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<div id="by07id05ai" class="infoPop-tit">試題中心</div> <div id="by07id05ai" class="infoPop-cen clearfix"> <a target="_blank" class="icList cur">題庫精選<i><img src="/images/24homePage/column-jianzao/icon_12.gif"></i></a> <a target="_blank" class="icList">歷年試題</a> <a target="_blank" class="icList">每日一練</a> <a target="_blank" class="icList">知識點練習</a> <a target="_blank" class="icList">全真模擬</a> <a target="_blank" class="icList">挑戰(zhàn)極限</a> </div> <div id="by07id05ai" class="infoPop-tit">全媒體平臺</div> <div id="by07id05ai" class="infoPop-bot clearfix"> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_28.png" class="ibList-pic"><p class="ibList-txt">小紅書</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_29.png" class="ibList-pic"><p class="ibList-txt">微博</p></a>  <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_31.png" class="ibList-pic"><p class="ibList-txt">公眾號</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_32.png" class="ibList-pic"><p class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="by07id05ai" class="crumbs-wrap layout">當前位置：<a href='/' target='_self'>建設工程教育網(wǎng)</a> > <a href='/jianzao/'>一級建造師</a> > <a href='/jianzao/stzx/'>試題中心</a> > <a href='/jianzao/moniti/'>模擬試題</a></div>  <div id="by07id05ai" class="layout clearfix">  <div id="by07id05ai" class="main-left clearfix">  <a href="http://m.hua-lang.com/jianzao/project/" target="_blank" title="2025年一建方案"><img src="/upload/resources/image/2024/12/12/598055.png" alt="2025年一建方案" class="banner"></a>   <div id="by07id05ai" class="news_mian"> <h1><span id="ycTitle"></span>根據(jù)增值稅法律制度的規(guī)定，下列各項中，不可以作為增值稅進項稅額抵扣憑證的有（?。?。</h1> <div id="by07id05ai" class="mark"> <div id="by07id05ai" class="lTxt"> <span id="by07id05ai" class="time">2021-09-24 15:08</span> <span id="by07id05ai" class="source">來源：<a href="http://m.hua-lang.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="by07id05ai" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="by07id05ai" class="news_con"> <div id="by07id05ai" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">備考一級建造師時做一做模擬練習題是必不可少的一步，建設工程教育網(wǎng)為大家整理了一級建造師《建設工程法規(guī)及相關知識》的模擬題與答案解析，供考生們參考學習，助大家一臂之力！</p><section data-id="1796" style="line-height: 22.4px; white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top-width: 0.1em; border-bottom-width: 0.1em; border-left-width: 0.1em; border-style: solid none solid solid; overflow: hidden; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong>單選題</strong> </section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom-width: 0.1em; border-bottom-style: solid; border-right-width: 0.1em; border-right-style: solid; margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top-width: 1.8em; border-top-style: solid; border-top-color: rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left-width: 1em !important; border-left-style: solid !important; border-left-color: transparent !important; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-indent: 2em; text-align: left;">根據(jù)增值稅法律制度的規(guī)定，下列各項中，不可以作為增值稅進項稅額抵扣憑證的有（　）。</p><p style="text-indent: 2em; text-align: left;">A.從銷售方取得的注明增值稅稅額的普通發(fā)票</p><p style="text-indent: 2em; text-align: left;">B.從海關取得的注明進口增值稅稅額的海關進口增值稅專用繳款書</p><p style="text-indent: 2em; text-align: left;">C.購進農(nóng)產(chǎn)品取得的注明買價的農(nóng)產(chǎn)品收購發(fā)票</p><p style="text-indent: 2em; text-align: left;">D.境外購進的服務，從稅務機關或扣繳義務人取得的代扣代繳完稅憑證上注明的增值稅額</p><p style="text-indent: 2em; text-align: left;">『正確答案』A</p><p style="text-indent: 2em; text-align: left;">『答案解析』本題考查的是企業(yè)增值稅的規(guī)定。從銷售方取得的注明增值稅稅額的增值稅專用發(fā)票可以抵扣。</p><p style="text-indent: 2em; text-align: left;"><strong style="color: rgb(151, 72, 6); line-height: 22.4px;">本題涉及知識點：<span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span 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style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 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