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问题 单项选择题

下列环节既征消费税又征增值税的是（）。

A.卷烟的批发环节

B.金银首饰的生产环节

C.化妆品的生产和零售环节

D.某商场销售粮食白酒

答案

参考答案：A

解析：本题考核消费税的征税环节。金银首饰（含铂金首饰）的生产环节不征消费税，只是在零售环节征收消费税。化妆品的生产环节征收消费税，零售环节不征收消费税。商场销售粮食白酒不征收消费税。

听力题
综合填空：根据短文大意选择方框内的单词，并用其正确的形式填入空白处，使补全后的短文意思通顺，语法正确，结构完整。（5分）
help,  woman,  building,  develop,  famous
I spent my last holiday in my hometown. To my great surprise, great changes have taken place there. Lots of   小题1: have joined a ladies’ club. When they are free, they usually chat together and invite some   小题2: people to give them talks. In the past, women there had to plant crops（农作物）in order to  小题3: support their families. My grandpa has already lived in a tall and bright   小题4: . He said they lived in a small and dark house before. They didn’t have enough food to eat. In the past, many children had to be child laborers.
Now our country has  小题5: rapidly. The living conditions in the country have improved a lot. Life there is becoming better and better.
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单项选择题

每100ml人乳的平均能量为（）

A.50kcal

B.90kcal

C.130kcal

D.70kcal

E.110kcal
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