下列哪项不属于区块链在一元一档中的应用场景,下列哪项不属于区块链在一元一档中的应用范围

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『一』 What is not the first generation blockchain product is EOSC.

EOSC.
What does not belong to the first generation of blockchain products is EOSC. EOS currency is a token based on Ethereum. It is a new blockchain architecture developed by Blockone. It is not a first-generation blockchain product.
The blockchain 1.0 era is an era represented by cryptocurrency, and the typical representative is Bitcoin.

『II』 The relevant central meeting proposed that blockchain should be used as an important breakthrough for independent innovation of core technologies. Among the following applications, the ones related to blockchain technology are:

[Answer ]: C
In the first step, this question tests cutting-edge scientific and technological knowledge.
The second step is that digital currency is also called "virtual currency" and "cryptocurrency". Digital currency is actually a relatively broad concept. The digital currency we often talk about generally refers to virtual currencies such as clear coins that are based on blockchain technology, adopt a decentralized consensus mechanism, and use cryptography principles to ensure transaction security. The digital currency we are most familiar with is Bitcoin.
Therefore, choose option C.

『三』Understand VAT electronic ordinary invoices, special invoices, and blockchain electronic invoices in one article

Today’s life is becoming more and more technological, information-based, and intelligent. Our tax management It has also begun to rely on big data and the Internet for supervision, which not only facilitates taxpayers but also improves management efficiency. Today I will talk to you about electronic invoices. Let’s learn about VAT electronic general invoices, blockchain electronic invoices, and VAT electronic special invoices respectively. 1. Electronic general VAT invoices are based on the guidance of the State Administration of Taxation on further promoting the implementation of electronic general VAT invoices in Document Shui Zongfa [2017] No. 31. In order to adapt to the needs of economic and social development and tax modernization, and to meet the needs of taxpayers using value-added To meet the demand for electronic general tax invoices, the State Administration of Taxation has implemented electronic general VAT invoices issued through the new VAT invoice management system (hereinafter referred to as the “new system”) since December 1, 2015. Since the introduction of the policy, electronic value-added tax invoices have become popular in our lives, but there are still some things that financial personnel need to pay attention to in their daily work. 1. Legal and tax effects of electronic general VAT invoices State Administration of Taxation Announcement No. 84 of 2015 State Administration of Taxation on issues related to the implementation of electronic general VAT invoices issued through the VAT electronic invoice system 3. Electronic general VAT invoices If the issuer and payee need a paper invoice, they can print the format document of the electronic VAT general invoice on their own. Its legal validity, basic purpose, basic usage regulations, etc. are the same as the VAT general invoice produced under the supervision of the tax authorities. 2. How to obtain and issue electronic general VAT invoices. The procedures for obtaining and issuance of electronic general VAT invoices are basically the same as those of general VAT invoices. You need to apply for invoice type approval and invoice collection at the Electronic Taxation Bureau. It should be noted that most of the business of the Electronic Taxation Bureau currently requires real-name identification and face recognition, and must be from the unit.Only legal persons, financial persons in charge, tax handlers, and invoice purchasers can handle this. 3. Which industries are suitable for electronic general VAT invoices? Electronic general invoices for VAT are suitable for e-commerce, telecommunications, express delivery, public utilities, shopping malls, supermarkets and other industries, as well as a large number of general machine-printed invoices, self-printed invoices and general VAT invoices. of taxpayers. 4. Does the electronic general VAT invoice need to be printed? Article 8 of the Accounting Archives Management Measures No. 79 of the Ministry of Finance and the State Archives Administration (2015) meets the following conditions at the same time, the electronic accounting data within the unit’s archiving scope can only be Save in electronic form to form electronic accounting files: (1) The source of the electronic accounting data formed is authentic and effective, formed and transmitted by computers and other electronic equipment; (2) The accounting system used can receive and read electronic accounting accurately, completely and effectively Information, can output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and has set up necessary approval procedures such as handling, review, and approval; (3) The electronic file management system used can be effective Receive, manage, and utilize electronic accounting files, comply with the long-term storage requirements of electronic files, and establish a retrieval relationship between electronic accounting files and other associated paper accounting files; (4) Take effective measures to prevent electronic accounting files from being tampered with; (5) Establishing a backup system for electronic accounting files can effectively prevent the impact of natural disasters, accidents and man-made sabotage; (6) The electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation value. According to regulations, although electronic invoices can only be archived and saved in electronic form, in practice, for the convenience of reimbursement and review, it is recommended that enterprises print paper invoices and keep the electronic version of the invoice at the same time. 5. Do electronic ordinary VAT invoices have to be printed in color? In practice, some financial personnel believe that electronic invoices must be printed in color. In fact, the issuer and the payee can print the format document of the electronic invoice on the paper of their choice (either color or black and white). Its legal effect, basic purpose, basic usage regulations, etc. are the same as the ordinary VAT invoice produced by the tax authorities. Therefore, whether it is black and white or color does not affect the use of electronic invoices. 6. How to verify the electronic general VAT invoice after obtaining it? Log in to the National VAT Invoice Verification Platform of the State Administration of Taxation (1) to verify the invoices issued using the VAT invoice management system, including: VAT special invoices, VAT invoices Electronic special invoices, ordinary VAT invoices (folded invoices), ordinary VAT invoices (rolled invoices), electronic ordinary VAT invoices (including electronic ordinary VAT invoices for toll roads), unified invoices for motor vehicle sales, and unified second-hand car sales The time range within which invoices (2) can be inspected: Invoices issued by the value-added tax invoice management system within the last five years can be inspected; invoices issued on the same day can be inspected on the same day. (3) Each invoice can be checked online 5 times a day. If the number is exceeded, please check again the next day. Invoice verification requires a browser that meets the requirements and the download of the root certificate. Financial personnel should pay attention to the website requirements during actual operations. An invoice is required during inspectionCode, invoice number, invoice date, verification code. 7. Other issues that should be paid attention to in the practice of electronic general VAT invoices. Electronic invoices facilitate our daily work and life, but because they can be printed repeatedly, repeated reimbursement may occur if you are not careful. It is recommended that financial personnel create a memorandum when reimbursing electronic invoices. , record the issuance date, invoice code, invoice number, tax-exclusive amount, tax and other contents of the reimbursement invoice, so that duplication can be checked to avoid repeated reimbursement when reimbursing electronic invoices for the same period or with the same content. 2. Blockchain electronic invoices 1. Why implement blockchain electronic invoices? Since the current electronic tax bureau system of enterprises does not open all upstream and downstream invoice issuance and data query functions related to the enterprise, so enterprises generally can only check upstream invoices. For special VAT invoices issued by yourself, other invoices cannot be checked in time through the system, so electronic invoices still have the risk of repeated reimbursement. In response to this situation, blockchain electronic invoices were launched. For example, Shenzhen was the first to be piloted, and subsequently Beijing, Guangzhou, Fujian, Yunnan and other regions also began to implement it. Blockchain electronic invoices are designed to solve the pain points of electronic invoices: information silos still exist after the invoices are digitized, the problems of false issuance and staggered invoices are still prominent, and the entire process management is not electronic after the invoices are digitized. 2. What should financial personnel pay attention to when receiving blockchain electronic invoices? When financial personnel receive blockchain electronic invoices, they should pay attention to the differences from ordinary electronic value-added tax invoices. The title of electronic general VAT invoice is generally "XX Electronic General Invoice for VAT", and the title of blockchain electronic invoice is generally "XX Electronic General Invoice", "XX Province General Electronic Invoice", "XX Province ×× Enterprise Electronic Invoice" . 3. What is the effectiveness of blockchain electronic invoices? Regarding the legal and tax effectiveness of blockchain electronic invoices, the State Administration of Taxation in Guangzhou, Fujian, and Yunnan have issued documents clarifying the legal effectiveness, basic purposes, and basic usage regulations of blockchain electronic invoices. It is the same as the general invoice issued by other invoicing software approved by the tax department. If the issuer and payee need paper invoices, they can download the format file for printing the invoice by themselves. The color difference caused by different printing equipment will not affect the validity. 4. Inspection of blockchain electronic invoices Due to the certain regional nature of blockchain electronic invoices, they cannot be inspected on the National Value-Added Tax Invoice Inspection Platform of the State Administration of Taxation. Generally, it is necessary to log in to the electronic tax bureau platforms of various regions for inspection. 3. Special electronic value-added tax invoices With the widespread use of electronic ordinary invoices, the advantages of electronic invoices such as convenient payment, convenient storage, cost saving, and green environmental protection are increasingly recognized by taxpayers. In response to this situation, the tax department launched a special electronic value-added tax invoice. With the approval of the State Administration of Taxation, Haishu District and Cixi City in Ningbo City selected some new taxpayers to implement electronic special value-added tax invoices on a pilot basis. On December 20, 2020, the State Administration of Taxation issued the State Administration of Taxation Announcement No. 22 of 2020 on matters related to the implementation of electronic value-added tax invoices among new taxpayers to fully promote the registration of new establishments nationwide. Among taxpayers, special electronic VAT invoices are implementedsubification work. According to the announcement: Starting from December 21, 2020, electronic special invoices will be implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. The scope of recipients is nationwide. Among them, three regions, including Ningbo, Shijiazhuang and Hangzhou, have piloted taxpayers to issue special electronic value-added tax invoices (hereinafter referred to as "electronic special invoices") to expand the scope of payees nationwide. Starting from January 21, 2021, in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, New taxpayers in 25 regions including Ningxia, Xinjiang, Dalian, Xiamen and Qingdao have implemented special electronic invoices, and the scope of invoice recipients is nationwide. You need to pay attention to the following points for electronic special VAT invoices: 1. Electronic special VAT invoices should complete the verification of the invoice type, the approval of the maximum invoicing limit of special VAT invoices, receive free tax UKey, and download and install the VAT invoice invoicing software. Ready to issue. 2. The legal validity, basic purposes, and basic usage regulations of electronic special VAT invoices and paper special VAT invoices are the same. 3. If an error occurs in the electronic special VAT invoice that is reissued in the current month, fees cannot be charged and can only be recharged. This is the same as the ordinary electronic VAT invoice. 4. The electronic special VAT invoice received is also inspected on the National VAT Invoice Inspection Platform. 5. Electronic special VAT invoices are the same as paper special VAT invoices. When there are many types of goods, a sales list can be issued. 4. Subsequent Development of Electronic Invoices Notice No. 48 of Shuizongfa [2020] on Several Measures to Promote the Facilitation Reform of Tax Payment and Optimize the Tax Business Environment III. Steady Advancement of Electronic Invoice Reform to Promote Tax Processing Speed, Increase Efficiency and Reduce Burden (10) Implement the reform of electronic invoices step by step. On the basis of realizing the electronicization of ordinary VAT invoices, new taxpayers in some regions will be selected to carry out electronic reform of special VAT invoices in 2020, and the electronicization of special VAT invoices for new taxpayers will be basically achieved by the end of the year. Before the end of 2021, strive to build a national unified electronic invoice service platform and a tax network trusted identity system, establish a management service model that matches the electronic invoices, enhance the convenience of market entities using invoices, further reduce institutional transaction costs, and promote smart Tax construction. (The State Administration of Taxation will take the lead, and the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Finance, and the Cryptozoology Bureau will be responsible according to the division of responsibilities) (11) Promote the social collaboration of electronic invoice applications. The tax department has disclosed electronic invoice data specifications and technical standards to accelerate the formulation of national standards. Finance, archives and other departments actively promote the electronic entry, reimbursement and archiving of accounting vouchers, promote the connection of electronic invoices with fiscal payment, unit financial accounting and other systems, and guide market entities and social intermediary service agencies to improve the electronic level of financial management and accounting file management. . Accelerate the revision of laws and regulations such as the "Invoice Management Measures of the People's Republic of China" and strengthen legal support for the promotion and application of electronic invoices. (State Administration of Taxation, Ministry of Finance, Archives Bureau, PasswordThe Bureau and the Ministry of Justice are responsible according to the division of responsibilities) According to regulations, we can be sure that the use of electronic invoices will become a trend in the future, and electronic invoices will also spread to all aspects of our lives and economic businesses.

『4』 What technology is this feature of cryptocurrency based on?

The definition, characteristics and applications of “encrypted digital currency”
(1) Definition. “Encrypted digital currency” is A digital form of asset generated based on blockchain technology. In some cases, it can be used as a digital representation of the value of a currency substitute. Currently, various "encrypted digital currencies" that have appeared around the world are based on blockchain technology Derived from applications in different scenarios. ICO initial public offering of currency is a common way to raise funds for blockchain technology projects. Early ICO participants can exchange numbers such as Bitcoin and Ethereum for the initially generated cryptocurrency. Digital currency, that is, tokens, are used on the blockchain of the project and can also enter secondary market transactions. ICO is an inevitable trend of digital currency finance under the development of high technology, and it is also an "illegal" under the guise of high technology. "Fundraising" and "Internet fraud" new business formats.
(2) Characteristics. "Encrypted digital currency" uses blockchain technology to achieve decentralization and cannot be tampered with, and has the technical advantage of solving trust problems. Blockchain includes personal All historical transaction records, these transaction processes and transaction data are disclosed to the Internet. The system saves the same number of records as real records, and the data is difficult to be tampered with, ensuring that the data is authentic, reliable, open and transparent, and can be used by people who do not know each other. Trust endorsement of both parties to the transaction. Blockchain technology generates a trustworthy database that records time and cannot be tampered with. Even if there is no neutral third-party organization, cooperation between nodes can be achieved.
(3) Application." The application of "encrypted digital currency" is gradually spreading. Take Bitcoin as an example. In early 2009, Bitcoin (BTC) was officially launched as a completely decentralized and distributed currency. It is an innovative application of blockchain technology in the field of transaction payment. landmark event. Traditional peer-to-peer payments must go through a legal payment system to ensure that the same funds will not be paid twice or falsified. Bitcoin holders do not need a Centralized medium. Transactions are recorded on a blockchain and distributed to all other Bitcoin holders around the world. This shared database records all existing Bitcoin historical transaction records and holders, hourly data It will be updated 6 times. Before a new transaction is completed, it needs to be mathematically verified by a large number of other Bitcoin holders. Therefore, Bitcoin is based on mathematical credit and does not require the credit of an authoritative third party like traditional finance. Endorsement.

The characteristic of "Wu" that does not belong to the blockchain is

high efficiency

"Lu" area How to enter the product code of blockchain electronic invoice

1. Step 1: Click "Add" on the product code interface;
2. Step 2: Click "Product Name" on the setting interfaceEnter the complete name of the product, such as: rebar;
3. Step 3: Click the button after "Tax Classification Code" to enter the tax classification code selection interface, and enter keywords such as "Steel Bar" in the "Search" area. Find the corresponding or similar tax classification code and check the code
4. Step 4: Return to the product code setting interface and confirm the "commodity tax rate", "unit price", "tax-included price mark", and "preferential policies" After waiting for the information, click "Save" and the product code will be set successfully.
Add product coding process:
1. After completing WeChat payment, check the WeChat payment voucher
2. Click "Invoicing" below the payment voucher to apply for invoicing
3. Fill in the invoicing information and select For invoicing, click "Apply for Invoicing"
4. Click "Complete"
5. Return to the WeChat main page, open the "New Invoice Reminder", click "View Details" to get the invoice
6. Invoice automatically Deposit into WeChat card package. Open "Me"─"Card Package"─"My Tickets" to view the issued invoice
7. There is no need to print the electronic invoice. Select the invoice in the "Invoice List" of WeChat's "Card Package" to complete the reimbursement immediately. The reimbursement amount will be returned to the WeChat change balance.
The difference between VAT invoices and blockchain invoices:
1. Blockchain electronic invoices do not have machine numbers;
2. The encoding of the password area is obviously different. The password area of ​​the VAT electronic ordinary invoice is all Arabic numerals, while the password area of ​​the blockchain electronic invoice is a combination of English numbers and Arabic numerals;
3. The last digit of the invoice code is different. The last digit of the invoice code of the VAT electronic ordinary invoice is 1, while the last digit of the invoice code of the blockchain electronic invoice is 0;
4. The three digits of VAT are missing from the title of the blockchain electronic invoice. word.
What is blockchain electronic invoice:
Blockchain electronic invoice refers to an invoice in which the entire circulation link of the invoice is run under the blockchain, a distributed computing and processing carrier. From invoice application, issuance, inspection, accounting and other processes to realize on-chain storage, circulation and reimbursement. Blockchain electronic invoices have the characteristics of complete traceability of the entire process and non-tampering of information. They are consistent with the invoice logic and can effectively avoid fake invoices and improve the invoice supervision process.


Legal basis:
"Provisional Regulations of the People's Republic of China on Value-Added Tax"
Article 8 The amount of value-added tax paid or borne by taxpayers when purchasing goods, labor, services, intangible assets, and real estate , is the input tax amount.
The following input tax amounts are allowed to be deducted from the output tax amount:
(1) The value-added tax amount stated on the special value-added tax invoice obtained from the seller.
(2) The value-added tax amount stated on the special customs import VAT payment note obtained from the customs.
(3) When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special customs import VAT payment note, the input is calculated based on the purchase price of agricultural products and the 11% deduction rate indicated on the agricultural product purchase invoice or sales invoice. The amount of tax shall be exempted from other provisions by the State Council. EnterThe formula for calculating the amount of item tax: input tax = purchase price multiplied by the deduction rate
(4) When purchasing labor services, services, intangible assets or domestic real estate from overseas entities or individuals, the withholding amount obtained from the tax authorities or withholding agents The value-added tax amount stated on the tax payment voucher.

『撒』What are the common questions in mba interviews

For MBA candidates, after passing the layers of screening application materials, they don’t know what to do when they are about to participate in the early interview. Let’s start today. The editor of Boyahui mainly summarizes the frequently asked questions from various universities in recent years and analyzes the answering techniques for MBA candidates. I hope it can give some guidance to MBA candidates.

1. What kind of people do you think are suitable for MBA?

The following types of people are suitable for MBA: 1. They have certain work experience and most of them rely on their professional and technical knowledge. Come to engage in business management work and achieve certain successes in practice. At the same time, such business executives also encounter many problems in actual management work and are in urgent need of people who broaden their horizons and enrich their practical experience; 2. People with rich practical experience Those who have experience, have management skills and need to go back to supplement theoretical knowledge.

2. Why study for an MBA? What can it bring to you?

Choose to study for an MBA mainly from the following aspects: 1. I have a low academic qualification. In order to improve my academic qualifications 2. Improve your management capabilities and reserve professional knowledge for future entrepreneurship. 3. Establish a broader interpersonal network. 4. Receive broader and more systematic business administration (MBA) knowledge training to improve your abilities and have a broader career development. space; can establish a wider network of interpersonal relationships, etc.

3. What are the key factors for success?

The key to success is not only to have understanding, talent and talent, but most importantly, to have good moral character and a solid Basic skills, understanding, talents, etc. are all innate qualities, but what plays a decisive role is the basic skills acquired through personal efforts and the excellent qualities cultivated. If a person's moral character is not good, then it doesn't matter how good he is. How to use it?

4. Which is more important, IQ or EQ?

Generally speaking, EQ represents perceptuality, and IQ represents rationality. As far as managers are concerned, EQ is more important than IQ, because In the management process, it is more about dealing with people, and the contact between people pays more attention to emotional communication, but this does not mean that IQ is not important. Managers' decisions and system formulation all need to have a rational basis. The abilities of managers caused by emotional intelligence are mainly reflected in three aspects: first, communication ability; second, decisiveness; and third, willpower. Therefore, EQ is more important than IQ

5. What qualities should the most ideal work group have?

Answer from the following aspects: good political quality and ideological and moral quality, Members have a sense of responsibility and a sense of community, and members respect and love each other.

6. Summary of advantages and disadvantages

To answer such questions, you must answer them based on MBA-related knowledge., answer closely around outstanding management capabilities, team awareness, sense of responsibility, collective honor, innovation, etc. Do not make shortcomings out of thin air or exaggerate. For example:

Advantages: Good at learning from other people’s experiences and strengths. I like to learn from others, learn from other people's experiences and enrich my own mind. Secondly, innovation, we are responsible for designing several new products every year. Disadvantages: I lack management knowledge, so I often feel inadequate when doing larger things.

7. There are different views on MBA in society. What is your evaluation?

To answer this question, pay attention to combining theory with practice. You should not only talk about MBA theory, but also give examples. Next, let’s talk about your views on what society thinks of MBAs. Just a few years of MBA study cannot train an ordinary person who does not study and think seriously into a future business leader, but I believe that an MBA can train a person who is committed to becoming a future business leader. People who work hard to learn to think and actively exercise in practice are more likely to become future business leaders.

8. The greatest pressure you have ever encountered at work

When asking this type of question, the examiner wants to know your ability to withstand it. First, give an example of how you move forward bravely, persevere, never give up in the face of pressure, and have your own way of resisting and releasing stress. If the question is not originally a big one, but you exaggerate and answer it as the greatest pressure, it means that you are not able to bear it, so you should be careful when answering such questions.

The above are 8 frequently asked MBA questions and answering techniques summarized by the editor of Boyahui in advance interviews. Here, the editor of Boyahui reminds all in-service MBA candidates that they must now develop their own question-answering thinking, speaking skills, and the ability to consider issues overall. Also, think about the problem from the perspective of the examiner and the college, and have an overall view.

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