目前我国消费税实行从价定率、从量定额的方法计算应纳税额。对于实行从价定率征收消费税的

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问题:

目前我国消费税实行从价定率、从量定额的方法计算应纳税额。对于实行从价定率征收消费税的进口货物,其消费税组成计税价格为( )。

A.关税完税价格÷(1-消费税税率)

B.(关税完税价格+关税税额)÷(1-消费税税率)

C.关税完税价格÷(1+消费税税率)

D.(关税完税价格+关税税额)÷(1+消费税税率)

考点:海关报关员考试报关员综合报关员
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阅读理解。

     Many children love to play with snow in winter. But Long Chuan has come to hate it.

     This year his hometown suffered from snowstorms (遭受暴风雪) for nearly a month. The heavy snow

stopped cars and trains, broke the electricity (电) tower and turned tap water to ice.

      Every day Long Chuan had to walk several kilometers to carry drinking water. "I couldn't ride a bike

and it took me 3 hours to walk to school. I can't remember how many times I slipped (滑倒) on the hard ice,"

said Long Chuan.

     Long is not alone. This year millions of people in central and southern China had a freezing winter without

enough water and electricity. The biggest snowstorms in 50 years killed more than 100 people. They also

cost the country 111.1 billion yuan.

     Experts (专家) say a special type of climate condition (气候条件), La Nina, caused the storms. During a

La Nina, the water in the Pacific Ocean (太平洋) near the equator (赤道) becomes colder than usual. It

changes the weather around the world.

     Besides China, Canada, the US and Middle Eastern countries also met with heavy snowstorms this winter.

The special climate caused the recent flooding (洪水) in Australia, too.

     However, experts say that people have destroyed the environment (环境). Global warming (全球变暖)

may be causing these terrible weather events to happen more and more often.

1. What took place in Long Chuan's hometown last winter?

A. Earthquake.

B. Flooding.

C. Traffic Accident.

D. Heavy snowstorms.

2. During the snowstorms this year, Long Chuan ___________.

A. had to walk to carry drinking water

B. had to ride a bike to school

C. couldn't go to school on foot

D. couldn't play with snow

3. The heavy snow ___________ this year.

A. killed millions of Chinese

B. cost China 111.1 billion yuan

C. used too much electricity

D. lasted more than three hours

4. We can tell from the story that ___________.

A. China is the only country which suffered from the heavy snow

B. La Nina is said to have caused the snowstorms

C. La Nina also caused hot summer in Australia

D. the snowstorms have nothing to do with global warming

5. The passage tells people around the world ___________.

A. to wear more clothes in winter

B. to stop riding bikes on the hard ice

C. to protect (保护) the environment

D. to save water and electricity

题型:单项选择题

扬州宽带网vod点播在首次点播自动安装播放插件后需不需要安装其他插件?()

A、需要

B、不需要

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关于诚实守信的说法中,正确的是()。

A.诚实守信是市场经济的内在要求

B.诚实守信是企业的无形资本

C.诚实守信有利于树立企业形象

D.诚实守信违背价值规律的要求

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结肠袋

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灭菌是指( )

A.防止或抑制细菌生长繁殖,以防污染
B.杀灭和清除外环境中的病原微生物
C.用物理或化学方法杀灭微生物,其中包括细菌繁殖体、芽胞、真菌和病毒
D.防止杂菌污染

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