下列各项中，不属于增值税混合销售行为的是（ ）。
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1 .下列各项中属于视同销售行为应当计算销项税额的是（ ）。
A 将自产的货物用于非应税项目 B 将购买的货物用于在建工程 C 将自产货物用于换取生产资料 D 将购买的货物奖励给内部员工
3 .Wal-Mart failed to make money in Germany because ______.
A it had no good prices and a good variety of products B it was unfamiliar with the eating habits of Germans C it failed to understand Germany’s political culture D it entered the German market with a degree of arrogance
4 .某电脑股份有限公司（一般纳税人）销售给某商场100台电脑，不含税单价为4300元／台，已开具税控专用发票，双方议定送货上门，商场支付运费1500元（开具普通发票），当月该企业可以抵扣的进项税额为3400元。该电脑股份公司应纳增值税为（ ）元。
A 69955 B 69700 C 69917.95 D 73317.95
5 .The reason why Wal-Mart is still aggressively expanding overseas is that ______.
A its business model is still likely to succeed in many countries B it is facing the challenge of the shrinking home market C it is eager to learn to appreciate different consumer habits D it is expecting a triumph in markets other than Germany
6 .某商场为增值税一般纳税人，2010年12月购进一批货物，取得增值税专用发票上注明销售额20万元，发票已经税务机关认证，增值税3.4万元，本月售出80%，取得零售收入22万元，并按零售收入的10%取得厂家返利收入2.2万元，商场本月应纳增值税为（ ）万元。
A -0.2 B 0.12 C 0.17 D 0.2
7 .According to the author，what Wal-Mart can learn from German experience is it needs to ______.
A combine overseas headquarters B further publicize its corporate culture C train a group of American talented executives D own more stores to compete with local rivals
