下列关于消费税适用税率的说法，正确的有（）。 A．残次品卷_爱下问搜题

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问题多项选择题

下列关于消费税适用税率的说法，正确的有（）。

A．残次品卷烟应当按照同牌号规格正品卷烟的征税类别确定税率

B．委托加工的卷烟应当按照委托方同牌号规格卷烟的征税类别确定税率

C．啤酒消费税单位税额按照包括包装物押金（不包括重复使用的塑料周转箱押金）在内的出厂价格划分档次

D．卷烟由于接装过滤嘴提高销售价格后，应按照原销售价格确定征税类别和适用税率

E．卷烟由于改变包装提高销售价格的，应按照新销售价格确定征税类别和适用税率

答案

参考答案：A,C,E

解析：解析：　　选项B：委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税；选项D：卷烟由于接装过滤嘴、改变包装或其他原因提高销售价格后，应按照新的销售价格确定征税类别和适用税率。

完形填空

Back in the fifteenth century in Nuremberg lived a family with eighteen children. They were so poor that two children, who wanted to pursue their talent for 26 knew their father would never be   27  able to send either of them to Nuremberg to study at the Academy.
So they tossed (掷) a coin. Albrecht Durer, the younger, 28   the toss and went off to Nuremberg. Albert went down into the dangerous 29 and for the next four years, financed his brother, who did so well that his works were even better than those of most of his 30 . By the time he graduated, he was beginning to earn 31 fees by drawing for wealthy people. When the young artist returned home, at dinner he drank a 32 to his beloved brother for the years of 33 that had enabled him to fulfill his 34 .He said, “Albert, my blessed brother, now it is your 35 to go to Nuremberg to pursue your dream, and I will take care of you.”
With tears in his eyes, Albert held his hands close to his right cheek and said, “No, brother, I cannot go. Look... look what four years in the mines have done to my 36 !The bones in every finger have been 37 at least once. Lately I have been suffering from arthritis (关节炎) so badly in my right hand that I cannot even hold a 38  to return your toast, much less make delicate （细腻的）lines with a pen or a brush. No, brother..., for me it is too 39 .”
Deeply moved, Albrecht painstakingly drew his brother’s 40 hands with palms（手掌） together and thin fingers stretched skyward. He called his powerful drawing 41 “Hands”, to which the entire world immediately opened their hearts and later they 42 it “ the Praying Hands”.
The next time when you see a copy of that 43 creation, take a second look. Let it be your 44 , if you still need one, that no one ever makes it 45 !

A．fundamentally

C．financially

B．considerable

C．considerate

A．selfish donation

B．no education

D．rich experience

C．appointment

B．strengthened

B．unnecessary

C．challenging

单项选择题

急性肾衰竭死亡的最常见原因（）

A．低血钾

B．高血钾

C．低血钠

D．高血钠

E．低血钙