关于金银首饰消费税政策，下列说法正确的有( )。 A．纳税人_爱下问搜题

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问题多项选择题

关于金银首饰消费税政策，下列说法正确的有( )。

A．纳税人以“以旧换新”的销售方式销售金银首饰，应按实际收取的不含税价款计算消费税

B．用已税的珠宝玉石生产的金银镶嵌首饰，在计税时一律不得扣除已纳消费税

C．金银首饰连同包装物销售的，无论包装物是否单独计价，也无论会计中如何核算，均应并入金银首饰的销售额计征消费税

D．带料加工、翻新制作的金银首饰，其纳税义务发生时间为受托方交货当天

E．镀金首饰仍属于零售环节征收消费税

答案

参考答案：A,B,C,E

解析：税法明确规定镀金首饰不属于金银首饰，所以在生产销售环节征收消费税，故选项D说法不正确。

单项选择题

（）主要指对市场基金从业机构及高级管理人员的资格审核，通过严格的市场准入，从源头上控制整个行业运作风险、提高行业服务水平。

A.市场禁入监管

B.市场准入监管

C.日常持续监管

D.现场监管

完形填空

Mr. Glen is a millionaire. Five years ago,after returning from abroad to his motherland, he 36 his small company. Speaking of success, Glen often tells us a story about his extra expensive “school” fee. He always 37 his success to it.
At that time, Glen, who already got a Ph.D. degree, 38 to return to the homeland, starting a company. Before leaving, he bought a Rolex watch with the 39 made through years of work after school and the scholarships. At the airport he had to accept the 40 customs check. The watch on his wrist was also demanded to be taken down for 41 . Glen knew that carrying the specific goods out had to pay the tax, and he worried about paying 42 for his watch. So when he was checked, he told a lie that his watch was a 43 fake（假货）. When he was 44 of his “smarts”, immediately, in the presence of Glen, the officers hit the watch, 45 cost nearly 100,000, into pieces 46 hearing Glen’ s words. Glen was 47 . Before he understood why, he was taken to

the office to be examined 48 . For many times of entry-exit 49 he knew that only those people in the “blacklist” wo

uld “enjoy” this special treatment. The officers looked over everything carefully in the box, and 50 him no matter what time of entry and exit he must accept the check and if 51 reusing and carrying fake and shoddy goods, he would be 52 according to law! Suddenly, his face turned red, and he had nothing in mind after boarding the plane for long.
After returning to the homeland, he often told the story to his family, and his employees, too. He said that this made a deep 53 on him, because the additional high “school” fee that he had ever paid made him realize the value of 54 , which he would remember as the 55 of his success forever.

A．disappointed

小题13:A. strictly B

. quietly C. quickly D. curiously

B．experiences

C．experiments