下列关于城市维护建设税纳税地点的说法中,正确的是()
A. 流动经营的单位和个人,按纳税人缴纳增值税、消费税所在地缴纳城建税
B. 代扣代缴增值税、消费税的,在委托方所在地缴纳城建税
C. 纳税人销售不动产,在不动产所在地缴纳城建税
D. 个体商贩及个人在集市上出售商品,对其征收临时经营的增值税,一律在经营地征收城建税
下列纳税人已缴纳增值税,需缴纳城市维护建设税的是()
A. 某销售玻璃的县级企业
B. 某销售化妆品的内资企业
C. 某销售电器的外资企业
D. 某出口汽车的内资企业
纳税人在被查实“两税”和被处罚款时,应同时对其偷漏的城市维护建设税进行补税和罚款。
A. 对
B. 错
A) emblems B) illustrators C) affect displays D) regulators E) adaptorsThere are five categories of kinesic behaviors: emblems, illustrators, affect displays, regulators, and adaptors. The gesture of arm-waving to indicate hello or goodbye in Chinese culture is an example of (1)________ which are often used consciously to present specific ideas to others. (2)________ are personal body movements that are usually performed unintentionally and they occur as a reaction to an individual’s physical and psychological state. (3)________ are used by speakers to indicate whether others should take a turn and by listeners to indicate whether they wish to speak or would prefer to continue listening. (4)________ are facial and body movements that show feelings and emotions. (5)_________ are nonverbal behaviors that are directly tied to or accompany the verbal message, and they are less culture-specific.