税法(Tax law ).doc税法1-2(Taxlaw1-2)1,thefollowingaremixedsalesandneedtopayvalue-addedtaxis().[correctanswer]BMixedsalesAoptionsbelongtothebusinesstax;theBoptionbelongstothebusinesstaxmixedsales;theCoptiontorunnonVATtaxableservices;theDoptionbelongstotheVATnormaltaxscope,hybridsalesbehaviordoesnotbelongto2,thefollowingbusinessdoesnotbelongtovalue-addedtaxtaxableitemsis().,]BACDarealltaxableitemsofvalueaddedtax,andtheBoptionbelongstothetaxableitemsofbusinesstax,-addedtaxcurrentlyimplementedinChinais().[]ordingtotheprovisionsofChina'svalue-prehensivetransformationtoachievevalue-addedtaxfromJanuary1,2009onwards,willallowthecurrentpurchaseoffixedassetstopayvalue-addedtaxasawholededuction,thistypeofvalue-,ursafterthetaxauthoritiesorderedtomakecorrectionsandnotcorrect,ashasbeenpurchasinginvoices,ard(a).[correctanswer]A,B,C,DOneofthefollowingacts,thetaxauthorityshallbeorderedtocorrectandnotcorrect,suchaspurchasinginvoices,ard:(1)VATinvoices(2)printingspecialinvoiceswithoutauthorization(3)totheunitsandindividualsotherthantaxauthoritiestobuythespecialinvoice(4)borrowedinvoices(5)failstoissuespecialinvoices(6)ordingtostipulationsandspecialequipment(7)failstoapplytheprovisionsoftaxation;(8)
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