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【多选题】
位于市区的甲卷烟生产企业2017年10月收购农民自产烟叶一批,支付收购价款300按规定支付价外补贴,当月委托位于县城的乙企业加工烟丝。乙企业收取不含增值税加工费50万元,当月全部加工完毕,甲企业全部收回。已知烟丝消费税税率为30%,则关于上述业务的税务处理,下列说法正确的有( )。A.
甲企业应缴纳烟叶税66万元
B.
甲企业该批委托加工的烟丝按照5%的城建税税率计算城建税
C.
甲企业收购烟叶可以抵扣的增值税税额为47.52万元
D.
甲企业应缴纳的城建税,由乙企业其所在地的主管税务机关代扣代缴
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举一反三
【单选题】The word ( ) means 'classification and as qualification'.
A.
characterisation
B.
infringement
C.
trademark
D.
copyright
【简答题】A．equation B．calculation C．coordination D．classification
【简答题】Indicate the object and the classification of autoleveller.
【单选题】Listen to the story and choose the right answers to the questions you hear. 5 . Why did the young couple finally decide to place an order? [音频]
A.
They were touched by the owner's hospitality.
B.
They wanted to help the owner with his family business.
C.
They thought the owner was honest and sincere.
D.
They realised how important after-sale services were.
【简答题】Listen to a story about an extremely self-satisfied woman’s racial stereotypes, and then complete the following notes with the appropriate words.
【单选题】What is the basic type of classification when we sort things into different categories ?
A.
Binary classification.
B.
Multi-class classification.
C.
Hierarchical classification.
D.
Random classification.
【简答题】RFID系统主要由三部分组成:___________、__________和应用系统。
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