[单项选择]某施工企业既从事建筑安装,又从事应缴增值税的货物销售,按规定应分别核算、分别申报和缴纳营业税和增值税。如企业不能分别核算或不能准确核算的,则()。 A. 一并征收增值税和营业税 B. 一并征收增值税,不征营业税 C. 按高税率征收营业税,不征增值税 D. 只征增值税,但不扣除当期进项税额
参考答案:B
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第1题: [单项选择]{{I}}Questions 18 to 21 are based on the following monologue{{/I}}What did the forecast indicate that the weather for the weekend would be A. Rainy and mild. B. Rainy and cold. C. Sunny and mild. D. Cloudy and cold. 参考答案:A 答案解析:[精解] 细节题。Monologue的最后说"It looks like it will be a mild,but rainy weekend",因此正确答案是[A]。