【正文】 （）1納稅人將生產(chǎn)的應(yīng)稅消費(fèi)品換取生產(chǎn)資料、消費(fèi)資料、投資入股、償還債務(wù)不需要納消費(fèi)稅。1消費(fèi)稅屬于流轉(zhuǎn)稅的范疇。（）某汽車廠用自產(chǎn)小客車的底盤(pán)改裝成小貨車銷售，則銷售時(shí)應(yīng)繳納增值稅和消費(fèi)稅。（）某納稅人用外購(gòu)已稅汽車輪胎生產(chǎn)摩托車，銷售摩托車計(jì)征消費(fèi)稅時(shí)允許扣除當(dāng)期生產(chǎn)領(lǐng)用的已稅汽車輪胎的已納消費(fèi)稅稅金。otherwise he wouldn’t have fallen behind the looks as if he just woke up(or: awakened) that is required of the students is that they should study hard and obey the was very busy he would have e to our gettogether.第三篇：虛擬語(yǔ)氣練習(xí)題及答案虛擬語(yǔ)氣練習(xí)題用所給動(dòng)詞的適當(dāng)形式填空：Part people ______(drive)more slowly, there wouldn’t be so many you had worked carefully, you _____(not make)so many boat wouldn’t have drifted away, if we _____(tie)it I had known you already _____(have)a typewriter, I _____(not, buy)one for your he _____(be)here this afternoon I would go with it were to rain tomorrow, the match _____(postpone). for your help, we ______(not be)able to finish the work in it _____(not, be)for the leadership of the Party, we would not have achieved so wish I _____(study)hard while I was is about time that fence ______(mend). request is that we ______(hold)another session to discuss the is strange that the car _____(break)down at exactly the same place where it _____(break)down baby smiled as if he _____(understand)what his mother _____(say). talked as if he _____(do)all the work himself, but in fact Tom and I _____(do)most of only we _____(have)a phone!I’m tired of queuing outside the public phone “Can we e in late tomorrow?”“I’d rather you _____(e)in on time.” looks as if he _____(be)ill for a long always talks as though he ______(address)a public a metal ______(heat), it will _____(stay)home if it rains this would call you immediately if she _____(need) I had seen the movie, I _____(tell)you all about it he _____(decide)earlier, he could have left on the afternoon I _____(take)my umbrella with me when I _____(e)out this morning, I_____(not be)so wet you had listened to me, you _____(not be)in such trouble wish they _____(stop)making so much noise so that I could concentrate on my is inconceivable that he _____(not see)me that day for I ______(wave)to a pity that he gave orders that all those lovely trees _____(cut) would rather _____(stay)home last would rather that his brother _____(work)in the same department as he current flows through a conductor as though it _____(be)a _____(invite)her to the party but we didn’t know that she ______(already, e)backfrom ’s industrial production ______(be)impossible without the contribution made by thescience of hate ’d much rather you _____(drive). guests ______(arrive)last night, but there is still no news about (feel)anxious if I came home if I ______(be)with you then, I ______(can, not, do)much for less conscientious man ______(not, try)so hard to get this job you wish that you ______(have)a sister like her?’t it surprising that he ______(have)two car accidents during the past week?選擇題： I _______ you, I’d join the be2.“If the sun ______ tomorrow, what would we do?” not not rise not not rise you ______ to see Mary, what would you tell her? be would have said “Hello” to him if I ______ your have seen you had wanted to buy a record, what ________? you you bought you have you be buying the tablets had dissolved, John probably probably died would be probably have died if you had lost your watch?’t you been ’t you be upset’t you ’t you have upset“I was so sorry to hear about Jack.”“If he had made more friends here, he might ________.” I had a bike, I ______ it to you have lend have lend, John would not have he has listened to he listened to me he listened to he listened to me Alice been more hardworking, she not not have failed not not be failed“Steve made a reservation already.”“______ he change his mind, he can cancel it.” wished it _______ but it not accur not not occur _______ Professor Jones had taught me this sun rises in the east and sets in the west, so it seems as if the sun _____ around the circling puter “teacher” was talking with his students as though it ______ a human appears as though she _______ the known only she _______ of Aunt Ruth! not terribly so frightened not terribly so frightened not so terribly frightened not so terribly frightened“I think that the Smiths were embarrassed by Jane’s generosity.”“She insisted ______ it as a gift.” them to accepting they they accepted chairman requested that members studied the problem more carefully problem were more carefully studied problem could be studied with more care members study the problem more carefully“Did Kathy have any ideas for Jim?”“She suggested that he ______ a card with all of our names on it.” idea is that we _______ an unmanned spacecraft to explore the planet sent is necessary that this machinetool _______ every to be “That’s a beautiful coat in the window.”“It certainly I had the money ______ buy it.”’’ shall“Why didn’t you help him?”“I would have ______ I didn’t have the money.” would rather we _______ now, but we must go to not left’t to be left’d just as soon ________ those important papers with you won’t not taking don’t you didn’t take housemaster was very asked that we ______ television on week be watching not not have watched hadn’t expected James to apologize but I had hoped calling he would call me to call he call me at the price list, he’d have known what to looked looked would have looked been looking“Shall I open the window?”“I’d rather _________.” had better don’t shouldn’ didn’t“Did you have to go to court?”“No, I didn’t, but I would ______ if my lawyer hadn’t been so good.” Peter had enough money, he _______ on the trip to Los have go you had been in Shanghai last month, you ________ the seen been have seen you hadn’t taken such a long time to get dressed, we’d ______ there by got been the Watergate