多项选择题

纳税人销售应纳资源税的产品，其资源税的纳税义务发生时间为（　　）。

A.纳税人采取分期收款结算方式的，其纳税义务发生时间为销售合同规定的收款日期的当天
B.纳税人采取其他结算方式的，其纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天
C.纳税人采取预收货款结算方式的，其纳税义务发生时间为收到预收款的当天
D.纳税人自产自用应税产品的纳税义务发生时间为移送使用应税产品的当天

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单项选择题

Brighton is a popular seaside town on the south coast of England. Not long ago, some policemen were very（21）. There had been several serious accidents（22 by motorists driving too fast. The police started to set up a speed trap(速度监视器). They measured（23）of 88 yards on a straight road and watched to see（24）a car took to（25）that far. They knew that if a car took six seconds, it was traveling faster （26）the（27）limit of 30 miles an hour. When the policemen were ready, they hid（28）a hedge (树篱)and started to time passing cars. During their first half an hour, they caught five drivers. The policemen wrote down the（29）of each car and the name and address of the driver. But for the next half an hour the policemen didn′ t see anybody（30）too fast. They thought that this was very（31）. One of them drove a quarter of a mile along the road and saw two students （32）on the grass. They were holding up a sheet of cupboard so that motorists could see it. On the notice one of the students（33）: Danger. Speed trap. The policemen took the notice away and wrote down the names of the students. Later on they were each fined ￡5 for（34）to stop the police catching motorists who were （35）the law. 第（29）题选

A.sign
B.signal
C.number
D.shape

多项选择题

按照现行资源税代扣代缴的规定，下列说法正确的有（）。

A.独立矿山、联合企业收购未税矿产品的单位，按本单位应税产品税额标准，依据收购的数量代扣代缴资源税
B.其他收购单位收购的未税矿产品，按照税务机关核定的应税产品税额标准，依据收购的数量代扣代缴资源税
C.扣缴义务人代扣代缴税款，其纳税义务发生时间为支付首笔货款或开具应支付货款凭据的当天
D.扣缴义务人代扣代缴的资源税，应当向核算地主管税务机关缴纳

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