题目内容

Animals shall be treated with respect and dignity throughout their lives and, when necessary, provided a slow death.

A. 对
B. 错

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Refinement and reduction (2Rs) in animal research are independent of each other; hence understanding of their interplay and relationship is not crucial.

A. 对
B. 错

In 2016,820,812 animals were used for research purpose in the US. The numbers of common animal spieces for research are:

下列单位中属于消费税纳税人的是()。

A. 受托加工化妆品的企业?xml:namespace>
B. 销售不含增值零售价120万元小汽车的汽车4S店
C. 进口普通化妆品的外贸公司
D. 委托加工卷烟的企业

下列业务中,委托方为消费税纳税义务人的是()。

A. 委托加工木制一次性筷子,原材料由委托方提供,受托方只收取加工费?xml:namespace>
B. 委托加工鞭炮,受托方提供主要材料并收取加工费,委托方提供部分辅助材料
C. 委托加工小汽车,受托方先将原材料卖给委托方,然后再提供加工劳务收取加工费
D. 委托加工游艇,主要材料由受托方以委托方名义购进并生产应税消费品

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