问题
多项选择题
关于应税消费品销售额的确定，下列表述正确的有( )。
A．应税消费品的销售额包括向购买方收取的增值税款
B．随同应税消费品一起出售的包装物，无论是否单独计价，均应并入销售额中征税
C．自产自用的应税消费品，按照本企业同类消费品的销售价格确定销售额
D．随同应税消费品一起出售的包装物，按应税消费品的适用税率计征消费税
答案
参考答案：B,C,D
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关于应税消费品销售额的确定，下列表述正确的有( )。
A．应税消费品的销售额包括向购买方收取的增值税款
B．随同应税消费品一起出售的包装物，无论是否单独计价，均应并入销售额中征税
C．自产自用的应税消费品，按照本企业同类消费品的销售价格确定销售额
D．随同应税消费品一起出售的包装物，按应税消费品的适用税率计征消费税
参考答案：B,C,D
| Computer programmer David Jones earns ￡35,000 a year designing new computer games, yet he cannot find a bank prepared to let him have a check card. Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm releases two new games for the expanding home computer market each month. But David’s biggest headache is what to do with his money. Despite his salary, earned by inventing new programs within fight schedules, with bonus payments and profit-sharing, he cannot drive a car, take out a mortgage, or obtain credit cards. He lives with his parents in their council house in Liverpool, where his father is a bus driver. His company has to pay ￡150 a month in taxi fares to get him the five miles to work and back every day because David cannot drive. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop. "I got the job because the people who run the firm knew I had already written some programs," he said. "I suppose ￡35,000 sounds a lot but actually that’s being pessimistic. I hope it will come to more than that this year." He spends some of his money on records and clothes, and gives his mother ￡20 a week. But most of his spare time is spent working. "Unfortunately, computing was not part of our studies at school," he said. "But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in this business are fairly young, anyway." David added, "I would like to earn a million and I suppose early retirement is a possibility. You never know when the market might disappear." |
He was employed by the company because ______.
A．he had worked in a computer shop
B．he had written some computer programs
C．he works very hard
D．he had learned to use computers at school