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【单选题】
贸易公司销售进口德国黑啤是否需要缴纳消费税 答:根据《中华人民共和国消费税暂行条例》(中华人民共和国国务院令第539号)第一条规定:“在中华人民共和国境内生产、委托加工和进口本条例规定的消费品的单位和个人,以及国务院确定的销售本条例规定的消费品的其他单位和个人,为消费税的纳税人,应当依照本条例缴纳消费税。” .另根据消费税税目表:二、酒及酒精(根据《财政部国家税务总局关于调整消费税政策的通知》(财税〔2014〕93号)第四条的规定取消酒精消费税后,本品目相应改为“酒”,并继续按现行消费税政策执行。) 3.啤酒 (1)甲类啤酒 250元/吨 (2)乙类啤酒 220元/吨 因此,酒类消费税在进口环节进行征税,若贸易公司从进口商处购进再销售的,无需缴纳消费税。
A.
不需缴纳
B.
需要缴纳
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参考答案:
举一反三
【单选题】清末湖广总督瑞澄是哪一民族的政治家:()
A.
苗族
B.
回族
C.
满族
D.
藏族
【单选题】Questions 16 and 18 will be based on the following news item.---18
A.
How listeners in different cultures show respect.
B.
How speakers can win approval from the audience.
C.
How speakers can misunderstand the audience.
D.
How different Western and Eastern art forms are.
【单选题】It is reported that the scientists in our country are ______ all possible ways to control H1N1 f
A.
32. It is reported that the scientists in our country are ______ all possible ways to control H1N1 flu. A.operating
B.
designing
C.
replacing
D.
Exploring
【单选题】下列哪一种寄生虫可能的传播方式包括性传播
A.
疟原虫
B.
阴道毛滴虫
C.
刚地弓形虫
D.
血吸虫
【单选题】Questions 16 and 18 will be based on the following news item.---18
A.
Plotting to kill the president.
B.
Plotting to kill the Vice-president.
C.
Plotting to bombard the capital city.
D.
Plotting to overthrow the government.
【简答题】A.She doesn't want a reply. B.She'll send a reply by mail. C.She prefers the man to reply by phone. D.She doesn't know the man's phone number.
【单选题】____ will be appreciated.
A.
You reply our letter early
B.
You reply to our letter early
C.
Your early reply our letter
D.
Your early reply to our letter
【单选题】下列哪个疾病表现为血小板黏附试验(PAdT)的黏附率增高
A.
血管性血友病
B.
肝硬化
C.
巨大血小板综合征
D.
骨髓增生性疾病
E.
血栓性疾病
【单选题】We are waiting ______ your reply ______ our letter.
A.
----, of
B.
for, to
C.
---- of
D.
---,----A35
【单选题】Questions 16 and 18 will be based on the following news item.---16
A.
The uniqueness of Japanese art.
B.
Some features of Japanese culture.
C.
Characteristics of Japanese artists.
D.
The art of Japanese brush painting.
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