第6题: [单项选择]按现行增值税制度规定,一般纳税人生产的下列货物,不可以按简易办法依照6%的征收率计算缴纳增值税的是( )。 A. 用自己采掘的土连续生产砖和瓦 B. 自己采掘河流的砂石 C. 由私人投资兴建5万千瓦(含)以下小型水力发电站生产的电力 D. 用高炉水渣生产的墙体建材产品 参考答案:D 答案解析:[解析] 税法规定,以自己采掘的砂、土、石料或其他矿物连续生产的石灰,征收率是 6%;县以下小型水力发电单位生产的电力,征收率是6%;高炉水渣生产的墙体材料,不适用简易办法。
第30题: [单项选择]Questions 32 to 35 are based on the passage you have just heard. A. Because of the beautiful garden in front of it. B. Because of its old style of architecture. C. Because it was at the sea side. D. Because it was the only modern building there. 参考答案:B 答案解析:[听力原文] Why did the tourists come to see Mr. Finch’s cottage