问题 单项选择题

下列有关消费税征税规定的表述,正确的是( )。

A.商场零售化妆品时,其包装物不能分别核算的,计征消费税

B.收取白酒包装物押金时间超过12个月不再退还的,该押金应按含税价计征消费税

C.收取的应税消费品包装物押金,具有保证金的性质,所以,不征收消费税

D.按现行税法规定,白酒的包装物押金无论如何核算均在收取当期计征消费税

答案

参考答案:D

解析: 选项A是错误的,化妆品应在生产环节征税,零售环节不征税。选项B、C是错误的,对于包装物押金,除啤酒、黄酒以外的酒类产品的包装物押金,在收取时,就需要计入销售额中,计算增值税和消费税;普通包装物押金在逾期时或者超过12个月时应当并入销售额征税。

实验题
阅读理解

Until recently, I hadn’t done much community service.In face, I did nothing to benefit anyone but myself.My selfishness and laziness were clear before I received an assignment from my teacher.Each student was required to complete 10 hours community service.To me, 10 hours was a huge amount of time to spend helping others.Volunterring, for me, has been a truly life – changing experience.

My mom suggested that I organize a food drive(募捐活动)in our development(新建筑宅区)and donate what I collected to a local shelter.Anything that would help finish the project seemed like a good idea, so I agreed.I made up flyers(传单)asking for donations and placed flyers at every house in my neighborhood.

I was getting ready to fetch the cans from my neighbor’s yards on the day of the food drive when all of a sudden it started to pour.Rain flooded the roads and wind blew hard, but I was determined to complete my task.My mom drove me around our development and I jumped out at every house to collect items people had put out.

When we finally arrived the shelter, I was a little nervous because I had never been there before.The woman in charge was extremely grateful for the donations and said that the world would be ganizing the food drive and delighted that my service to the community would make a difference in people’s lives.

As I was leaving the shelter, a man asked if I was the one who had brought all the food.I shyly nodded, and he said, “A round here, you are a hero.” From that point on, I made myself a promise that I would serve the community more often, even when it was not required.Through this school assignment, I have realized that caring for others is an important part of living and the world would be a completely different place if people all help those who are less fortunate.

小题1:From the first paragraph we know the author          

A.was satisfied with the assignment of his teacher

B.was unwilling to do good things for others

C.thought it impossible for him to spend 10 hours helping others

D.didn’t realize his selfishness until he received the assignment小题2:The author decided to serve the community more often because      

A.he was treated as a big hero by his neighbors

B.he received gratitude from the woman in the shelter

C.he found what he did had an effect on people’s lives

D.he found the people in the shelter were warm – hearted小题3:The author wrote this passage in order to         

A.show his pity for those poor people

B.care about the future of the world

C.give advice on organizing a drive

D.expect more people to think of others