第1题: [单项选择]{{I}} Questions 11 ~ 13 are based on a talk by a speaker about hamburgers.{{/I}}According to the passage, who first had the idea of making hamburgers A. Germans. B. Russians. C. Americans. D. Asians. 参考答案:B 答案解析:[听力原文]11-13
Everybody knows the hamburger is a very popular American food. However, people in th
第13题: [单项选择]进口的应税消费品,实行从价定率办法计算应纳税额,按组成计税价格计税。组成计税价格公式为( )。 A. 组成计税价格=(关税完税价格+关税)÷(1-消费税税率) B. 组成计税价格=(关税完税价格-关税)÷(1-消费税税率) C. 组成计税价格=(关税完税价格+关税)×(1+消费税税率) D. 组成计税价格=(关税完税价格+关税)×(1-消费税税率) 参考答案:A 答案解析:进口的应税消费品,实行从价定率办法计算应纳税额,按组成计税价格计税。组成计税价格计算公式:组成计税价格=(关税完税价格+关税)÷(1-消费税税率)