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问题 单项选择题

应税消费品计税价格明显偏低又无正当理由的，税务机关有权核定计税价格，卷烟的计税价格由（）核定。

A.国务院

B.财政部

C.国家税务总局

D.省、自治区、直辖市税务局

答案

参考答案：C

解析：本题考核“卷烟核定计税价格的权限”相关知识

完形填空

根据下面的对话情景，在每个空白处填上一个适当的句子，使对话的意思连贯、完整。

A: Hi, Tony! What are you doing here?

B: Hi, Judy! I’m reading about travelling.

A: About travelling? 小题1:______________________________________?

B: Yes, I’m planning to travel during my summer vacation. Summer is the perfect time for fun and I’d like to stay cool in the hot weather.

A: That’ll be fun!小题2:______________________________________?

B: Not yet. I’m looking for a place I’ve never been to. Any suggestions?

A: 小题3:______________________________. It’s quite cool there in summer. I’m sure you will like that place because there are many fun activities. And the food there is also special.

B: 小题4:______________________________. Thanks for your suggestion. What’s your plan for the summer vacation?

A: I will stay at home.小题5:______________________________. But please tell me about your vacation after you come back.

B: No problem.
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判断题

达吉亚娜是《唐·璜》中的人物。
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