Looking ahead, we can see that our younger generation has a promising future, and will accomplish much.
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Young people need to boldly assume the heavy responsibilities that the times impose on you, aim high, be practical and realistic.
Now is the time for you to make the most of your youth; and the future is a time for you to look back on it
对进口应税消费品按比例税率征收消费税的,以组成计税价格为计税依据,其组成计税价格的计算公式为( )。
A. 组成计税价格 = (关税完税价格 + 关税)÷(1+消费税税率)
B. 组成计税价格 = (关税完税价格 + 关税)÷(1-消费税税率)
C. 组成计税价格 = 关税完税价格 ÷(1-消费税税率)
D. 组成计税价格 = 关税完税价格 ÷(1+消费税税率)
委托加工的应税消费品,如果受托方有同类消费品销售价的, 应当按照( )计算纳税。
A. 受托方同类消费品的销售价格
B. 委托方的销售价格
C. 其他企业的销售价格
D. 市场上的销售价格