The great renewal of the Chinese nation will eventually become a reality in the course of the successive efforts of the youth.
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Looking ahead, we can see that our younger generation has a promising future, and will accomplish much.
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)