1. The following () are industry-specific invoices.

A. commodity sales invoice

B. Catering invoices

C. Bank loan interest invoice

D. invoice

2. The following statement about industry professional invoices is wrong ().

A professional invoices in the industry are not regulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

B. Special invoices for the industry shall be formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China in conjunction with the competent departments of the industry according to the special operation mode and business requirements of the corresponding industries, which are suitable for the characteristics of the industries.

C professional invoices in the industry do not overprint the unified national invoice producer seal.

D industry-specific invoices are only applicable to special businesses in special industries. For routine business in special industries, routine invoices should still be used.

multiple-choice question

3. The statement that the general taxpayer of value-added tax recognizes registration is correct ().

A. individual industrial and commercial households cannot be registered as general taxpayers.

B. Enterprises with infrequent taxable behaviors can choose to register as general taxpayers.

C qualified units and individuals registered as general VAT taxpayers can re-register as small-scale taxpayers before 20 19 12 3 1.

D the sales standard recognized by general taxpayers refers to the sales in a tax year.

E the sales of occasional real estate are not included in the annual sales recognized by ordinary taxpayers.

4. The following statement about the annual taxable sales of general VAT taxpayers and small-scale taxpayers is correct ().

A annual taxable sales refers to the accumulated value-added tax sales in the operating period of a calendar year.

B annual taxable sales include pre-sale sales and acceptance sales.

C. The sales amount of the approved, compensated and adjusted tax assessment sales amount shall be included in the sales amount of the month when the taxable behavior occurs.

D the sales of the taxpayer's accidental transfer of real estate shall not be included in the taxable sales in the taxable year.

E. The sales of intangible assets that taxpayers happen to sell are not included in the taxable sales in the taxable year.

5. VAT taxpayers whose annual taxable sales exceed the standard of small-scale taxpayers shall apply for the qualification of general taxpayers unless otherwise stipulated. The following items should be included in the annual taxable sales ().

A. Tax assessment adjusts sales

B. Sales amount invoiced by tax authorities

C. check the sales.

D. Duty-free sales

E. Duty-free sales

Reference answer and analysis

1. Answer C. Analysis: Common industry-specific invoices include deposit and loan and remittance vouchers of financial enterprises; Passenger transport invoices of highway, railway and water transport enterprises; Air transport e-tickets provided by air transport enterprises, such as traveling to travel itinerary.

2. Answer A. Analysis: Professional industry invoices are regulated in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

3. answer BCE Analysis: Option A, other individuals cannot be registered as general taxpayers; Option d, the sales standard recognized by the general taxpayer refers to the accumulated VAT sales within the continuous operation period of no more than 12 months.

4. answer Germany. Analysis: Option A, the annual taxable sales refers to the taxpayer's accumulated VAT sales during the continuous operation period of no more than 12 months; Option b, the annual taxable sales include tax declaration sales, inspection sales, tax assessment adjustment sales, sales invoiced by tax authorities and tax-free sales; Option c, check sales? And then what? Tax assessment adjusts sales? Included in the monthly (quarterly) sales of tax returns, not included in the tax period sales.

5. answer ABCD. Analysis: The annual taxable sales include tax declaration sales, inspection sales, tax assessment adjustment sales, invoice sales issued by tax authorities and tax-free sales.