题目内容

税务机关对当事人作出罚款行政处罚决定的,当事人应当在收到行政处罚决定书之口起 15日内缴纳罚款,到期不缴纳的,税务机关可以对当事人每日按罚款数额的3‰加处罚款。()

A. 正确
B. 错误

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In the eyes of the writer, the current insurance industry alone

A. will cancel the provision of all airline insurance.
B. could not sustain another sudden catastrophe.
C. must cope with a rare risk of a political nature.
D. will be integrated into an insurance vehicle.

The writer argues that in the foreseeable future the insurer of last resort for airline's

A. insurance companies.
B. airliners themselves.
C. governments' guarantees.
D. mutual fund scheme.

对自己不生产应税消费品,而只是购进后再销售应税消费品的工业企业,其销售的化妆品、鞭炮焰火和珠宝玉石,凡不能构成最终消费品直接进入消费品市场,而需进一步生产加工的,应当征收消费税,同时允许扣除上述外购应税消费品的已纳税款。允许扣除已纳税款的应税消费品只限于从工业企业购进的应税消费品,对从商业企业购进应税消费品的已纳税款一律不得扣除。()

A. 正确
B. 错误

我国现行21个税收法律、法规构成了我国现行税法体系。()

A. 正确
B. 错误

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