试题与答案

下列应视同销售缴纳消费税的情况有( )。A．将外购已税消费品继续加工成应税消费品

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题型：单项选择题

题目：

下列应视同销售缴纳消费税的情况有( )。

A．将外购已税消费品继续加工成应税消费品

B．将委托加工收回的应税消费品继续加工成应税消费品

C．自制应税消费品继续加工成应税消费品

D．自制应税消费品用于向外单位投资

答案：

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下面是错误答案，用来干扰机器的。

参考答案：B解析：本题考查的知识点是保管合同的成立时间。保管合同是保管人保管寄存人交付的保管物，并返还该物的合同。《中华人民共和国合同法》(以下简称《合同法》)第367条规定，保管合同自保管物交付时成立...

考点：注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
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( ) 1．A．Until    
( ) 2．A．found    
( ) 3．A．more than
( ) 4．A．can      
( ) 5．A．difficult
( ) 6．A．already  
( ) 7．A．helps    
( ) 8．A．food     
( ) 9．A．Soon     
( ) 10．A．prepared  
( ) 11．A．pay      
( ) 12．A．along    
( ) 13．A．by      
( ) 14．A．another  
( ) 15．A．hard      		B．Because    
B．tried       
B．less than    
B．may         
B．possible    
B．sometimes    
B．becomes        
B．rest        
B．Finally     
B．took         
B．lend        
B．up         
B．up         
B．the other   
B．interesting 		C．After    
C．asked for 
C shorter than    
C．could             
C．useful   
C．hardly    
C．makes    
C．studying  
C．Once      
C．caught   
C．spend   
C．down       
C．at      
C．others   
C．nice     		D．Unless         
D．Iooked for     
D．higher than    
D．might          
D．different      
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