第9题: [单项选择]下列单位经营的应税消费品,不需缴纳消费税的为( ) A. 啤酒屋利用啤酒生产设备生产的啤酒 B. 商场销售高档手表 C. 出国人员免税商店销售金银首饰 D. 汽车制造厂公益性捐赠的自产小轿车 参考答案:B 答案解析:消费税是在应税消费品生产、进口、委托加工环节一次性课征;只有金银首饰、铂金首饰、钻石及钻石饰品在零售环节缴纳交消费税,因而出国人员免税商店销售金银首饰要缴纳消费税。商业企业销售其他应税消费品均不缴纳消
第26题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard.[A] She wants to move to the new apartment. [C] She likes the newly built student dormitory. [B] She doesn’t want to move to the new apartment. [D] She likes the idea of moving into the dormitory. 参考答案:B 答案解析:[听力原文] M: The newly built student dormitory is much larger and more comfortable. W: But it is