题目内容 (请给出正确答案)
提问人:网友c********1 发布时间:2022年3月14日 02:10
[单项选择题]

委托加工的应税消费品收回后用于连续加工应税消费品的,由受托方代扣代交的消费税,委托方应借记的会计科目是( )。

A.在途物资

B.委托加工物资

C.应交税费——应交消费税

D.营业税金及附加

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Text 3 Last week, Utah federal Judge Paul G. Cassell handed a 22-year sentence to a man who beat an elderly woman to death with a log. A few hours later, Judge Cassell sentenced a 25-year-old first-time drug offender to 55 years. If you think Judge Cassell liked sentencing a small-change drug dealer to more time than a violent killer, guess again. The judge had no choice. Federal law demanded the sentence, despite Judge Cassell’s pointed questioning if there was a "rational basis" for sentencing Weldon H. Angelos, the father of two young children, to more time than he could sentence a hijacker, murder or rapist. Blame federal mandatory minimum sentencing rules. A jury found Angelos guilty on three separate charges of possessing a firearm while he sold a half-pound of marijuana for $ 350. The first charge of possessing a gun during a drug transaction brought a five-year sentence--the second two charges brought 25 years each. That adds up to 55 years, so even if Angelos were found guilty of selling $1,050 of drugs, Judge Cassell had to follow the rules and sentence him to 55 years on the gun charges. (The judge did use a recent federal ruling in reducing the sentence for the drug-selling crimes to one day. ) Judge Cassell was right to impose the draconian sentence. If he ignored federal law, he would place himself above it. Instead, Judge Cassell sentenced Angelus as the law directed, even as he righteously hectored Congress to rewrite federal drug laws so first-time offenders don’t serve more time than dangerous career criminals. The judge also urged Angelus’ attorney, Jerome H. Mooney, to appeal the sentence and, if appeals fail, seek a presidential commutation. While civil-rights advocates across America protested the sentence, the Utah US Attorney’s office defended the system. To prosecutors, Angelus is no Buy Scout. Officials found some 26 empty duffel hags with marijuana residue. Local feds believed Angelus was a big drug dealer, Assistant US Attorney Robert Lund told me, and associated with a violent street gang. Let me say this: Angelus never was a good poster boy for the movement to humanize draconian federal drug laws. Angelus turned down a plea-bargain sentence of 16 years. He is considered a first-time offender only because a juvenile gun conviction was expunged from his record. And even if Angelos didn’t wave his gun in people’s faces, he nonetheless brought a gun with him during the transactions. But Angelos has become a national cause celebre because of Judge Cassell. There are more egregious examples of first-time offenders sentenced to decades for petty dealing, but they didn’t come before a judge vocally opposed to the heavy handed nature of federal drug sentencing. That said, it simply doesn’t make sense that federal sentences often are tougher on small-time drug offenders than on violent criminals. But it happens all the time.
Text 3
Last week, Utah federal Judge Paul G. Cassell handed a 22-year sentence to a man who beat an elderly woman to death with a log. A few hours later, Judge Cassell sentenced a 25-year-old first-time drug offender to 55 years.
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Blame federal mandatory minimum sentencing rules. A jury found Angelos guilty on three separate charges of possessing a firearm while he sold a half-pound of marijuana for $ 350. The first charge of possessing a gun during a drug transaction brought a five-year sentence--the second two charges brought 25 years each. That adds up to 55 years, so even if Angelos were found guilty of selling $1,050 of drugs, Judge Cassell had to follow the rules and sentence him to 55 years on the gun charges. (The judge did use a recent federal ruling in reducing the sentence for the drug-selling crimes to one day. )
Judge Cassell was right to impose the draconian sentence. If he ignored federal law, he would place himself above it.
Instead, Judge Cassell sentenced Angelus as the law directed, even as he righteously hectored Congress to rewrite federal drug laws so first-time offenders don’t serve more time than dangerous career criminals. The judge also urged Angelus’ attorney, Jerome H. Mooney, to appeal the sentence and, if appeals fail, seek a presidential commutation.
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