下列各项中，适用5%征收率计算缴纳增值税的有(　　)。 A. 小规模纳税人销售取得的不动产 B. 一般纳税人转让2016年4月30日前取得的土地使用权，选择适用简易计税方法的 C. 一般纳税人和小规模纳税人提供劳务派遣服务选择差额纳税的 D. 一般纳税人提供人力资源外包服务，选择适用简易计税方法的

房地产开发企业的一般纳税人采取预收款方式销售自行开发的房地产项目，在收到预收款时按照一定的预征率预缴增值税，该预征率为(　　)。

A. 2%

B. 3%

C. 4%

D. 5%

B市的甲建筑企业是小规模纳税人，2018年4月在A市取得含税建筑收入总额为500万元，支付分包款200万元，则甲企业在建筑服务发生地A市预缴税款(　　)万元。

A. 8.74

B. 14.56

C. 9

D. 15

某企业为增值税一般纳税人，2018年2月支付高速公路通行费暂未取得收费公路通行费增值税电子普通发票，但取得了通行费发票，上面注明的金额为67500元。则企业支付的高速公路通行费可以抵扣的进项税额为(　　)元。

A. 7425

B. 6689.19

C. 1966.02

D. 0

 An organisation has set up a team in which any member of the team can perform the full range of its tasks. The manager is able to share out tasks between members according to who is available to do a given job when it is required.

What sort of team organisation does this describe?

A Multi-disciplinary team

B Multi-skilled team

C Self-managed team

D Virtual team

A team is having a brainstorming session and one member suggests 'Let's move on to something else as we're getting nowhere'. What type of contribution is this?

A Proposing

B Supporting

C Blocking

D Shutting out

Team-member Tom is one of those people who is dynamic and thrives on pressure. He tends to be the one who challenges and pushes other team members, sometimes annoying or upsetting them – but also getting the team past difficult periods.

Which of Belbin's team roles does Tom exercise?

A Plant

B Co-ordinator (chair)

C Implementer

D Shaper

Which of the following would be an effective technique for encouraging healthy team solidarity?

A Discouraging competition with other groups

B Encouraging competition within the group

C Encouraging members to express disagreements

D Discouraging members from expressing disagreements

下列各选项中属于进项税额可以从销项税额中抵扣的业务有(　)。

A.购置摩托车自用

B.购置汽车自用

C.购置游艇自用

D.购置水泥用于不动产在建工程

Grant is a member of a project team. His colleagues in the team rely on him to read and check complex project documentation. Grant has a keen eye for detail and often identifies minor details in documents that others miss but may be of significance. Despite the diligent approach, Grant always meets his deadlines. However, some of Grant's colleagues feel frustrated when he refuses to involve others. He can hold up progress as he will not agree to the team signing off project documents until all of his concerns are fully discussed. According to Belbin's team roles theory, Grant is an example of which of the following?

A Implementer

B Completer – finisher

C Monitor – evaluator

D Shaper

某商场为增值税一般纳税人，与其供货企业甲服装厂达成协议，按销售量的一定比例进行平销返利。2018年2月从甲服装厂购进商品取得增值税专用发票，注明价款200万元、增值税34万元，当月按平价全部销售，月末甲服装厂按照协议支付给商场返利6万元。下列该项业务的处理，符合增值税有关规定的有(　　)。

A. 商场应以200万元作为计税销售额计算销项税额

B. 商场该项业务的销项税额为34.87万元

C. 商场应缴纳的增值税为0.87万元

D. 商场应缴纳的增值税为0.3万元