问题 多项选择题

税务师对某酒厂的消费税纳税情况进行审核,发现该酒厂销售应纳消费品除收取价额外,还收取了其他费用,按现行消费税规定,下列费用中应并入销售额计征消费税的有()。

A.承运部门将发票开具给购货方面由酒厂收取的代垫运费

B.因购买方延期付款收取的违约金

C.购买方收取的品牌使用费

D.因采用新包装材料收取的包装费

E.向购买方收取的增值税

答案

参考答案:B, C, D

解析:销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。价外费用是指价外收取的基金、集资费、返还利润、补贴、违约金(延期付款利息)和手续费、包装费、储备费、运输装卸费、代收款项、代垫款项以及其他各种性质的价外收费。

完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项

I am not one who is frightened easily, but I must admit that one night I saw a firure that really struck terror into my heart.

I   36   it was a cold moon - lit night when I was walking home. It was the first night of my whole life that I had been outside   37   at such a late time. There were   38  few people on the road at night. Even during the day, the road was used by only some. On that night, it seemed even   39  . While I was walking, I could hear some   40   made by creatures that love the night world. I moved really fast towards home. It was   41   because I was hungry. More importantly, I was eager to get back home for warmth. All of a sudden, I   42   an old lady in a short distance away. Her   43   was covered with a white cloth. She was   44   to me, I think.

I was a bit   45  . I wanted to know   46   she was there at that time of the late night. I stopped walking for a while. As I   47   there, stories about ghosts (鬼) began to come to my mind one after   48  . I was soon   49   fear and started to run as fast as I could. When I reached home I could   50   speak.

The next day, however, I   51   that place again to make sure that the woman was not a ghost but indeed a real person. But I could find no footprints there   52   a banana plant. I realized then that it was the banana plant with its leaves moving in the gentle wind that   53   like a woman waving her hand. I had indeed made a fool of myself; but after the   54   night’s experience, this   55   was small relief to me.

36.A.realized       B.recognized       C.remembered     D.reminded

37.A.alone         B.asleep          C.awake          D.lonely

38.A.never              B.often         C.seldom        D.rarely

39.A.busier          B.noisier         C.quieter         D.wider

40.A.noises          B.quarrels       C.songs         D.voices

41.A.completely       B.mainly         C.obviously     D.partly

42.A.made sense of  B.caught sight of C.got ahead of     D.took hold of

43.A.waist         B.leg           C.head         D.hand

44.A.smiling        B.waiting        C.whispering       D.waving

45.A.mysterious       B.cautious       C.conscious     D.curious

46.A.why         B.when         C.what         D.how

47.A.lay           B.sat            C.stood         D.walked

48.A.another        B.other         C.others          D.the other

49.A.addicted to       B.filled with     C.far from      D.short of

50.A.clearly         B.easily              C.hardly         D.loudly

51.A.traveled       B.visited         C.appreciated      D.went

52.A.over         B.without        C.than         D.except

53.A.felt          B.looked         C.smelt         D.sounded

54.A.previous      B.next         C.last           D.following

55.A.invention     B.achievement     C.contribution     D.discovery

单项选择题