问题
单项选择题
纳税人将应税消费品与非应税消费品以及适用税率不同的应税消费品组成成套消费品销售的,应按()。
A.应税消费品的平均税率计征
B.应税消费品的最高税率计征
C.应税消费品的不同税率,分别计征
D.应税消费品的最低税率计征
答案
参考答案:B
解析:纳税人将应税消费品与非应税消费品以及适用税率不同的应税消费品组成成套消费品销售的,应按应税消费品中适用最高税率的消费品税率征税。
纳税人将应税消费品与非应税消费品以及适用税率不同的应税消费品组成成套消费品销售的,应按()。
A.应税消费品的平均税率计征
B.应税消费品的最高税率计征
C.应税消费品的不同税率,分别计征
D.应税消费品的最低税率计征
参考答案:B
解析:纳税人将应税消费品与非应税消费品以及适用税率不同的应税消费品组成成套消费品销售的,应按应税消费品中适用最高税率的消费品税率征税。
A hot dog is one of the most popular American food. It was named after frankfurter, a German food. You may hear “hot dog” ______ in other ways. People sometimes _____ “hot dog” to express pleasure(快乐). For example, a friend may ask if you would like to go to the cinema. You____ say, “Great. I’d love to. ” Or, you could say”______! I’d love to go.” People _____ use the expression(表达) to describe someone who is a “show-off”, who tries to show everyone else how ____ he is. You often hear such a(n) _____ called a “hot dog”. He may be a basketball player, for example, who _____ the ball with one hand making a(n) ___ catch seem more difficult. You know he is a “hot dog” because when he makes such a catch, he bows(鞠躬) to crowd, hoping to _____ their cheers.
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