  放弃免税后,12个月内不得再申请免税
②  纳税人要求放弃免税权的,应当经主管税务机关批准
③  放弃免税权的纳税人自提交备案资料的次月起,应按照现行有关规定计算缴纳增值税
④  纳税人可根据不同的销售对象选择部分货物或劳务放弃免税权
【单选题】 ( )是指能提供服务的基本资源。在现代条件下,它主要是指信息技术设施、电信设施、交通运输设施、维修设施、旅游设施等。
①  技术设施
②  服务基础设施
③  服务设施
④  国际贸易渠道
【单选题】 (单选)增值税一般纳税人购进生产用机器设备所支付的增值税款应记入()。
①  物资采购
②  固定资产
③  应交税费
④  在建工程
【判断题】 属于增值税小规模纳税人的科学事业单位销售应税产品或提供应税服务,其实际收到或应收的价款是增值税的含税价格。(  )
① 
② 
【判断题】 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。(  )
① 
② 
随机题目
【单选题】 What role does a teacher play in the following activity? The teacher writes one of five numbers (1-5) on a number of cards (the same number as the students). Each student draws one card. Those who have drawn number 1 will form group1, and those who have drawn number 2 will form group 2. Thus the students are put into five groups in a random way.
①  Controller
②  Assessor
③  Organizer
④  Prompter.
【单选题】 What are language contents?
①  Structures, vocabulary, functions and topics
②  Pictures, vocabulary, communication and topics
③  PPT, structures, aims and summary
④  Structures, aims, functions and topics.
【单选题】 Which part is to be finished after a lesson in a lesson plan?
①  Teaching aids
②  End of a lesson summary
③  Optional activities and assignment
④  After lesson reflection.
【单选题】 What are the principles for good lesson planning?
①  Aim, variety, flexibility, learnability and linkage
②  Aim, preparation flexibility and linkage
③  Aim, micro-planning, macro-planning and flexibility
④  Aim, micro-planning, macro-planning and variety.
【单选题】 What is the function of optional activities?
①  Backups in case the lesson goes too fast and there are a few minutes left
②  Prepared for good students
③  Prepared for bad students
④  Used for emergency.
【单选题】 What are very commonly used teaching procedures and stages?
①  Presentation, practice and production
②  Pre-reading, while-reading and post-reading
③  Mechanical practice and meaningful practice
④  Both A and B.
【单选题】 What are the guidelines for writing teaching aims in a lesson plan?
①  Clear, brief
②  Specific, students-oriented
③  Specific, teacher-oriented
④  Both A and B.
【单选题】 What is discourse competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is strategic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What are the five components of communicative competence?
①  Linguistic competence, pragmatic competence, discourse competence, strategic competence and fluency
②  Linguistic competence, pragmatic competence, discourse competence, strategic competence and accuracy
③  grammar competence, pragmatic competence, discourse competence, strategic competence and fluency
④  grammar competence, pragmatic competence, discourse competence, strategic competence and accuracy.