问题 多项选择题

对应征进口环节消费税的货物,其进口环节消费税组成计税价格包括:

A.进口货物关税完税价格

B.进口货物关税税额

C.进口环节消费税税额

D.进口环节增值税额

答案

参考答案:A,B,C

解析: 根据《中华人民共和国消费税暂行条例》的规定:进口环节消费税计税组成价格=(关税完税价格+关税税额)/(1-消费税税率),还原后即为:消费税计税组成价格=关税完税价格+关税税额+进口环节消费税税额。因此正确选项应为A、B、 C。

阅读理解

根据短文内容填空,每空不超过4个单词。

Mr. Clarke joined the army when he was eighteen. Four years later he came back to his hometown and found work in a post office. He worked hard but he liked drinking and it brought him a lot of trouble. One day he drank too much and lost a mailbag and he was soon sent away. He couldn’t find any work in the town and he had to beg(乞讨) in the street. Now his clothes are dirty and broken and sometimes he’s hungry. 

One morning he was begging at the station. He saw a woman in beautiful clothes come out by the exit. He went close to her and hoped that she gave him some money. The woman had a look at him and hurried to cover her nose with her hand.

“It seems that you have come from the hell(地狱).” The woman called out.

Mr. Clarke understood she was such a woman who never helped the poor and said, “You’re right, madam. I’m really from the hell.”

“Why not stay there, then?”

“There is no room for the poor people like me.” said Mr. Clarke.  “Only the rich men live there!”

小题1:When he was 22, Mr. Clarke found a job in a _______________.

小题2:Mr. Clarke was sent away because he lost                .

小题3:Sometimes Mr. Clarke is hungry because he has nothing              .

小题4:The woman hurried to             her nose because she thought Mr. Clarke was dirty.

小题5:Mr. Clarke’s words meant that the hell was only for the             like the woman.

判断题