第19题: [单项选择]Passage One
Questions 16 to 18 are based on the conversation you have just heard.
A. By reading the textbooks carefully again. B. By reviewing only the marked parts. C. By focusing on the notes in the margins. D. By comparing notes with their classmates. 参考答案:B
第36题: [单项选择]下列关于增值税的错误表述是()。 A. 增值税是价外税 B. 增值税的基本税率为17% C. 增值税小规模纳税人的征收率均为3% D. 购进的固定资产所含进项税额一律不得从销项税额中抵扣 参考答案:D 答案解析:2009年1月1日以后购入的生产经营用固定资产(设备等动产),进项税额可以抵扣。