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军队文职人员肩章式样_解放军文职人员招聘

2020-03-18 13:19:01
来源:红师教育
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解放军文职招聘考试发票管理-解放军文职人员招聘-军队文职考试-红师教育

发布时间:2017-11-24 14:48:55发票管理发票,是指在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的收付款凭证。它是确定经济收支行为发生的法定凭证,是会计核算的原始依据,也是税务稽查的重要依据。税务机关是发票的主管机关,负责发票印刷、领购、开具、取得、保管、缴销的管理和监督。财政、审计、工商行政管理、公安等有关部门在各自职责范围内,配合税务机关做好发票管理工作。对国有金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票,经国家税务总局或者国家税务总局省、自治区、直辖市分局(即现在的省国税局、地税局)批准,可以由国务院有关部门或者省、自治区、直辖市人民政府有关主管部门自行管理。所谓专业发票,是指国有金融、保险企业的存贷、汇兑、转账凭证、保险凭证;国有邮政、电信企业的邮票、邮单、话务、电报收据;国有铁路、民用航空企业和交通部门国有公路、水上运输企业的客票、货票等。上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票,以及上述单位的其他发票均应套印全国统一发票监制章,由税务机关统一管理。1.发票的种类、样式和内容发票的种类、联次、内容及使用范围由国家税务总局规定。全国统一发票监制章是税务机关管理发票的法定标志,其形状、规格、内容、印色由国家税务总局规定。除经国家税务总局或省级税务机关依据各自的职责批准外,发票均应套印全国统一发票监制章。发票种类的划分,由省级以上税务机关确定。发票的基本联次为三联:第一联为存根联,开票方留存备查;第二联为发票联,收执方作为付款或收款原始凭证;第三联为记账联,开票方作为记账原始凭证。增值税专用发票的基本联次还应包括抵扣联,由收执方作为抵扣税款的凭证。除增值税专用发票外,县(市)以上税务机关根据需要可适当增减联次并确定其用途。发票的基本内容包括:发票的名称、字轨号码、联次及用途;客户名称;开户银行及账号;商品名称或经营项目;计量单位、数量、单价、大小写金额;开票人;开票日期;开票单位(个人)名称(章)等。有代扣、代收、委托代征税款的,其发票内容应包括代扣、代收、委托代征税种的税率和代扣、代收、委托代征税额。发票样式参见表7-5 1、表7-5 2在全国范围内统一式样的发票,由国家税务总局确定。在省、自治区、直辖市范围内统一式样的发票,由省级税务机关确定。所谓发票的式样,包括发票所属的种类、各联用途、具体内容、版面排列、规格、使用范围等。有固定生产经营场所、财务和发票管理制度健全、发票使用量较大的单位,可以申请负责制印有本单位名称的发票;如统一发票式样不能满足业务需要,也可以自行设计本单位的发票式样,但均须报经县(市)以上税务机关批准,其中增值税专用发票由国家税务总局另定。《企业自制发票申请审批表》参见表7-6表7-5 1 省商业企业专用发票G110000000000000 发票联 (03) (样票)乙5 No 5000000客户名称 支票号 国税

解放军文职招聘考试阅读理解8-解放军文职人员招聘-军队文职考试-红师教育

发布时间:2017-06-28 14:13:058、(1分)In today s age of fast travel, the world seems a smaller place---- and to some people, a less exciting place, Fifty years ago only a few English people and holidays abroad, People who didn t travel thought of other countries as very far away and different. For example, people thought the French all eat garlic(大蒜), the Italians all eat spaghetti(细条实心面). and the Americans all drink Coca Cola, These definite(明确的) ideas of other nationalities are called stereotypes(陈规老套) . But do we have the same stereotypes today? People travel more, we all watch the same TV programmes, and ideas travel quickly too. Nowadays everyone eats garlic and spaghetti and drinks Coca Cola. Everyone listens to the same music. wears the same fashions(流行式样) , buys the same cars. They just do it in a different language!1. Now the world seems to be exciting.A. bigger and more B. smaller and moreC. smaller and less D. bigger and less2. Fifty years ago, English people travelled abroad.A. many B. few C. only some D. a few3. People thought of other countries as .A. near and different B. near and the sameC. remote and very different D. remote and the same4. Nowadays, people s ideas of other nationalities .A. have changed B. are the same C. are different D. are almost the same5. We don t have the same stereotypes because people _______.A. travel more B. watch the same TV programmesC. watch different TV programmes D. travel more and watch the same TV programmes6. The best title for this passage would be .A. A Big World B. A Small WorldC. An Exacting World D. An Interesting World

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