文档介绍：第三章 消费税(同名19479)
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accuratgrid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
一、单项选择题
1、以下情况中不属于消费税的征收范围的是〔 〕。
A、首饰厂销售给金银首饰商店的金银首饰
B、化装品厂用于广告的化装品
C、将应税消费品发给职工使用
D、作为展销样品的化装品
2、某纳税人自产一批化装品用于本企业职工福利，没有同类产品价格可以比照，需按组成计税价格计算缴纳消费税。其组成计税价格为〔 〕。
A、〔材料本钱+加工费〕÷(1-消费税税率)
B、〔本钱+利润〕÷〔1-消费税税率〕
C、〔材料本钱+加工费〕÷〔1+消费税税率〕
D、〔本钱+利润〕÷〔1+消费税税率〕
3、日化厂调拨非独立核算门市部化装品不含税价89万元，洗涤用品56万元,，洗涤用品42万元。应计征消费税的销售额是〔 〕。
A、145万元 B、 C、 D、
4、纳税人销售的应税消费品，如因质量等原因由消费者退回时，经所在地主管税务机关审核批准后，可〔 〕。
A、自行直接抵减当期应纳税款
B、不退不免
C、退还已征收的消费税款
D、不退税，待重新销售时不再征税
5、纳税人用于抵偿债务的应税消费品，应当以〔 〕作为计税依据计算消费税
A、市场价格
B、组成计税价格
C、纳税人同类应税消费品的加权平均价
D、纳税人同类应税消费品的最高价格
6、甲公司将一批原材料送交乙厂进行委托加工，该批原材料不含税价格10万元，受托方代垫辅料收费1万元〔含税〕，另收取加工费3万元〔含税〕，假定该消费品消费税税率为5%，那么该项委托