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问题 单项选择题

下列项目中，纳税人可按生产领用量抵扣委托加工收回应税消费品已纳消费税的是（）。

A.首饰厂将委托加工收回的已税玉珠抛光打孔串成玉珠项链

B.日化厂以委托加工收回的已税香水精为原料生产香皂

C.首饰厂将委托加工收回的已税红宝石戒面制成22K黄金镶嵌项坠

D.汽车制造厂将委托加工收回的已税小轿车改装成工程抢修车

答案

参考答案：A

解析：A选项：属于税法规定的用委托加工收回的已税珠宝玉石为原料生产的珠宝玉石，可按生产领用量抵扣已纳消费税；B选项：香皂不属于消费税的征税范围，不得抵扣香水精已纳消费税；C选项：黄金镶嵌首饰应在零售环节纳税，不能抵扣红宝石戒面已纳消费税税款；D选项：已税小轿车改装成工程抢修车的行为不属于消费税的征收范围，故也不能抵扣上一环节已纳消费税。

单项选择题

鼓励泌尿系统病人多饮水的目的是()。

A．有利于炎症消退

B．减少结石形成

C．补充血容量

D．冲洗 * *

E．清除体内代谢废物
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填空题



If you find you spend more than you make, there are only two things to do: decrease your spending or (1) . It’s often easiest to decrease expenditures, because your expenses tend to be more (2) . There are as many ways to (3) as there are people looking to save it. For example, you may pool your resources with friends, or (4) only during sales, or even live more simply. But (5) that saving money should not necessarily be an end in itself. Don’t (6) of ways to save a dime, and don’t get upset about situations where (7) to spend money. The goal is to bring your budget into balance, not to become a tightwad who keeps (8) of every penny and feels that spending money is a (9) . It is important to remember that budgets may be (10) not only by decreasing expenditures, but also by increasing income. (11) to increase income is to get a (12) if you don’t already have one.
Many students work during college. Although working adds to the (13) you will face, it does not mean that your grades will necessarily suffer. In fact, many students who work (14) than those who don’t work, because those with jobs need to be (15) . Considering part-time work is often a better (16) for dealing with budget shortfalls, than taking out a loan. Because student loans are (17) , it’s easy to use them as a crutch. Loans can be of help (18) or if you couldn’t afford to attend a college without them. If you do (19) , remind yourself: one day soon you’ll have to (20) with interest.
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