第2题: [多项选择]根据《车辆购置税暂行条例》的规定,下面说法正确的有( )。 A. 对公安机关车辆管理机构不予办理车辆登记注册手续的车辆,退还全部已缴纳税款 B. 获奖自用的应税车辆,应当自取得之日起60日内申报纳税 C. 因质量原因,车辆被退回生产企业或经销商的不予退还已纳车购税 D. 车辆购置税的征税环节为使用环节,即最终消费环节 参考答案:A,B,D 答案解析:[解析] 因质量原因,车辆被退回生产企业或者经销商的,自纳税人办理纳税申报之日起,按已缴税款每满1年扣减10%计算退税额,未满一年的按已缴纳税款额退税。
第18题: [单项选择]Questions 14 to 17 are based on the following passage.Which of the following about cola in the past is CORRECT A. It started out as a soft drink. B. It was first a cure for headaches. C. It tasted bitter and no one liked it. D. It was only sold to patients. 参考答案:B 答案解析:[解析] 14-17 How many of you drink cola Nearly everyone. Did you know that [14]cola started
第19题:[单选题]758 巡检的"三件宝"中没有()。 A.锤子 B. 抹布 C.听棒 参考答案:A