问题 多项选择题

下列各项中,可以按照委托加工应税消费品的有关规定计算缴纳消费税的有 ( )。

A.委托方提供主要原料,受托方只是收取加工费加工而成的应税消费品

B.委托方提供主要原料,受托方代垫辅助材料并收取加工费加工而成的应税消费品

C.受托方以委托方的名义购进原材料加工而成的应税消费品

D.受托方将原材料卖给委托方,然后再接受加工而成的应税消费品

答案

参考答案:A,B

解析: 现行税法规定,委托加工应税消费品是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品。无论是委托方还是受托方凡不符合规定条件的,都不能按照委托加工应税消费品进行税务处理。

单项选择题 A1/A2型题
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Like any good mother, when Karen found out that another baby was on the way, she did what she could to help her 3-year-old son, Michael, prepare for a new baby. They find out that the new baby is going to be a girl, and day after day, night after night, Michael sings to his sister in Mommy's stomach.

In time, the labor pains come. But complications arise during delivery. Finally, Michael's little sister is born. But she is in serious condition. With alarm in the night, the ambulance rushes the infant to the neonatal intensive care unit at St. Mary's Hospital, Knoxville, Tennessee. The days go by. The little girl gets worse. The pediatric (儿科的) specialist tells the parents, “There is very little hope. Be prepared for the worst.”

Karen and her husband contact a local cemetery about a burial plot. They have fixed up a special room in their home for the new baby, but now they plan a funeral. Michael keeps begging his parents to let him see his sister, "I want to sing to her," he says. But kids are never allowed in Intensive Care.

Karen makes up her mind. She will take Michael whether they like it or not. If he doesn’t see his sister now, he may never see her alive.

She dresses him in an oversized suit and marches him into ICU. He looks like a walking laundry basket, but the head nurse recognizes him as a child and shouts, "Get that kid out of here now. No children are allowed. Never disturb patients here.” The mother rises up strongly and said," He is not leaving until he sings to his sister!"

Karen leads Michael to his sister's bedside. He gazes at the tiny infant losing the battle to live. And he begins to sing. In the pure hearted voice of a 3-year-old, Michael sings:" You are my sunshine, my only sunshine, you make me happy when skies are gray......" Instantly the baby girl responds. The pulse rate begins to calm down and becomes steady.

“Keep on singing, Michael." encouraged Karen with tears in her eyes. "You never know, dear, how much I love you, please don't take my sunshine away."

The next day, the very next day, the little girl is well enough to go home! Woman's Day magazine called it "the miracle of a brother's song". The medical staff just called it a miracle. Karen called it a miracle of Gods love!

Never give up on the people you love.

小题1:What may the underlined words "the infant" refer to?

A.The baby

B.Karen

C.Mary

D.Michael小题2:What do we know about the little sister after she was born?

A.She was driven to St. Mary's shop.

B.A doctor came to see her in her house.

C.She was very thin and couldn't speak.

D.She was in great danger.小题3:Why did Karen firmly let little Michael see his sister in ICU?

A.Because he could make his sister alive.

B.Because his sister would be sent to a far hospital.

C.Because his sister was going to die soon.

D.Because his father wanted to take him away.小题4:What do we know about the head nurse?

A.The head nurse was careful.

B.The head nurse was rude.

C.The head nurse was responsible.

D.The head nurse had no sympathy.小题5:What is the general idea of the text?

A.A boy' s singing saved his sister' s life.

B.The little girl is well enough to go home.

C.Michael's little sister is born with a serious disease.

D.No children are allowed to enter the intensive care unit.