第34题: [单项选择]Passage Two Questions 29 to 31 are based on the passage you have just heard. A. They are useful and practical. B. They are of great importance. C. They are imaginative and personal. D. They are fashioned and quick to arrive. 参考答案:A 答案解析:[听力原文] What does Marie Angelou think of the electronic communicationdevices [解析] 选项均为
第35题: [单项选择]某城市一卷烟厂2010年1月委托某县城卷烟厂加工一批雪茄烟,委托方提供原材料烟叶成本80000元,支付加工费10000元(不含增值税),雪茄烟消费税税率为36%,雪茄烟无同类产品市场价格。受托方代收代缴消费税时应代收代缴的城市维护建设税为( )。 A. 975元 B. 1200元 C. 1275元 D. 2531.25元 参考答案:D 答案解析:[解析] 受托方代收代缴消费税时按受托方所在地确定城建税适用税率。应代收代缴城市维护建设税=(80000+10000)÷(1-36%)×36%×5%=2531.25(元)