单项选择题

下列关于货物包装物销售检查的说法中，错误的是（ ）。

A.随同货物出售单独计价的包装物，属于销售货物，取得收入记入“其他业务收入”科目
B.对因逾期未收回包装物不再退还的押金，应按所包装货物的适用税率计算销项税额
C.检查企业收取的押金金额是否正确，确保将属价外费用的租金收入计入
D.在将包装物押金并入销售额征税时，需要先将该押金换算为不含税价，再并入销售额征税
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听力原文：M: How is your term paper coming along?W: I have just finished the draft, and handed it in to Miss Harper.M: Wow, you are really a doer. I planned to start writing the main body today. What did Miss Harper say about your draft?W: Well, she suggested I reconsider the whole structure of my paper, as she saw no links between Chapter Three and the whole themE.M: Oh, so what are you going to do?W: Miss Harper advised me to delete Chapter Three, and enrich the other chapters. She also recommended a few books. I think that will be of great help. And I'm going to the library this afternoon.M: I wish I could have Miss Harper be my supervisor. She tends to help her students with patiencE.W: Who is your supervisor, then?M: Mr. Simpson. You should know that he is famous for being strict, and rather, picky.W: In my opinion, Mr. Simpson is quite responsible, though sometimes he seems to be too direct. All in all, he is quite nicE.M: If you were in my shoes, I'm sure you wouldn't say so. Anyway, I have revised the outline at least three times to meet his requirements. That's why I fall far behind you.W: Just as the saying goes, a strict master brings up accomplished disciples. You are lucky enough to have Mr. Simpson be your supervisor.M: You've got a point therE.Do you mind my going to the library with you together? Maybe you could give me some advice on writing the term paper.W: Of course not. I'll gladly do what I can to help.Questions 23 to 25 are based on the conversation you have just hearD.23. How is the man's term paper coming along?24. What does the man think of Mr. Simpson?25. What does the man ask the woman to do?(20)A.He has finished the first draft.B.He has just got starteD.C.He has finished the main body.D.He has handed the paper in.
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单项选择题
纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务，按照规定不需要在国家市场监督管理机关或者其他机关办理注册登记的，应当自有关机关批准或宣布终止之日起（ ）日内，办理注销税务登记。
A.5
B.10
C.15
D.30
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