题目内容

下列关于放弃免税权的陈述,不正确的是()。A.生产和销售免征增值税货物或劳务的纳税要求放弃免税权下列关于放弃免税权的陈述,不正确的是()。

A. 生产和销售免征增值税货物或劳务的纳税要求放弃免税权,应当以书面形式提交放弃免税权声明,报主管税务机关备案
B. 放弃免税权的纳税人一般纳税人认定条件尚未认定为增值税一般纳税人的,应当按现行规定认定为增值税一般纳税人,其销售的货物或劳务可开具增值税专用发票
C. 纳税人申请放弃免税权,可以根据不同的销售对象选择部分货物或劳务放弃免税权
D. 放弃免税后,36个月内不得再申请免税

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听力原文: As a result of rising university costs, many students are finding it necessary to take on part-time jobs. To make finding those jobs easier, the placement service has put together a listing of what is available locally. For some students, these part-time jobs could lead to full-time work after graduation, as they may offer experience in their own field, be that finance, marketing or even management. For example, National Savings Bank offers work on a half time basis. That's 20 hours per week. Retail stores and restaurants have positions requiring fewer hours. Even less time is expected of that providing childcare. We have a number of families registered with us who are looking for baby-sitters for as few as four hours a week. For students who prefer outdoor work, there're seasonal positions right on campus, working with the gardening and landscaping teams. These often require the most time and they are the least flexible in terms of scheduling. To see a complete list of these and other available jobs, including the salary offered and the hours required, stop by our office and be sure to bring a resume with you. When you find something that interests you, we'll put you in touch with the person offering it. In addition, our counselors will give you hints about successful interviewing.
(33)

A. To interest students in a career in counseling.
B. To recruit counselors to work in the placement office.
C. To inform. students of a university program.
D. To convince local merchants to hire college students.

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