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(2017年真题)根据增值税法律制度的规定,下列关于小规模纳税人征税规定的表述中,不正确的是( )。
A.实行简易征税办法
B.一律不使用增值税专用发票
C.不允许抵扣增值税进项税额
D.年应税销售额为500万元的纳税人划分为小规模纳税人
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单项选择题
5. A rich man and his steward
Jesus told his disciples: “There was a rich man whose steward was accused of wasting his possessions. So he called him in and asked him, ‘What is this I hear about you? Give an account of your management, because you cannot be steward any longer.’ “The steward said to himself, ‘What shall I do now? My master is taking away my job. I’m not strong enough to dig, and I’m ashamed to beg—I know what I’ll do so that, when I lose my job here, people will welcome me into their houses.’ “So he called in each one of his master’s debtors. He asked the first, ‘How much do you owe my master?’ “‘Nine hundred gallons of olive oil,’ he replied. “The steward told him, ‘Take your bill, sit down quickly, and make it four hundred and fifty.’ “Then he asked the second, ‘And how much do you owe?’ “‘A thousand bushels of wheat,’ he replied. “He told him, ‘Take your bill and make it eight hundred.’ “The master commended the dishonest steward because he had acted shrewdly. For the people of this world are more shrewd in dealing with their own kind than are the people of the light. I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings. “Whoever can be trusted with very little can also be trusted with much, and whoever is dishonest with very little will also be dishonest with much. So if you have not been trustworthy in handling worldly wealth, who will trust you with true riches? And if you have not been trustworthy with someone else’s property, who will give you property of your own?
9. What can be inferred from the passage?
A.The rich man was very gracious.
B.The master hit the dishonest steward badly.
C.The rich man's steward was accused of wasting his possessions.
D.The steward begged for forgiveness from the rich man.
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与单级蒸气压缩制冷循环相比,关于带节能器的多级蒸气压缩制冷循环的描述中,下列哪一项是错误的?
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D.制冷系数提高
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新三板挂牌股票的转让方式主要包括做市转让和( )。
A.报价转让
B.协议转让
C.股份转让
D.书面转让
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