问题 多项选择题

关于车辆购置税的申报与缴纳,下列说法正确的有( )。

A.底盘判和发动机发生改变的车辆,纳税人不用重新办理纳税申报

B.车辆购置税足在应税车辆上牌登记注册前的用环节征收

C.车辆购置税的纳税地点为应税车辆登记注册地或居住地

D.纳税人购买自用的应税车辆,自购买之日起30天内申报纳税

答案

参考答案:B,C

解析: 底盘和发动机发生改变的车辆,纳税人必须重新按最低计税价格的70%作为计税依据计算缴纳车辆购置税;纳税人购买自用的应税车辆,自购买之日起60天内申报纳税。

单项选择题
单项选择题

When I was six, Dad brought home a dog one day, who was called "Brownie". My brothers and I all loved Brownie and did different things with her. One of us would walk her, another would feed her, then there were baths, playing catch and many other games. Brownie, in return, loved each and every one of us. One thing that most touched my heart was that she would go to whoever was sick and just be with them. We always felt better when she was around.

One day, as I was getting her food, she chewed up (咬破) one of Dad’ s shoes, which had to be thrown away in the end. I knew Dad would be mad and I had to let her know what she did was wrong. When I looked at her and said, "Bad girl," she looked down at the ground and then went and hid. I saw a tear in her eyes.

Brownie turned out to be more than just our family pet. She went everywhere with us. People would stop and ask if they could pet her. Of course she’ d let anyone pet her. She was just the most lovable dog. There were many times when we’ d be out walking and a small child would come over and pull on her hair. She never barked (咬) or tried to get away. Funny thing is she would smile. This frightened people because they thought ’she was showing her teeth. Far from the truth, she loved everyone.

Now many years have passed since Brownie died of old age. I still miss the days when she was with us.

We can infer from Paragraph 2 that Brownie ().

 

A. would eat anything when hungry

B. felt sorry for her mistake

C. loved playing hide-and-seek

D. disliked the author’s dad