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【多选题】
下列关于消费税纳税义务发生时间的说法正确的有( )。A.
采用分期收款方式销售应税消费品，纳税义务发生时间是实际收到销售款当天
B.
某汽车厂采用托收承付结算方式销售小汽车，其纳税义务发生时间为发出小汽车并办妥托收手续的当天
C.
某化妆品厂采用赊销方式销售高档化妆品，合同规定收款日为4月10日，实际收到货款为6月8日，其纳税义务发生时间为4月10日
D.
某汽车厂采用预收货款方式销售汽车，其纳税义务发生时间为收到预收货款的当天
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皮皮学刷刷变学霸
举一反三
【单选题】Since the recent river pollution in several provinces, people _______ more and more attention to the quality and safety of drinking water.
A.
pay
B.
are paying
C.
have paid
D.
have been paying
【简答题】The more subtle and more serious ______ have been given much less attention.
【单选题】More and more attention has been drawn to the fact that many children are ________ in the countryside when their parents flood into the cities for jobs.
A.
left off
B.
left aside
C.
left out
D.
left behind
【单选题】According to the text, which of the following is true?
A.
It’s always true that teachers’ quality is important.
B.
Salaries in school are higher than those in other industries.
C.
The average quality of the teachers in America is declining.
D.
Administrators have many effective ways to choose best teachers.
【简答题】People ask the Government to pay more attention to______.
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