问题 多项选择题

下列各项关于资源税减免税规定的表述中,正确的有()。

A.对出口的应税产品免征资源税

B.对进口的应税产品不征收资源税

C.开采原油过程中用于修井的原油免征资源税

D.开采应税产品过程中因自然灾害有重大损失的可由省级政府减征资源税

答案

参考答案:B, C, D

解析:

对于选项A、B,资源税规定仅对在中国境内开采或生产应税产品的单位和个人征收,进口的矿产品和盐不征收资源税。由于对进口应税产品不征收资源税,相应地,对出口应税产品也不免征或退还已纳资源税;C选项中,开采原油过程中用于加热、修井的原油,免税;D选项中,纳税人开采或者生产应税产品过程中,因意外事故或者自然灾害等原因遭受重大损失的,由省、自治区、直辖市人民政府酌情决定减税或者免税。

阅读理解

阅读理解。

     General Airport Tips

     Plan to get to the airport at least an hour early, or two during holidays and other busy times; this will

reduce the stress of the flight. If all goes well, you will have time to relax, shop for last-minute items, or

have a meal before the flight.

      Flight Delays

     Find out why your flight is delayed. Call the free call numbers. Find out if other airlines are experiencing

similar delays. If you believe the delay is due to something other than weather or air traffic problems, then

mention your suspicion (怀疑) and ask the airline agent to book you on the next available flight, either on the

same air-line or a competing one. This is called "Rule 240", and all airlines are required to do it. Use the lingo

(行话); ask,"Can you 240 me?" when speaking with an agent. They will know what you mean.

     Flight Cancellations (取消)

     If your flight is canceled, then make a reservation on the next flight to your destination. Usually, air-line

personnel will try to book everyone on their next flight out. Often they will put you on a competitor's next

flight only if you request it. If on-time arrival is important to you, when you check flights through our

reservation system you can rate your choices based on their on-time arrival records. Be sure to also check the

weather conditions, as they often affect flight schedules.

1. A person goes to the airport ahead of time mainly to _______.

A. buy what he wants in the airport

B. have a good rest in the airplane

C. reduce the pressure of the flight

D. get on the airplane immediately

2. If a person calls "Rule 240", he wants to _______.

A. change for the ticket to the next flight

B. make sure the time for the next plane

C. know if other flights' delays happen

D. ask the reason for the plane delay

3. After a flight cancellation, a passenger can_______.

A. arrive at his destination on time

B. be arranged on a competing flight

C. make sure the weather is quite fine

D. reserve the next flight to your destination

4. The purpose in writing this text is to________.

A. show us how to get on a plane

B. tell us what to do before and after a flight

C. put forward suggestions for a flight

D. teach us actions before an emergency

单项选择题