问题 多项选择题

下列委托加工行为中,受托方(非个体工商户)应代收代缴消费税的有()。

A.汽车制造厂委托加工一批轮胎收回后全部用于大客车生产

B.某企业将外购汽车底盘及配件委托加工成小货车自用

C.某企业委托加工一批化妆品收回后作为福利发给职工

D.某商场委托加工护发品用于直接销售

E.某企业将烟叶委托加工成烟丝收回后继续生产卷烟

答案

参考答案:A, C, E

解析:小货车、护发品都不属于消费税的征税范围,不征收消费税。

阅读理解

It is a hot summer day,and you feel thirsty.A friend gives you a glass of cold lemonade.How do you feel when you see the glass? Will you describe your feeling as happiness or as pleasure? I believe you will say it is a feeling of pleasure.There is a connection between these two kinds of feelings,and sometimes one causes the other,but they are not the same.Pleasure is a more dependent on the five senses while happiness is independent of them.   

When you are happy,little unpleasant events usuallv do not disturb you.When you are unhappy,you feel as if everything is against you.You may compensate for it by eating chocolate and sweets because this gives you pleasure,yet you stay unhappy.A person may smoke cigarettes because it gives him pleasure,yet this does not make him happier,especiallv if he knows the fact that it is not good for his heahh.   

The physical world is always in a changing state.At each moment a new thing is being created,changed,transformed and then destroyed.This is the normal state of things and no one  can change it.If we stay still in a certain state,we are sure to experience unhappiness sooner or later.0n the other hand, if

we adjust to the environment,nothing can influence our moods.Then outer events have nothing to do with our inner joy of mind.  

The room of the mind is filled with worry or fear.If you are free of thinking about them,the room has been emptied,and  then you will see what is happening and experience it.When your mind stays quiet,you will see that happiness comes from the inside.   

小题1:What does the underlined phrase”compensate for“in Paragraph 2 most probably mean?  

A.to make a suitable payment for

B.to let out your anger for

C.to provide with a balancing effect for

D.to solve the problems for小题2:According to the passage,in which of the following situations can you feel happy?  

A.A friend gives you a glass of cold lemonade when you feel thirsty.

B.You eat chocolate and sweets when you feel as if everything is against you.

C.Smoke cigarettes even though you know the fact that it is not good for your health.

D.You are free from worry or fear when your mind stays quiet.小题3:We call learn from the passage   

A.happiness is more dependent on the five senses

B.pleasure sometimes arouses happiness

C.you feel happy when nothing around you changes in a certain state

D.you feel unhappy because you have to adjust to the environment小题4:Which can be the best title for the passage?    ]

A.Pleasure Leads to Happiness

B.Happiness Changes Us

C.Happiness Is Within Us

D.Stay a Quiet Mind

单项选择题