问题 多项选择题

下列关于车辆购置税的征收管理中,不正确的有()

A.纳税人购置不需办理车辆登记注册手续的应税车辆,向车辆销售商所在地的税务机关申报纳税

B.纳税人购置需办理车辆登记注册手续的应税车辆,向车辆登记注册地的税务机关申报纳税

C.纳税人购置自用的应税车辆,应自购买之日起30日内申报纳税

D.纳税人进口自用的应税车辆,应自进口之日起90日内申报纳税

答案

参考答案:A, C, D

解析:购置不需要办理登记注册手续的应税车辆,应当向纳税人所在地主管税务机关申报纳税;纳税人购置自用的应税车辆,应自购买之日起60日内申报纳税;进口自用的应税车辆,应当自进口之日起60日内申报纳税。 [该题针对“车辆购置税的征收管理”知识点进行考核]

阅读理解

Air travel is such an everyday experience these days that we are not surprised when we read about a politician having talks with the Japanese Prime Minister one day, attending a meeting in Australia the following morning and having to be off at midday to sign a trade agreement in Hong Kong. But frequent long-distance flying can be so tiring that the traveler begins to feel his brain is in one country, his digestion(消化吸收)in another and his powers of concentration nowhere---in short, he hardly knows where he is.

Air travel is so quick nowadays that we can leave London after breakfast and be in New York in eight hours, yet what really upsets us most is that when we arrive it is lunch time while we have already had lunch on the plane and are expecting dinner.

Doctors say that air travelers are in no condition to work after crossing a number of time zones. Airline pilots, however, often live by their own watches.

小题1:After a long air travel, a traveler _______.

A.finds himself in a different world

B.finds his brain apart from his body

C.finds himself in Hong Kong the following morning

D.has little sense about where he is小题2:The sentence “Airline pilots often live by their own watches. ” means______.

A.they don’t trust others’ watches

B.they don’t change their watches

C.they make a living by their own watches

D.they do as they used to do小题3:Doctors suggest the travelers_______?

A.should rest when they arrive in New York from London.

B.should work in good condition since they just finish a long journey.

C.rest in a place with good condition.

D.give up long journey since it makes them tired.

单项选择题