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当前学科:消费税法
题目:
多选
下列环节既征收消费税又征收增值税的有()。
A . 卷烟的批发环节
B . 白酒的批发环节
C . 金银首饰的零售环节
D . 化妆品的进口环节
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Questions 26 to 30 are based on the following passage. Exercise is one of the few factors with a positive role in long-term maintenance of body weight. Unfortunately, that message has not gotten through to the average American, who would rather try switching to “light” beer and low-calorie bread than increase physical exertion. The Centers for Disease Control, for example, found that fewer than one-fourth of overweight adults who were trying to shed pounds said they were combining exercise with their diet. In rejecting exercise, some people may be discouraged too much by caloric-expenditure charts: for example, one would have to briskly walk three miles just to work off the 275 calories in one delicious Danish pastry (小甜饼). Even exercise professionals concede half a point here. “Exercise by itself is a very tough way to lose weight,” says York Onnen, program director of the President’s Council on Physical Fitness and Sports. Still, exercise’s supporting role in weight reduction is vital. A study at the Boston University Medical Center of overweight police officers and other public employees confirmed that those who dieted without exercise regained almost all their old weight, while those who worked exercise into their daily routine maintained their new weight. If you have been sedentary (极少活动的) and decide to start walking one mile a day, the added exercise could burn an extra 100 calories daily. In a year’s time, assuming no increase in food intake, you could lose ten pounds. By increasing the distance of your walks gradually and making other dietary adjustments, you may lose even more weight. “Even exercise professionals concede half a point here” (Line 3, Para. 2) means “They ()”.
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