问题 单项选择题

下列情形不征收消费税的是( )。

A.自产用于广告宣传的样品白酒

B.自产用于本企业招待的卷烟

C.单位外购润滑油大包装经简单加工成小包装的行为

D.抵偿债务的用来生产啤酒的玉米

答案

参考答案:D

解析: 税法规定:自产应税消费品用于其他方面,于移送使用时纳税。用于其他方面是指:① 生产非应税消费品;② 在建工程;③ 管理部门、非生产机构;④ 馈赠、赞助、集资、广告、样品、职工福利、奖励等方面。对于选项D用来生产啤酒的玉米是不征消费税的。

单项选择题

A recent poll indicated that half the teenagers in the United States believe that communication between them and their parents is (1) and further that one of the prime causes of this gap is (2) listening behavior. As a(an) (3) in point, one parent believed that her daughter had a severe (4) problem. She was so (5) that she took her to an audiologist to have her ear tested. The audiologist carefully tested both ears and reported back to the parent:"There’s nothing wrong with her hearing. She’s just (6) you out. "

A leading cause of the (7) divorce rate (more than half of all marriages end in divorce) is the failure of husbands and wives to (8) effectively. They don’t listen to each other. Neither person (9) to the actual message sent by the other.

In (10) fashion, political scientists report that a growing number of people believe that their elected and (11) officials are out of (12) with the constituents they are supposedly (13) Why Because they don’t believe that they listen to them. In fact, it seems that sometimes our politicians don’t even listen to themselves. The following is a true story: At a national (14) conference held in Albuquerque some years ago, then Senator Joseph Montoya was (15) a copy of a press release by a press aide shortly before he got up before the audience to (16) a speech. When he rose to speak, (17) the horror of the press aide and the (18) of his audience, Montoya began reading the press release, not his speech. He began, "For immediate release. Senator Joseph M. Montoya, Democrat of New Mexico, last night told the National... " Montoya read the entire six page release, (19) with the statement that he "was repeatedly (20) by applause.

18()

A.joy

B.enjoyment

C.amusement

D.delight

单项选择题