问题 单项选择题

下列各项中,符合现行消费税有关规定的是( )。

A.纳税人的总、分支机构不在同一县(市)的,一律在总机构所在地缴纳消费税

B.纳税人销售的应税消费品,除另有规定外,向机构所在地或者居住地主管税务机关申报纳税

C.纳税人委托加工应税消费品,其纳税义务发生时间,为纳税人支付加工费的当天

D.固定业户到外县(市)临时销售金银首饰,未开具外出经营活动税收管理证明的,销售地主管税务机关一律按规定征收消费税,回机构所在地后不再纳税

答案

参考答案:B

解析: 纳税人的总、分支机构不在同一县(市)的,应在生产应税消费品的分支机构所在地缴纳消费税;纳税人委托加工应税消费品,其纳税义务发生时间,为纳税人提货的当天;固定业户到外县(市)临时销售金银首饰,未开具外出经营活动税收管理证明的,销售地主管税务机关一律按规定征收消费税,回机构所在地后仍应按规定申报纳税,在销售地缴纳的消费税税款不得从应纳税额中扣减。只有B项符合税法规定。

阅读理解

I love it at night. It’s peaceful. And when it cools down I sometimes do some ironing. I don’t really care for it. I work full-time and am too busy for most housework. I remember the old woman who taught me to iron(熨烫). I was about 15 and somehow got a live-in job taking care of a woman who had been an able-bodied, healthy woman until the accident that caused her to be paralyzed.

The woman had an electric wheelchair. She could move her head and arms but not her hands or fingers. She had this clamp(夹子)attached to her arm and I’d have to open it and put a cup or a pencil in it and then she could move it. She would tell me how to do things. She would instruct me in great detail on the correct way to do things. Her home was perfect and beautiful. She would follow me around in her electric wheelchair to make sure I did everything exactly right. I’m sure she had been a perfect homemaker. She would have me fold everything, including socks and pillow cases. I would complain silently and wish terrible things on her. She taught me the right way to make the bed and tuck the corners. I know sometimes she’d get frustrated and impatient with me. I knew she wanted to grab it and do it herself. But she never yelled or scolded. Only she insisted I do it right. I didn’t like it much, but I did it.

Today I can iron pretty well. I know where to start on a shirt, the right way to do the collar and sleeves. Now that I think about it, I don’t think she is an old lady. I think she might have been about my age now. Anyway, when I iron, I think of her and silently thank her for all the things I learned.

小题1:From the passage we can infer that the writer of the passage now is ________.

A.a housewife

B.a full-time worker

C.a clothes maker

D.a college student小题2:The writer used to take care of the lady because ______.

A.she wanted to earn some money while sleeping and eating there

B.she wanted to learn how to do housework

C.she was a relative of the disabled woman

D.she had to do something in return to the lady for her kindness小题3:When the lady taught the writer how to do housework, the little girl was ______.

A.careful to learn

B.eager to learn

C.forced to learn

D.unwilling to learn小题4:What’s the writer’s attitude towards the lady now?

A.Sympathetic.

B.Fearful.

C.Thankful.

D.Hateful.

单项选择题