甲烟草公司提供烟叶委托乙公司加工一批烟丝。甲公司将已收回烟丝中的一部分用于生产卷烟，另一部分烟丝卖给丙公司。在这项委托加工烟丝业务中，消费税的纳税人是( )。
A．甲公司
B．乙公司
C．丙公司
D．甲公司和丙公司
参考答案：A
解析： 卷烟是应税消费品。消费税的纳税人是：生产应税消费品的单位和个人；进口应税消费品的单位和个人；委托加工应税消费品的单位和个人。乙公司和丙公司没有涉及到卷烟的生产、进口和加工，不是消费税的纳税人。
第二节 完形填空（共20小题；每小题1分，满分20分） 请认真阅读下面短文，从短文后各题所给的A、B、C、D四个选项中，选出最佳选项。 Learn to Meet Challenges My classmates called me “the alien” ,and they avoided me like the plague（瘟疫）.As a young boy, I 36 from a serious skin disease ,which filled my arms with scars（伤疤）. The true 37 of my condition, however, was social: I lived a life of loneliness. Doctors predicted that I would never fully recover, but my parents encouraged me to hope for the future, teaching me that any difficulty could be overcome. I therefore took a / an 38 role in fighting against my disease, trying many medications and herbs, and my health 39 greatly before I graduated. I realized that my personal 40 had led to this improvement. I regained self-confidence and made many friends at school. Years later, 41 my personal battle against disease, I learned a great deal about 42 by overcoming difficulties. I joined the Culture Club as a Special Event Director. I 43 a group of six students in organizing various activities. I was the most advanced ESL student among the group, so I considered myself the most capable. But I quickly learned my 44 , While preparing for our first presentation, I was 45 with my team members and often rejected their 46 . I performed most of their tasks myself , allowing them to 47 me only with small details. As a result, the presentation was not very successful. The setback 48 me, and I spoke of it to the club’s director. She responded that she 49 my ability to succeed in the future. This comment filled me with 50 , for I realized that I had never trusted my own team members. 51 they were weak in English, they had many valuable talents. I immediately 52 my policy, allowing my team members to choose the tasks they desired and to complete them on their own. For our program, we had many meetings, which gave 53 to many good ideas. Most importantly, the atmosphere among us improved dramatically. We were 54 and eager to devote time to the program , and I learned what true leadership is. My experiences 55 improved my ability to handle challenging situations. 36. A. judged B. suffered C. prevented D. separated 37. A. pain B. sign C. value D. meaning
40. A. joy B. goal C. will D. life 41. A. over B. like C. for D. in 42. A. ability B. quality C. leadership D. friendship 43. A. taught B. found C. managed D. followed 44. A. mistake B. method C. effort D. right 45. A. satisfied B. familiar C. patient D. strict 46. A. desires B. talents C. ideas D. tasks 47. A. remind B. guide C. show D. help 48. A. discouraged B. disturbed C. encouraged D. educated 49. A. adopted B. admired C. trusted D. tested 50. A. surprise B. delight C. pride D. hope 51. A. As B. If C. Because D. Although 52. A. deleted B. changed C. regretted D. considered 53. A. birth B. hand C. gift D. rise 54. A. crazy B. happy C. successful D .independent 55. A. instantly B. indirectly C. unusually D. undoubtedly |