【判断题】【消耗次数：1】
增值税一般纳税人购进货物，从海关取得的海关进口增值税专用缴款书注明的增值税额，准予从销项税额中抵扣进项税额。( )
①
正确
②
错误
参考答案：
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相关题目
【多选题】
某生产企业为增值税一般纳税人，其可以从销项税额中抵扣的进项税额有（）。
①
已取得的专用发票丢失后由销货方提供存根联复印件的购进货物
②
水灾后损失的产品所耗用的购进货物
③
购入的原材料
④
用于销售的购进货物
【单选题】
增值税一般纳税人的下列行为中，涉及的进项税额不得从销项税额抵扣的是（ ）
①
A. 将外购的货物用于抵偿债务
②
B. 将外购的货物用于交际应酬
③
C. 将外购的货物无偿赠送给外单位
④
D.将外购的货物对外投资
【多选题】
实行纳税辅导期管理的增值税一般纳税人以及实行海关进口增值税专用缴款书“先比对后抵扣”管理办法的增值税一般纳税人，取得的增值税扣税凭证稽核比对结果相符但未按规定期限申报抵扣，属于发生真实交易且（ ）的，经主管税务机关审核，允许纳税人继续申报抵扣其进项税额。
①
因洪水造成增值税扣税凭证未按期申报抵扣
②
因社会突发事件造成增值税扣税凭证未按期申报抵扣
③
因纳税人个人原因造成
④
因地震原因造成增值税扣税凭证未按期申报抵扣
【单选题】
下列情形中，纳税人所支付的增值税不得抵扣进项税额的是（ ）。
①
购进燃料所支付的增值税
②
生产过程中废品所耗材料支付的增值税
③
保管不善造成毁损材料支付的增值税
④
购进生产用水所支付的增值税
随机题目
【单选题】
We are planning an outing. _________ Sure.
①
Where are you going?
②
When will you leave?
③
How is everything?
④
Do you want to join us?
【单选题】
It is dangerous to ______ outdated(过时的) ideas and theories.
①
cling to
②
strive for
③
run through
④
resort to
【单选题】
I had my meals ______ when I was ill in bed with a bad cold.
①
to bring
②
bring
③
brought
④
bringing
【单选题】
Don’t make faces in class.____________
①
Excuse me, I am wrong.
②
Certainly, I will.
③
That’s OK.
④
Sorry, I won’t do it again.
【单选题】
He offered to ___ her a hand as the suitcase was too heavy for her to carry.
①
lend
②
help
③
grant
④
loan
【单选题】
Our new house is very ____ for me as I can get to the office in five minutes.
①
adaptable
②
convenient
③
available
④
comfortable
【单选题】
Have you any oranges and apples?____________
①
The oranges are very cheap.
②
You like apples, dont you?
③
Of course, we have some fruits.
④
Yes, madam, on the second shelf over there.
【单选题】
the old couple decided to ____ a boy and a girl though they had three of their own.
①
adapt
②
bring
③
receive
④
adopt
【单选题】
I will count three hundred and not one of you ______ move a bit.
①
is to
②
are to
③
is
④
are
【单选题】
After a lot of difficulties, he _______ to open the door.
①
managed
②
succeeded
③
accomplished
④
tried