根据消费税的规定，下列说法中，正确的有（）。
A.应税消费品销售额，是纳税人销售应税消费品向购买方收取的全部价款和价外费用
B.自产自用应税消费品的，其计算纳税的数量为应税消费品的移送使用数量
C.复合计征消费税的应纳税额等于应税销售数量乘以定额税率再加上应税销售额乘以比例税率
D.将外购应税消费品和委托加工收回的应税消费品继续生产应税消费品销售的，可以将外购应税消费品和委托加工收回应税消费品已缴纳的消费税给予扣除
参考答案：A, B, C, D
解析：本题考核消费税的应纳税额。
| New tectmology links the world as never before. Our planet has shrunk. It’s now a "global village" where countries are only seconds away by fax or phone or satellite link. And, of course, our ability to benefit from this high-tech communications equipment is greatly enhanced by foreign language skills. Deeply involved with this new technology is a breed of modem business people who have a growing respect for the economic value of doing business abroad. In modem markets, success overseas often helps support domestic business efforts. Overseas assignments are becoming increasingly important to advancement within executive ranks. The executives stationed in another country no longer need fear being "out of sight and out of mind." He or she can be sure that the overseas effort is central to the company’s plan for success, and that promotions often follow or accompany an assignment abroad. If an employee can succeed in a difficult assignment overseas, superiors will have greater confidence in his or her ability to cope back in the United States where cross-cultural considerations and foreign language issues are becoming more and more prevalent. Thanks to a variety of relatively inexpensive communications devices with business applications, even small businesses in the United States are able to get into international markets. English is still the international language of business. But there is an ever-growing need for people who can speak another language. A second language isn’t generally required to get a job in business, but having language skills gives a candidate the edge when other qualifications appear to be equal. The employee posted abroad who speaks the country’s principal language has an opportunity to fast forward certain negotiations, and can have the cultural insight to know when it is better to move more slowly. The employee at the home office who can communicate well with foreign clients over the telephone or by fax machine is an obvious asset to the firm. |
The word "move" underlined in Paragraph 6 means to ______ .
A．change position or place
B．take action or do something
C．propose formally for discussion and decision
D．persuade somebody to change his attitude