【多选题】【消耗次数：1】
企业生产销售白酒取得的下列款项中，应并入销售额计征消费税的有（? ?）。
①
优质费
②
包装物租金
③
品牌使用费
④
包装物押金
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相关题目
【判断题】
凡酒类产品生产企业销售酒类产品而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（ ??）
①
正确
②
错误
【判断题】
凡酒类产品生产企业销售酒类产品而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（ ??）
①
正确
②
错误
【简答题】
某酒厂（增值税一般纳税人）2019年8月，销售白酒60吨，取得不含税销售收入200万元，同时收取包装物押金8万元；当月另销售啤酒20吨，共取得不含税销售收入100万元，同时收取包装物押金10万元，包装物均约定2个月后归还。当月没收3个月前收取的白酒包装物押金5万元、啤酒包装物押金10万元。该厂当月增值税销项税额为多少万元？
【单选题】
某酒厂为增值税一般纳税人，2019年5月销售粮食白酒3吨取得不含税收入300000元，包装物押金22600元。该企业包装物押金单独记账核算，货物已经发出。该酒厂本月应缴纳消费税（）元。
①
64000.0
②
64680.0
③
67000.0
④
67680.0
随机题目
【单选题】
Jean did not have time to go to the concert last night because she was busy __________ for her examination.
①
to prepare
②
to be prepared
③
preparing
④
being prepared
【单选题】
The adviser recommended that Mary _____ the training program as soon as possible.
①
started
②
starts
③
start
④
would start
【单选题】
The computer doesn’t work well, so something _________ wrong.
①
can have gone
②
should have gone
③
must have gone
④
ought to have gone
【单选题】
He made a mistake, but then he corrected the situation it got worse.
①
until
②
when
③
before
④
as
【单选题】
Please help yourself to the fish.
①
Thanks, but fish doesn’t agree with me
②
Sorry, I can’t help
③
I don’t like fish
④
No, I can’t
【单选题】
The reason _________ I am writing this letter is to tell you about the meeting on Saturday.
①
because
②
why
③
for
④
as
【单选题】
Is that Mr Robert Lee?
①
Yes, Lee speaking
②
Hello, what do you want
③
Sorry, speaking
④
I don’t know
【单选题】
Hello, is that Shanghai Airlines?
①
Yes, can I help you?
②
Yes, what do you want?
③
Yes, you’re right
④
Yes, right number
【单选题】
May I see the menu, please?
①
That is the menu, sir
②
Yes, please go on
③
Here you are, sir
④
Of course, sir
【单选题】
__________ a teacher in a university, it is necessary to have at least a master’s degree.
①
To become
②
Become
③
One becomes
④
On becoming