【正文】 （）1委托加工應(yīng)稅消費品是指受托方提供原料和主要材料，并收取加工費加工的應(yīng)稅消費品。（）1消費稅具有單一環(huán)節(jié)征稅的特點。（）1消費稅是在對貨物普遍征收增值稅的基礎(chǔ)上，選擇多數(shù)消費品再征收一道稅。（）1進口的所有應(yīng)稅消費品，計算進口消費稅的組成計稅價格，也就是計算進口增值稅的組成計稅價格。（）企業(yè)受托加工應(yīng)稅消費品代收代繳的消費稅，在采用組成計稅價格計稅時，組價的構(gòu)成應(yīng)當(dāng)是材料成本與加工費之和。（）當(dāng)貨物為應(yīng)稅消費品時，對其征收增值稅的同時也應(yīng)對其征收消費稅。（）對應(yīng)稅消費品征收消費稅后，不再征收增值稅。（）用外購已稅的珠寶玉石生產(chǎn)的珠寶玉石銷售計稅，允許扣除購進的全部珠寶玉石的已納稅金。_______ I would have been here sooner.” is desirable that the airplane _______ as light as _______ do that if I were given the rather not rather rather not has ’s time we start start“ can speak Japanese.”“But she would rather _______ English with us.” spoken would rather that Jane _______ to the party yesterday not go not ’t gone“What’s the matter with Harry?”“I don’t know, but he certainly looks ______ he had lost his best friend.” if advice has made the design better than it otherwise have be otherwise otherwise otherwise been“I’m surprised to learn that you’re going back.”“Yes, I had hoped that I _______ have to go back again, but I must.”’’’’tKey:用所給動詞的適當(dāng)形式填空：Part A:’t have / would not have bought be / were / were to be ’t have been mended11.(should)hold have broken / understood / said done / been stayPart B: need / decided / taken / came / would not not stop not have seen / stayed have invited / had already e have feel been / could not have not have tried have had選擇題：第四篇：2015 消費稅練習(xí)題 附答案第二章消費稅一、判斷題（）應(yīng)征增值稅的貨物均應(yīng)征收消費稅。If she had not practiced hard, she wouldn’t play the piano so doesn’t pay much attention to study methods。，否則他就來參加我們的聯(lián)歡會（gettogether）了。8． 如果她不是一直刻苦練習(xí)，她的鋼琴就不可能彈得這么好。6． 現(xiàn)在是認(rèn)真研究這個問題的時候了。4． 有人建議我們舉行一次講演比賽。歷屆高考題參考答案參考答案1～5．DBABD6～10．DCAA/CD11～15．CCBDC1617．DA第二篇：虛擬語氣練習(xí)題及答案虛擬語氣練習(xí)題用所給動詞的適當(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)back from ’s industrial production ______(be)impossible without the contribution made by the science 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 be 2.“If the sun ______ tomorrow, what would we do?” not rise not rise not rise not rise you ______ to see Mary, what would you tell her? be going would have said “Hello” to him if I ______ your see seen see have seen you had wanted to buy a record, what ________? you buy you bought you have bought you be buying the tablets had dissolved, John probably die probably died would be died probably have died if you had lost your watch? ’t you been upset’t you be upset ’t you upset’t you have upset “I was so sorry to hear about Jack.”“If he had made more friends here, he might ________.” stayed stay I had a bike, I ______ it to you have lent lend have lend lend , John would not have he has listened to me he listened to me he listened to me he listened to me Alice been more hardworking, she not failed not have failed not fail not be failed “Steve made a reservation already.”“______ he change his mind, he can cancel it.” wished it _______ but it not not accur not occurred not occur _______ Professor Jones had taught me this think sun rises in the east and sets in the west, so it seems as if the sun _____ around the circling circling circling puter “teacher” was talking with his students as though it ______ a human been appears as though she _______ the known 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 accept accepting they accep