下列属于消费税纳税人的有（ ）。
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1 .某日用化妆品厂本月销售100套自产化妆品套装，每套由下列产品组成：自产口红一支（不含税价48元），外购防晒霜一瓶（15元），自产高档香水一瓶（2000元），塑料包装袋（2元），每套产品单价为2065元，以上均为不含税价。其本月销售套装产品应当缴纳的消费税为（ ）元。
A 21168 B 21360 C 29880 D 30975
2 .某卷烟批发企业为增值税一般纳税人，2017年11月从卷烟生产企业购进卷烟400箱后批发销售给零售商，开具的普通发票注明价款93.6万元。销售时缴纳的增值税和消费税为（ ）万元。
A 18.8 B 13.6 C 32.4 D 22.4
3 .根据现行税法规定，下列消费品既征收增值税又征收消费税的是（ ）。
A 外贸公司进口的啤酒 B 卷烟厂用生产出的烟丝连续生产卷烟 C 汽车厂销售自产电动汽车 D 珠宝批发公司批发外购的金银镶嵌首饰
4 .某进出口公司2017年11月从澳大利亚进口2艘游艇，关税完税价折合人民币合计1100万元，关税税率假设为30％，游艇消费税税率为10％，该进出口公司应纳消费税（ ）万元。
A 122.22 B 158.89 C 143 D 185.59
5 .依据消费税的规定，下列应税消费品中，准予扣除已纳消费税的有（ ）。
A 以已税杆头 B 以已税珠宝玉石为原料生产的贵重珠宝首饰 C 以已税鞭炮焰火连续生产的鞭炮焰火 D 以已税润滑油为原料生产的润滑油
7 .Which of the following tax(es) is/are goods and services tax.(1) Value added tax(2) Consumption tax(3) Enterprise income tax(4) Land appreciation tax
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (4) only
8 .Which of the following statement(s) about direct tax and indirect tax is/are correct?(1) Enterprise income tax belongs to direct tax.(2) Value added tax belongs to indirect tax.(3) The payer of direct tax cannot or is inconvenient transferring his/her tax burden, and thetaxpaying obligator is also the actual tax bearer.(4) The tax burden of indirect taxation is eventually borne by consumers, and the taxpayeris not the actual bearer of tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
9 .Which of the following statement about tax included in price and tax excluded in price isincorrect?
A The taxation of tax excluded in price is independent of taxable price, and the taxationbasis for calculating tax excluded in price excludes taxation itself. B The taxation basis of value added tax excludes value added tax; therefore value addedtax is tax excluded in price. C The taxation basis of ...
10 .Which of the following taxes is a central and local shared tax and is collected by State taxbureaus (or Local State Administration of Taxation)?
A Individual income tax B Consumption tax C Land appreciation tax D Value added tax
