问题 多项选择题

下列各项中符合资源税课税数量规定的是( )。

A.纳税人开采或生产应税产品销售的,以销售数量为课税数量

B.以应税产品的产量或主管税务机关确定的折算比,换算成的数量为课税数量

C.金属和非金属矿产品原矿,因无法准备掌握移送使用原矿数量的,可将其精矿按选矿比折算成原矿数量

D.续加工前无法正确计算原煤移送使用量的煤炭,可按加工产品的综合回收率,将加工产品折算成原煤数量

答案

参考答案:A,B,C

解析: 对于连续加工前无法正确计算原煤移送使用量的煤炭,可按加工产品的综合回收率,将加工产品实际销售量和加工产品自用量折算成原煤数量,以此作为课税数量。

阅读理解

When I was a kid, my Mom liked to make breakfast food for dinner every now and then. And I remember one night in particular when she had made breakfast after a long, hard day at hospital.

On that evening so long ago, my Mom placed a plate of eggs, sausage and extremely burned toast in front of my dad. I remember waiting to see if anyone noticed! Yet all my dad did was reach for his toast, smile at my Mom and ask me how my day was at school. I don't remember what I told him that night, but I do remember watching him spread butter and jelly on that toast and eat every bite!

 When I got up from the table that evening, I remember hearing my Mom apologize to my dad for burning the toast. And I'll never forget what he said: "Honey, I love burned toast."

Later that night, I went to kiss Daddy good night and I asked him if he really liked his toast burned. He took me in his arms and said, "Your Momma put in a hard day at work today and she's really tired. And besides – a little burned toast never hurt anyone!"

You know, life is full of imperfect things and imperfect people. What I’ve learned over the years is that learning to accept each other’s faults is one of the most important keys to creating a healthy, growing, and lasting relationship. This good quality is the base of any relationship --- husband-wife or parent-child or friendship! As far as I’m concerned, I’m not the best engineer as expected. However, I have made my efforts. That’s enough.

So learn to take the good, the bad, and the ugly parts of your life. Burnt toast isn’t a deal-breaker! Don’t put the key to your happiness in someone else’s pocket but into your own.

小题1:When his mother put the burnt biscuit on the table, the author _____.

A.wanted to see how his father reacted

B.pretended not to notice it

C.pretended to enjoy the burnt food

D.stopped his father eating the burnt toast小题2:We can infer from the passage that the author’s mother       .

A.She was not good at cooking.

B.She hardly had time to cook at home.

C.She felt sorry for the burnt food.

D.She spent more time on breakfast than dinner.小题3:How did the author feel when his father said he loved burnt toast?

A.Moved.

B.Puzzled

C.Surprised.

D.Disappointed.小题4:According to the text, to get a happy life, one should______ .

A.give help to people in need

B.try to be a perfect person

C.learn from one’s mistakes

D.learn to be understanding

单项选择题 A1/A2型题