问题 多项选择题

下列情形中,应按照受托方销售自产应税消费品的行为征收消费税的有()

A.由受托方提供原材料和辅助材料生产的应税消费品

B.委托方提供原材料和主要材料,受托方只收取加工费加工的应税消费品

C.受托方先将原材料卖给委托方,然后再接受委托加工的应税消费品

D.受托方以委托方名义购进原材料生产的应税消费品

答案

参考答案:A, C, D

解析:对于由受托方提供原材料生产的应税消费品,或者受托方先将原材料卖给委托方,然后再接受委托加工的应税消费品,以及由受托方以委托方名义购进原材料生产的应税消费品,不论纳税人在财务上是否作销售处理,都不得作为委托加工应税消费品处理,而应当按照受托方销售自制应税消费品对待。

选择题
阅读理解

Thoughts claim our attention continuously, and waste our time and energy on unimportant and useless matters. They actually rule our life. We have become so used to this slavery, that we take it for granted, and have become unconscious of this habit, except on certain occasions.

While breathing, we do not need to pay attention to each inhalation and exhalation. We become conscious of the process of breathing only when we have some difficulty with breathing, such as when our nose is blocked, due to a cold, or when we are in an unventilated(不通风的) room.

It is the same with thinking. We become conscious of the constant onslaught of our thoughts, and of our inability to calm them down, only when we need to concentrate, solve a problem or study. We are also aware of them when we have worries or fears.

Look at the following familiar situation. You need to study something for an exam. You sit comfortably on the sofa with the book in your hands and start reading. After a while you feel hungry and go to the kitchen to eat something.

You return to read, and then hear your people talking outside. You listen to them for several moments and then bring your attention back to the book.

After a while you feel restless and switch on the radio to listen to some music. You continue to read for a little while, and then remember something that happened yesterday, and you start thinking about it.

When you look at your watch, you are amazed to find out that one complete hour has passed and you have hardly read anything. And at this time, you feel you’re thinking.

This is what happens when one lacks concentration. Imagine what you could have accomplished if you could control your attention and focus your mind!

小题1:When can you feel you are thinking?

A.While breathing.

B.While not reading.

C.When you need to concentrate.

D.When you waste your time.小题2:Why does the author put forward the exam situation?

A.To explain the course of thinking awareness.

B.To show how to get ready for an exam.

C.To present an example of concentration.

D.To emphasize the importance of reading.小题3:Where can you most probably find the above passage?

A.In a guidebook of natural science.

B.In the front page of a newspaper.

C.In an advertisement part of a magazine.

D.In the section of psychology of a magazine.小题4:This passage is mainly about _______.

A.the relationship between thoughts and breathing

B.how people’s thought and mind work

C.what happens when one wants to think

D.the ways to increase your thought