多项选择题

下列不属于城市维护建设税计税依据的有（）。

A.销售产品征收的增值税税额
B.因减免税退库的消费税税款
C.进口产品征收的消费税税额
D.进口产品征收的增值税税额
E.减免的消费税税款

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听力原文：W: Sir, you've been using the online catalogue for quite a whilE.Is there anything I can do to help you?M: Well, I've got to write a paper about Hollywood in the 30s and 40s, and I'm really struggling. There are hundreds of books, and I just don't know where to be- gin.W: Your topic sounds pretty big. Why don't you narrow it down to something like……, uh…… the history of the studios during that time?M: You know, I was thinking about doing that, but more than 30 books came up when I typed in 'movie studios.'W: You could cut that down even further by listing the specific years you want. Try adding '1930s' or '1940s' or maybe 'Golden Age'.M: 'Golden Age' is a good ideA.Let me type that in .... Hey, look, just 6 books this timE.That's a lot better.W: Oh... another thing you might consider .... have you tried looking for any magazine or newspaper articles?M: No, I've only been searching for books.W: Well, you can look up magazine articles in the Reader's Guide to Periodical LiteraturE.And we do have the Los Angeles Times available over therE.You might go through their indexes to see if there's any thing you want.M: Okay. I think I'll get started with these books and then I'll go over the magazines.W: If you need any help, I'll be over at the Reference Desk.M: Great, thanks a lot.(20)A.Searching for reference material.,B.Watching a film of the 1930's.C.Writing a course book.D.Looking for a job in a movie studio.

A.W:
B.'
W:
C.
M:
D....
E.
W:
F...
G....
H.
W:
I.
M:
J.
W:
K.
M:
L.
(20)
A.Searching
M.,
B.Watching
N.
C.Writing
O.
D.Looking
P.

多项选择题

关于原煤的资源税计税依据，下列说法中正确的有（）。

A.纳税人开采原煤直接对外销售的，以原煤销售额作为应税煤炭销售额计算缴纳资源税
B.纳税人将其开采的原煤，自用于连续生产洗选煤的，在原煤移送使用环节计算缴纳资源税
C.纳税人将其开采的原煤，自用于除连续生产洗选煤以外的，视同销售原煤
D.纳税人将其开采的原煤加工为洗选煤销售的，以洗选煤销售额全额作为应税煤炭销售额计算缴纳资源税
E.纳税人将其开采的原煤加工为洗选煤自用的，视同销售洗选煤，无销售额的，由税务部门按照有关规定确定销售额，计算缴纳资源税

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