题干

增值税转型改革自2009年1月1日起在全国范围内实施,主要内容是在维持现行税率不变的前提下,允许企业抵扣其购进设备所含的增值税,从而避免了对企业设备购置的重复征税。这一举措可以:
①降低企业的市场风险,提高企业的市场占有率 ②树立企业的良好信誉和形象,开展正当竞争 ③促进企业技术进步,加快产业升级 ④促进企业经济发展方式的转变,提高劳动生产率

A:①②

B:③④

C:①③

D:②④

上一题 下一题 0.0难度 选择题 更新时间:2017-12-12 11:32:20

答案(点此获取答案解析)

B

同类题5

阅读下列短文,从各题所给的A、B、C和D项中选出最佳选项。

    For his eleventh birthday, Lin was given a gift that would shape his life. On that day his father took him to the Children's Activity Centre and said he could choose any course that interested him. There was just one requirement: Lin would have to promise to study it for at least one year.

    To that point Lin had had many hobbies, but none kept his interest for more than a week or two. His mum once gave him a bag of stamps to encourage stamp collecting. That hobby lasted a week. Then his father got him some paints hoping that Lin's artistic side would shine through. Those paints were now under his bed, still unopened. This time Lin's parents would let him decide.

    Lin's eyes moved down the noticeboard that listed all the courses on offer. He stopped at "Photography". He liked the idea of taking beautiful pictures but the notice said that each student needed their own camera. Although Lin's family weren't poor, they weren't rich either, and a camera cost a lot of money. He continued looking.

    The next course to catch his eye was "Language Art". He didn't even know what that meant. His father explained that it taught people how to make public speeches. Lin, a shy boy, could think of nothing worse.

    Then he saw it. "Cooking" sounded like something he'd like to do. It was inexpensive and convenient, it could be done alone and it was also creative.

    Based on Lin's hobby history, his dad had doubts, but he agreed. Much to his parents' surprise, Lin kept his promise. He studied cooking at the Centre every Saturday, and practised at home, making delicious meals for his family. Everyone looked forward to birthdays, when they could eat his cakes. Lin got great satisfaction from the pleasure his food brought to others.

    The months turned to years but his hobby never changed again.

    Now Lin is an adult and runs a successful restaurant. When customers say they enjoy his meal, he still gets the same pleasure he did as a child, and remembers the special gift he received all those years ago.