题目内容
一般计税法真正体现了按增值额计税。
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采用一般计税法的一般纳税人，兼营简易计税项目、免税项目而无法划分不得抵扣进项税额的，进项税额全部不得抵扣。
Steven had to face ______________________ in his film-creating efforts, but his ______________ ______________ transformed the obstacles into an alternative route to success.When he was 12 years old, he was already visiting _______________ at Universal Studios. By the time he was 17 years old, Steven had established himself as a director with the artistic intuition of a man twice his age.Despite his __________________, Steven consistently earned low grades. His low grades ____________ transfer attempts, forcing real film schools to __________________. Steven __________________ the situation on his own by ____________________ away from academics. His film Amblin win him a seven-year contract with Universal Studios.Then his movie Jaws was _____________ and it made Steven famous. It is Steven’s _______________ that has strengthened him in ______________ against all rejections, prejudice and skepticism and driven him to ___________________.
（）是把保护点设置在线路顶部的保护方法，这种保护的固定保护者处于被保护者的上方或下方，躲在攀登岩石峭壁或顶绳攀登时采用。
上方保护的基本技术动作是由几个连续步骤组成？
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