某市化妆品厂委托某县城一化妆品厂加工一批高档化妆品,委托方提供原材料180000元,支付不含增值税加工费24000元,高档化妆品消费税税率为15%,受托方无同类化妆品市场价格。受托方代收代缴消费税时,应代收代缴的城市维护建设税和教育费附加(含地方教育附加)为( )。
A. 3060元
B. 3176.47元
C. 3600元
D. 4320元
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某市餐饮中心为增值税一般纳税人,2018年10月取得含增值税餐饮收入68.9万元,其中现场酿制啤酒12.5吨,价值10万元;当月进项税额为3万元。该啤酒消费税税率为250元/吨,下列关于餐饮中心税务处理的表述中,正确的有( )。
A. 应缴纳增值税9000元
B. 应缴纳消费税3125元
C. 应缴纳增值税49265元
D. 应缴纳城市维护建设税848.75元
Which one of the following descriptions about packing is NOT correct.
A. Packing protects and prettifies commodities.
B. Packing forms an important process in production, storage, and sales of commodities.
C. Packing is one of the most important problems which should be confirmed repeatedly in international business.
D. Packing is decisive in identifying commodities in international trade.
What are the two main types of packing?
A. Outer packing and large packing.
B. Paper packing and wooden packing.
C. Large packing and small packing.
D. Inner packing and small packing.
Which one of the following factors doesn't have to be considered in choosing types of packing?
A. The characteristics of the product itself.
B. The customer's requirement.
C. The mode of transportation.
D. The way of packing for previous orders.
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