简述代理审查委托加工应税消费品的操作要点。
参考答案：对于委托加工的应税消赞品首先应审查是否符合税法中规定的委托加工方式，如不符合规定，是否按销售自制应税消费品缴纳了消费税。然后，应重点审查以下几点：
1．应审查“委托加工材料”、“应交税金——应交消费税”等明细账，对照委托加工合同等原始凭证，看委托人委托加工的应税消费品是否按照受托方同类消费品的销售价格计算纳税，没有同类消费品销售价格的，是否按照组成计税价格计算纳税，受托方代收代缴的消费税额计算是否正确。
2．应审查“委托加：正材料”、“生产成本”、“应交税金——应交消费税”等明细账，看委托人用外购或委托加工收回的已税消费品连续生产应税消费品，在计税时准予扣除的已纳消费税税款，是否按当期生产领用数量计算，计算是否正确
3．应审查“委托加工材料”、“应交税金——应交消费税”等明细账，看委托加工应税消费品直接出售的，有无重复征收消费税的问题。
| 用方框内所给单词的适当形式填空。 | |
old, only several years 2________ than me. In fact, some of them looked older and seemed more like grown-ups. And some of them even didn't listen to me 3________ in class. The classroom was on the second floor and it was directly above the street. One day, I was writing on the blackboard 4________ I heard a sudden change in the noise behind me. There was a man standing in the room with half an apple in his hand. He looked 5________. "Who threw this?" he shouted, looking around the class. "I beg your pardon?"I said. "6________ threw this apple out of the window." he said, "It landed on my car." "Who threw an apple out of the window?"I shouted to the class. There was no 7________. "I want the one who threw this." said the man,"I will be waiting outside for you."And then he left, slamming (摔) the door. There was silence and I went on 8________ the lesson. At the end of every lesson, as the bell rang, usually the class were all gone before it finished 9________, leaving me saying "That's all for today," to an empty room. This time, when the bell went for the end of the lesson, no one 10________."That's all for today," I said, "You go first, sir." said one of the boys. It made a nice change, being first out. |