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问题 单项选择题

下列选项中不属于税收执法监督特征的是( )。

A．税收执法监督的主体是税务机关

B．税收执法监督的对象是外部税收行政行为

C．税收执法监督的对象是税务机关及其工作人员

D．税收执法监督的内容是税务机关及其工作人员的行政执法行为

答案

参考答案：B

填空题

Here is my idea about how a friend is like. Firstly, 61.______a friend is someone you can share your secrets. If you 62.______tell him a secret, never will he talks about it with anybody 63.______else. Besides, a friend is always good listener when you 64.______need one. After hear your sad stories, he will say some 65.______words that is nice and warm. Still, your happiness makes 66.______him happily, too. What’s more, a good friend is willing to 67.______offer the help to which you need, or can at least give you 68.______some advices. In a word, friends are those you like and 69.______trust, and you will enjoy every minute that you spent with 70.______them.

64().
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单项选择题

2009年8月，某外贸进口单位进口卷烟20标准箱，每条的完税价格为120元，适用20%的关税税率。则进口环节消费税为( )元。

A．390652.5
B．490909.09
C．591545.45
D．923181.82
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