浙大遠(yuǎn)程稅法答案

1.以下工程中，可以免征個(gè)人所得稅的有〔〕。HTMLCONTROLForms.HTML:Option.1A購物時(shí)獲得的中獎(jiǎng)收入HTMLCONTROLForms.HTML:Option.1B單位自己規(guī)定發(fā)給的補(bǔ)貼、津貼HTMLCONTROLForms.HTML:Option.1C個(gè)人舉報(bào)違法行為獲得的獎(jiǎng)金HTMLCONTROLForms.HTML:Option.1D民間借貸利息正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.12.以下應(yīng)稅消費(fèi)品在零售環(huán)節(jié)征收消費(fèi)稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A煙HTMLCONTROLForms.HTML:Option.1B金銀首飾HTMLCONTROLForms.HTML:Option.1C酒及酒精HTMLCONTROLForms.HTML:Option.1D珠寶玉石正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.13.根據(jù)新企業(yè)所得稅法的規(guī)定，以下關(guān)于關(guān)聯(lián)企業(yè)之間的業(yè)務(wù)往來，處理不正確的有〔〕。HTMLCONTROLForms.HTML:Option.1A企業(yè)與其關(guān)聯(lián)方之間的業(yè)務(wù)往來，不符合獨(dú)立交易原那么而減少企業(yè)應(yīng)納稅所得額的，稅務(wù)機(jī)關(guān)有權(quán)按照合理方法進(jìn)行調(diào)整HTMLCONTROLForms.HTML:Option.1B企業(yè)與其關(guān)聯(lián)方共同開發(fā)、受讓無形資產(chǎn)發(fā)生的本錢，在計(jì)算應(yīng)納稅所得額時(shí)應(yīng)當(dāng)按照獨(dú)立交易原那么進(jìn)行分?jǐn)侶TMLCONTROLForms.HTML:Option.1C企業(yè)不提供與其關(guān)聯(lián)方之間業(yè)務(wù)往來資料，或者提供虛假、不完整資料，未能真實(shí)反映其關(guān)聯(lián)業(yè)務(wù)往來情況的，稅務(wù)機(jī)關(guān)有權(quán)依法核定其應(yīng)納稅所得額HTMLCONTROLForms.HTML:Option.1D企業(yè)從其關(guān)聯(lián)方接受的債權(quán)性投資與權(quán)益性投資的比例超過規(guī)定標(biāo)準(zhǔn)而發(fā)生的利息支出，可以在計(jì)算應(yīng)納稅所得額時(shí)扣除正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.14.以下進(jìn)口貨物適用17%稅率的有〔〕HTMLCONTROLForms.HTML:Option.1A化肥HTMLCONTROLForms.HTML:Option.1B汽車HTMLCONTROLForms.HTML:Option.1C飼料HTMLCONTROLForms.HTML:Option.1D農(nóng)藥正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.15.對于縣級政府頒發(fā)的科學(xué)、技術(shù)、文化、衛(wèi)生、體育、環(huán)境保護(hù)等方面的資金，應(yīng)〔〕。HTMLCONTROLForms.HTML:Option.1A免征個(gè)人所得稅HTMLCONTROLForms.HTML:Option.1B適當(dāng)減征個(gè)人所得稅HTMLCONTROLForms.HTML:Option.1C征收個(gè)人所得稅HTMLCONTROLForms.HTML:Option.1D減半征收個(gè)人所得稅正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.16.個(gè)人所得稅法規(guī)定，在中國境內(nèi)兩處或兩處以上取得的工資、薪金所得，其納稅地點(diǎn)選擇是〔〕。HTMLCONTROLForms.HTML:Option.1A納稅人戶籍所在地HTMLCONTROLForms.HTML:Option.1B納稅人收入來源地HTMLCONTROLForms.HTML:Option.1C納稅人選擇一地申報(bào)納稅HTMLCONTROLForms.HTML:Option.1D稅務(wù)部門指定的地點(diǎn)正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.17.納稅人銷售或者進(jìn)口圖書、糧食、冷氣，按低稅率計(jì)征增值稅，其低稅率為〔〕。HTMLCONTROLForms.HTML:Option.1A13%HTMLCONTROLForms.HTML:Option.1B17%HTMLCONTROLForms.HTML:Option.1C14%HTMLCONTROLForms.HTML:Option.1D6%正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.18.以下各項(xiàng)中，需要計(jì)算繳納增值稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A增值稅納稅人收取的會(huì)員費(fèi)收入HTMLCONTROLForms.HTML:Option.1B電力公司向發(fā)電企業(yè)收取的過網(wǎng)費(fèi)HTMLCONTROLForms.HTML:Option.1C轉(zhuǎn)讓企業(yè)全部產(chǎn)權(quán)涉及的應(yīng)稅貨物轉(zhuǎn)讓HTMLCONTROLForms.HTML:Option.1D燃油電廠從政府財(cái)政專戶取得的發(fā)電補(bǔ)貼正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.19.現(xiàn)行小規(guī)模納稅人的征收率為〔〕。HTMLCONTROLForms.HTML:Option.1A6%HTMLCONTROLForms.HTML:Option.1B4%HTMLCONTROLForms.HTML:Option.1C17%HTMLCONTROLForms.HTML:Option.1D3%正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.110.根據(jù)新企業(yè)所得稅法的規(guī)定，以下屬于非居民企業(yè)的是〔〕。HTMLCONTROLForms.HTML:Option.1A依法在中國境內(nèi)成立，或依照外國〔地區(qū)〕法律成立但實(shí)際管理機(jī)構(gòu)在中國境內(nèi)的企業(yè)HTMLCONTROLForms.HTML:Option.1B依法在中國境內(nèi)成立，但收入全部來源于境外的企業(yè)HTMLCONTROLForms.HTML:Option.1C依法在中國境外成立，在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的企業(yè)HTMLCONTROLForms.HTML:Option.1D依法在中國境外成立，在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所，也沒有來源于中國境內(nèi)所得的企業(yè)正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.111.將外購的貨物用于以下工程，其進(jìn)項(xiàng)稅額不予抵扣的是〔〕。HTMLCONTROLForms.HTML:Option.1A用于產(chǎn)品的生產(chǎn)HTMLCONTROLForms.HTML:Option.1B用于機(jī)器設(shè)備的維修HTMLCONTROLForms.HTML:Option.1C用于職工集體福利HTMLCONTROLForms.HTML:Option.1D用于修建展銷廳正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.112.個(gè)體工商戶的生產(chǎn)經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得，適用〔〕的超額累進(jìn)稅率。HTMLCONTROLForms.HTML:Option.1A5%~25%HTMLCONTROLForms.HTML:Option.1B5%~45%HTMLCONTROLForms.HTML:Option.1C5%~30%HTMLCONTROLForms.HTML:Option.1D5%~35%正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.113.某歌星一次獲得表演收入30000元，其應(yīng)納個(gè)人所得稅稅額為〔〕。HTMLCONTROLForms.HTML:Option.1A8760元HTMLCONTROLForms.HTML:Option.1B9000元HTMLCONTROLForms.HTML:Option.1C5200元HTMLCONTROLForms.HTML:Option.1D6500元正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.114.某人出租自有住房，租期為一年，每月收得租金3000元，全年租金收入36000元。其全年應(yīng)納個(gè)人所得稅稅額為〔〕。HTMLCONTROLForms.HTML:Option.1A2640元HTMLCONTROLForms.HTML:Option.1B5280元HTMLCONTROLForms.HTML:Option.1C8640元HTMLCONTROLForms.HTML:Option.1D7040元正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.115.某國家重點(diǎn)扶持的高新技術(shù)企業(yè)，2021年虧損65萬元，2021年度虧損15萬元，2021年度盈利200萬元，2021年該企業(yè)應(yīng)納的企業(yè)所得稅稅額為〔〕萬元。HTMLCONTROLForms.HTML:Option.1A18HTMLCONTROLForms.HTML:Option.1B24HTMLCONTROLForms.HTML:Option.1C30HTMLCONTROLForms.HTML:Option.1D40正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.116.兩人以上共同取得同一工程收入的計(jì)稅方法為〔〕。HTMLCONTROLForms.HTML:Option.1A先稅后分HTMLCONTROLForms.HTML:Option.1B先分后稅HTMLCONTROLForms.HTML:Option.1C先扣后稅再分HTMLCONTROLForms.HTML:Option.1D先分后扣再稅正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.117.財(cái)產(chǎn)轉(zhuǎn)讓所得中，可以扣除〔〕來計(jì)算應(yīng)納稅所得額。HTMLCONTROLForms.HTML:Option.1A20%HTMLCONTROLForms.HTML:Option.1B800HTMLCONTROLForms.HTML:Option.1C財(cái)產(chǎn)原值及合理費(fèi)用HTMLCONTROLForms.HTML:Option.1D財(cái)產(chǎn)原值正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.118.根據(jù)2006年3月20日財(cái)政部、國家稅務(wù)總局?關(guān)于調(diào)整和完善消費(fèi)稅政策的通知?，以下應(yīng)稅消費(fèi)品全國平均本錢利潤率為10%的是〔〕。HTMLCONTROLForms.HTML:Option.1A乙類卷煙HTMLCONTROLForms.HTML:Option.1B高檔手表HTMLCONTROLForms.HTML:Option.1C甲類卷煙HTMLCONTROLForms.HTML:Option.1D乘用車正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.119.以下工程不能扣減收入總額的是〔〕。HTMLCONTROLForms.HTML:Option.1A增值稅HTMLCONTROLForms.HTML:Option.1B消費(fèi)稅HTMLCONTROLForms.HTML:Option.1C營業(yè)稅HTMLCONTROLForms.HTML:Option.1D城建稅和教育費(fèi)附加正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.120.以下應(yīng)稅消費(fèi)品中適用稅率為0.2元/升的是〔〕。HTMLCONTROLForms.HTML:Option.1A黃酒HTMLCONTROLForms.HTML:Option.1B柴油HTMLCONTROLForms.HTML:Option.1C燃料油HTMLCONTROLForms.HTML:Option.1D無鉛汽油正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.121.根據(jù)稅法規(guī)定，稿酬所得應(yīng)納個(gè)人所得稅的實(shí)際稅率為〔〕。HTMLCONTROLForms.HTML:Option.1A20%HTMLCONTROLForms.HTML:Option.1B14%HTMLCONTROLForms.HTML:Option.1C15%HTMLCONTROLForms.HTML:Option.1D10%正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.122.根據(jù)新企業(yè)所得稅法的規(guī)定，以下工程中不準(zhǔn)予在稅前扣除的有〔〕。HTMLCONTROLForms.HTML:Option.1A企業(yè)銷售自產(chǎn)的商品時(shí)，商品的本錢HTMLCONTROLForms.HTML:Option.1B企業(yè)轉(zhuǎn)讓資產(chǎn)時(shí)，資產(chǎn)的凈值HTMLCONTROLForms.HTML:Option.1C企業(yè)轉(zhuǎn)讓投資時(shí)，投資的本錢HTMLCONTROLForms.HTML:Option.1D企業(yè)對外投資時(shí)，投資資產(chǎn)的本錢正確答案:DHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.123.屬于同一事項(xiàng)連續(xù)取得收入的，以〔〕取得的收入為一次計(jì)征個(gè)人所得稅A每天HTMLCONTROLForms.HTML:Option.1B每月HTMLCONTROLForms.HTML:Option.1C每周HTMLCONTROLForms.HTML:Option.1D每季正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.124.以下工程中，屬于稿酬所得的是〔〕。HTMLCONTROLForms.HTML:Option.1A書畫作品發(fā)表所得HTMLCONTROLForms.HTML:Option.1B文學(xué)作品發(fā)表所得HTMLCONTROLForms.HTML:Option.1C攝影作品發(fā)表所得HTMLCONTROLForms.HTML:Option.1D手稿原件正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.125.在從量定額計(jì)算消費(fèi)稅方法下，為了標(biāo)準(zhǔn)不同產(chǎn)品的計(jì)量單位，以準(zhǔn)確計(jì)算應(yīng)納稅額，消費(fèi)稅暫行條例實(shí)施細(xì)那么確定了噸與升兩個(gè)計(jì)量單位的換算標(biāo)準(zhǔn)，其中1噸啤酒可換算為〔〕。HTMLCONTROLForms.HTML:Option.1A962升HTMLCONTROLForms.HTML:Option.1B988升HTMLCONTROLForms.HTML:Option.1C1388升HTMLCONTROLForms.HTML:Option.1D1176升正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.126.某企業(yè)2021年度境內(nèi)所得應(yīng)納稅所得額為200萬元，在全年已預(yù)繳稅款50萬元，來源于境外某國稅前所得100萬元，境外實(shí)納稅款20萬元，該企業(yè)當(dāng)年匯算清繳應(yīng)補(bǔ)〔退〕的稅款為〔〕。HTMLCONTROLForms.HTML:Option.1A10萬元HTMLCONTROLForms.HTML:Option.1B12萬元HTMLCONTROLForms.HTML:Option.1C5萬元HTMLCONTROLForms.HTML:Option.1D79萬元正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.127.在中國境內(nèi)的外商投資企業(yè)和外國企業(yè)中工作取得工資、薪金所得的外籍人員，按每月工資、薪金收入減除〔〕取得的收入為一次計(jì)征個(gè)人所得稅。HTMLCONTROLForms.HTML:Option.1A800元HTMLCONTROLForms.HTML:Option.1B1000元HTMLCONTROLForms.HTML:Option.1C2000元HTMLCONTROLForms.HTML:Option.1D4800元正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.128.以下所得一次收入畸高的，可以實(shí)行加成征收〔〕。HTMLCONTROLForms.HTML:Option.1A勞務(wù)報(bào)酬所得HTMLCONTROLForms.HTML:Option.1B利息所得HTMLCONTROLForms.HTML:Option.1C稿酬所得HTMLCONTROLForms.HTML:Option.1D偶然所得正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.129.依據(jù)企業(yè)所得稅法的規(guī)定，以下各項(xiàng)中，按負(fù)擔(dān)、支付所得的所在地確定所得來源地的是〔〕。HTMLCONTROLForms.HTML:Option.1A銷售貨物所得HTMLCONTROLForms.HTML:Option.1B權(quán)益性投資所得HTMLCONTROLForms.HTML:Option.1C動(dòng)產(chǎn)轉(zhuǎn)讓所得HTMLCONTROLForms.HTML:Option.1D特許權(quán)使用費(fèi)所得正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.130.以下工程中，應(yīng)計(jì)入工資、薪金所得納稅的有〔〕。HTMLCONTROLForms.HTML:Option.1A職工加班費(fèi)補(bǔ)貼HTMLCONTROLForms.HTML:Option.1B誤餐補(bǔ)助HTMLCONTROLForms.HTML:Option.1C托兒費(fèi)補(bǔ)貼HTMLCONTROLForms.HTML:Option.1D獨(dú)生子女補(bǔ)貼正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.131.以下工程中不應(yīng)征收增值稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A古舊圖書HTMLCONTROLForms.HTML:Option.1B將產(chǎn)品贈(zèng)與他人HTMLCONTROLForms.HTML:Option.1C以物易物HTMLCONTROLForms.HTML:Option.1D逾期未收回包裝物不再退還的押金正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.132.以下各項(xiàng)中，依據(jù)企業(yè)所得稅法相關(guān)規(guī)定可計(jì)提折舊的生物資產(chǎn)是〔〕。HTMLCONTROLForms.HTML:Option.1A經(jīng)濟(jì)林HTMLCONTROLForms.HTML:Option.1B防風(fēng)固沙林HTMLCONTROLForms.HTML:Option.1C用材林HTMLCONTROLForms.HTML:Option.1D存欄待售的牲畜正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.133.根據(jù)新企業(yè)所得稅法的規(guī)定，以下是企業(yè)所得稅納稅人的是〔〕。HTMLCONTROLForms.HTML:Option.1A個(gè)體工商戶HTMLCONTROLForms.HTML:Option.1B個(gè)人獨(dú)資企業(yè)HTMLCONTROLForms.HTML:Option.1C合伙企業(yè)HTMLCONTROLForms.HTML:Option.1D非居民企業(yè)正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.134.按稅法規(guī)定，向個(gè)人支付〔〕時(shí)，不用代扣代繳個(gè)人所得稅。HTMLCONTROLForms.HTML:Option.1A偶然所得HTMLCONTROLForms.HTML:Option.1B其他所得HTMLCONTROLForms.HTML:Option.1C對企事業(yè)單位的承包經(jīng)營所得HTMLCONTROLForms.HTML:Option.1D個(gè)體工商戶的生產(chǎn)經(jīng)營所得正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.135.稿酬所得，適用比例稅率，其稅率為20%，并按應(yīng)納稅額減征〔〕。HTMLCONTROLForms.HTML:Option.1A10%HTMLCONTROLForms.HTML:Option.1B20%HTMLCONTROLForms.HTML:Option.1C30%HTMLCONTROLForms.HTML:Option.1D50%正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.136.以下出口貨物,免稅但不予退稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A出口卷煙HTMLCONTROLForms.HTML:Option.1B原油HTMLCONTROLForms.HTML:Option.1C天然牛黃HTMLCONTROLForms.HTML:Option.1D銅正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.137.以下應(yīng)稅消費(fèi)品中適用稅率為30%的是〔〕。HTMLCONTROLForms.HTML:Option.1A糧食白酒HTMLCONTROLForms.HTML:Option.1B珠寶玉石HTMLCONTROLForms.HTML:Option.1C煙絲HTMLCONTROLForms.HTML:Option.1D雪茄煙正確答案:CHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.138.以下人員為個(gè)人所得稅的非居民納稅義務(wù)人〔〕。HTMLCONTROLForms.HTML:Option.1A在中國境內(nèi)居住不滿一年的外籍人員HTMLCONTROLForms.HTML:Option.1B中國國內(nèi)公民HTMLCONTROLForms.HTML:Option.1C在中國境內(nèi)有住所的個(gè)人HTMLCONTROLForms.HTML:Option.1D在中國境內(nèi)定居的外國僑民正確答案:AHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.139.根據(jù)新企業(yè)所得稅法的規(guī)定，以下收入中要繳納企業(yè)所得稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A國債利息收入HTMLCONTROLForms.HTML:Option.1B符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益HTMLCONTROLForms.HTML:Option.1C在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)從居民企業(yè)取得與該機(jī)構(gòu)、場所有實(shí)際聯(lián)系的股息、紅利等權(quán)益性投資收益HTMLCONTROLForms.HTML:Option.1D接受某企業(yè)捐贈(zèng)的一臺機(jī)器設(shè)備正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.140.以下所得中，以一個(gè)月內(nèi)取得的收入為一次納稅的是〔〕。HTMLCONTROLForms.HTML:Option.1A稿酬所得HTMLCONTROLForms.HTML:Option.1B財(cái)產(chǎn)租賃所得HTMLCONTROLForms.HTML:Option.1C利息所得HTMLCONTROLForms.HTML:Option.1D財(cái)產(chǎn)轉(zhuǎn)讓所得正確答案:BHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.141.委托其他納稅人代銷貨物,其納稅義務(wù)發(fā)生的時(shí)間為〔〕。HTMLCONTROLForms.HTML:Option.1A發(fā)出代銷產(chǎn)品的當(dāng)天HTMLCONTROLForms.HTML:Option.1B代銷方收到代銷產(chǎn)品的當(dāng)天HTMLCONTROLForms.HTML:Option.1C按合同約定的收款日期的當(dāng)天HTMLCONTROLForms.HTML:Option.1D收到代銷單位代銷清單的當(dāng)天正確答案:DHTMLCONTROLForms.HTML:Hidden.1單項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.142.以下工程中，哪些所得可不征收個(gè)人所得稅〔〕。HTMLCONTROLForms.HTML:Option.1A股票轉(zhuǎn)讓所得HTMLCONTROLForms.HTML:Option.1B股息、紅得所得HTMLCONTROLForms.HTML:Option.1C偶然所得HTMLCONTROLForms.HTML:Option.1D特許權(quán)使用費(fèi)所得正確答案:AHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.143.以下工程中，計(jì)征個(gè)人所得稅時(shí)，允許從總收入中扣除800元的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A房租收入1500元HTMLCONTROLForms.HTML:Checkbox.1B有獎(jiǎng)銷售中一次獲獎(jiǎng)?wù)?200元HTMLCONTROLForms.HTML:Checkbox.1C一次取得咨詢費(fèi)收入2400元HTMLCONTROLForms.HTML:Checkbox.1D稿費(fèi)收入3500元正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.144.納稅人銷售的應(yīng)稅消費(fèi)品，其納稅義務(wù)的發(fā)生時(shí)間是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A采取賒銷和分期收款結(jié)算方式的，為銷售合同規(guī)定的收款日期的當(dāng)天HTMLCONTROLForms.HTML:Checkbox.1B采取預(yù)收貨款結(jié)算方式的，為發(fā)出應(yīng)稅消費(fèi)品的當(dāng)天HTMLCONTROLForms.HTML:Checkbox.1C進(jìn)口應(yīng)稅消費(fèi)品，其納稅義務(wù)的發(fā)生時(shí)間為報(bào)關(guān)進(jìn)口的當(dāng)天HTMLCONTROLForms.HTML:Checkbox.1D采取托收承付和委托銀行收款方式銷售的，為發(fā)出應(yīng)稅消費(fèi)品并辦妥托收手續(xù)的當(dāng)天HTMLCONTROLForms.HTML:Checkbox.1E采用其他結(jié)算方式的，為收訖銷售款或取得索取銷售款的憑據(jù)的當(dāng)天正確答案:ABCDEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.145.增值稅一般納稅人進(jìn)項(xiàng)稅額申報(bào)抵扣的時(shí)間是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A購進(jìn)貨物或應(yīng)稅勞務(wù)取得防偽稅控系統(tǒng)開具的增值稅專用發(fā)票，并經(jīng)稅務(wù)機(jī)關(guān)認(rèn)證通過的當(dāng)月申報(bào)抵扣HTMLCONTROLForms.HTML:Checkbox.1B進(jìn)口貨物從海關(guān)取得完稅憑證，應(yīng)當(dāng)在開具之日起90天后的第一個(gè)納稅申報(bào)期結(jié)束之前申報(bào)抵扣HTMLCONTROLForms.HTML:Checkbox.1C購進(jìn)貨物并付款后即可申報(bào)抵扣HTMLCONTROLForms.HTML:Checkbox.1D購進(jìn)貨物后即可申報(bào)抵扣HTMLCONTROLForms.HTML:Checkbox.1E購進(jìn)應(yīng)稅勞務(wù)以勞務(wù)費(fèi)用支付后即可申報(bào)抵扣正確答案:ABHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.146.營業(yè)稅的納稅期限分別為〔〕。HTMLCONTROLForms.HTML:Checkbox.1A5天HTMLCONTROLForms.HTML:Checkbox.1B20天HTMLCONTROLForms.HTML:Checkbox.1C10天HTMLCONTROLForms.HTML:Checkbox.1D15天HTMLCONTROLForms.HTML:Checkbox.1E1個(gè)月HTMLCONTROLForms.HTML:Checkbox.1F2個(gè)月正確答案:ACDEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.147.以下情形不屬于委托加工應(yīng)稅消費(fèi)品的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A委托方提供原料和主要材料，受托方收取加工費(fèi)和代墊局部輔助材料加工的應(yīng)稅消費(fèi)品HTMLCONTROLForms.HTML:Checkbox.1B由受托方提供原材料生產(chǎn)的應(yīng)稅消費(fèi)品HTMLCONTROLForms.HTML:Checkbox.1C受托方先將原材料賣給委托方，然后再接受加工的應(yīng)稅消費(fèi)品HTMLCONTROLForms.HTML:Checkbox.1D由受托方以委托方名義購進(jìn)原材料生產(chǎn)的應(yīng)稅消費(fèi)品正確答案:BCDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.148.在應(yīng)稅消費(fèi)品中需要以噸或升來確定銷售數(shù)量的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A金銀首飾HTMLCONTROLForms.HTML:Checkbox.1B黃酒HTMLCONTROLForms.HTML:Checkbox.1C乘用車HTMLCONTROLForms.HTML:Checkbox.1D汽油HTMLCONTROLForms.HTML:Checkbox.1E啤酒HTMLCONTROLForms.HTML:Checkbox.1F柴油正確答案:BDEFHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.149.不屬于城市維護(hù)建設(shè)稅的稅率之一的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A1%HTMLCONTROLForms.HTML:Checkbox.1B3%HTMLCONTROLForms.HTML:Checkbox.1C5%HTMLCONTROLForms.HTML:Checkbox.1D8%正確答案:BDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.150.以下可免征個(gè)人所得稅的個(gè)人所得是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A按規(guī)定比例提取的住房公積金HTMLCONTROLForms.HTML:Checkbox.1B企業(yè)為增加職工福利繳付的商業(yè)保險(xiǎn)金HTMLCONTROLForms.HTML:Checkbox.1C個(gè)人取得的教育儲(chǔ)蓄存款利息所得HTMLCONTROLForms.HTML:Checkbox.1D按規(guī)定比例提取的醫(yī)療保險(xiǎn)金正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.151.營業(yè)稅暫行條例關(guān)于納稅義務(wù)人區(qū)域性規(guī)定的具體情況是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A所提供的勞務(wù)發(fā)生在境內(nèi)HTMLCONTROLForms.HTML:Checkbox.1B加工、修理、修配勞務(wù)在境內(nèi)HTMLCONTROLForms.HTML:Checkbox.1C在境內(nèi)銷售煙、酒及酒精HTMLCONTROLForms.HTML:Checkbox.1D在境內(nèi)載運(yùn)旅客或貨物出境HTMLCONTROLForms.HTML:Checkbox.1E在境內(nèi)組織旅客出境旅游HTMLCONTROLForms.HTML:Checkbox.1F轉(zhuǎn)讓的無形資產(chǎn)在境內(nèi)使用HTMLCONTROLForms.HTML:Checkbox.1G所銷售的不動(dòng)產(chǎn)在境內(nèi)HTMLCONTROLForms.HTML:Checkbox.1H在境內(nèi)提供保險(xiǎn)勞務(wù)正確答案:ADEFGHHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.152.以下情形需要交納消費(fèi)稅的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A卷煙廠生產(chǎn)出用于卷煙的煙絲HTMLCONTROLForms.HTML:Checkbox.1B原油加工廠用生產(chǎn)出的汽油調(diào)合制成溶劑汽油HTMLCONTROLForms.HTML:Checkbox.1C石化廠把自己生產(chǎn)的柴油用于本廠基建工程的車輛使用HTMLCONTROLForms.HTML:Checkbox.1D汽車制造廠把自己生產(chǎn)的小汽車提供應(yīng)上級主管部門使用HTMLCONTROLForms.HTML:Checkbox.1E摩托車廠把自己生產(chǎn)的摩托車贈(zèng)送或贊助給摩托車?yán)愘愂质褂肏TMLCONTROLForms.HTML:Checkbox.1F酒廠把生產(chǎn)的滋補(bǔ)藥酒以福利的形式發(fā)給職工正確答案:BCDEFHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.153.某運(yùn)輸公司2006年12月運(yùn)營收入為30萬元,運(yùn)營支出為10萬元,該公司應(yīng)納營業(yè)稅稅額為〔〕。HTMLCONTROLForms.HTML:Checkbox.1A6000元HTMLCONTROLForms.HTML:Checkbox.1B9000元HTMLCONTROLForms.HTML:Checkbox.1C20000元HTMLCONTROLForms.HTML:Checkbox.1D10000元正確答案:BHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.154.城市維護(hù)建設(shè)稅是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A一種附加稅HTMLCONTROLForms.HTML:Checkbox.1B對進(jìn)口貨物不征稅HTMLCONTROLForms.HTML:Checkbox.1C稅款?？顚Ｓ玫囊环N稅HTMLCONTROLForms.HTML:Checkbox.1D采用幅度比例稅率HTMLCONTROLForms.HTML:Checkbox.1E與“三稅〞同時(shí)繳納的一種稅正確答案:ABCEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.155.我國個(gè)人所得稅實(shí)行的計(jì)征方法有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A分項(xiàng)征收HTMLCONTROLForms.HTML:Checkbox.1B分項(xiàng)扣除HTMLCONTROLForms.HTML:Checkbox.1C綜合征收HTMLCONTROLForms.HTML:Checkbox.1D分項(xiàng)定率正確答案:ABDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.156.在銷售價(jià)格之外向購貨方收取的以下費(fèi)用,并入銷售額計(jì)算納稅的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A手續(xù)費(fèi)HTMLCONTROLForms.HTML:Checkbox.1B銷項(xiàng)稅額HTMLCONTROLForms.HTML:Checkbox.1C獎(jiǎng)勵(lì)費(fèi)HTMLCONTROLForms.HTML:Checkbox.1D包裝費(fèi)正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.157.以下應(yīng)稅勞務(wù)適用營業(yè)稅稅率為3%的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A某航空公司取得空運(yùn)收入HTMLCONTROLForms.HTML:Checkbox.1B某廣告公司取得廣告收入HTMLCONTROLForms.HTML:Checkbox.1C某企業(yè)轉(zhuǎn)讓商標(biāo)權(quán)取得收入HTMLCONTROLForms.HTML:Checkbox.1D某企業(yè)出售廠房一幢正確答案:AHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.158.以下產(chǎn)品征收消費(fèi)稅的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A電視機(jī)HTMLCONTROLForms.HTML:Checkbox.1B圖書HTMLCONTROLForms.HTML:Checkbox.1C煙絲HTMLCONTROLForms.HTML:Checkbox.1D啤酒HTMLCONTROLForms.HTML:Checkbox.1E乘用車HTMLCONTROLForms.HTML:Checkbox.1F服裝HTMLCONTROLForms.HTML:Checkbox.1G汽油HTMLCONTROLForms.HTML:Checkbox.1H珠寶玉石正確答案:CDEGHHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.159.以下業(yè)務(wù)活動(dòng)收費(fèi)免征營業(yè)稅的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A托兒所、幼兒園收取的托兒費(fèi)HTMLCONTROLForms.HTML:Checkbox.1B婚姻介紹所收取的效勞費(fèi)HTMLCONTROLForms.HTML:Checkbox.1C保齡球場收取的效勞費(fèi)HTMLCONTROLForms.HTML:Checkbox.1D托運(yùn)站收取的裝卸搬運(yùn)費(fèi)HTMLCONTROLForms.HTML:Checkbox.1E博物館的門票收入正確答案:ABEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.160.應(yīng)征個(gè)人所得稅的工資、薪金所得包括〔〕。HTMLCONTROLForms.HTML:Checkbox.1A一般性工資HTMLCONTROLForms.HTML:Checkbox.1B年終加薪HTMLCONTROLForms.HTML:Checkbox.1C職務(wù)工資HTMLCONTROLForms.HTML:Checkbox.1D市內(nèi)交通補(bǔ)助正確答案:ABCHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.161.以下屬于出口免稅不退稅的貨物是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A來料加工復(fù)出口的貨物HTMLCONTROLForms.HTML:Checkbox.1B列入免稅工程的避孕藥品和工具HTMLCONTROLForms.HTML:Checkbox.1C銅及銅基合金HTMLCONTROLForms.HTML:Checkbox.1D國家方案內(nèi)出口的卷煙及軍品正確答案:ABDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.162.負(fù)有營業(yè)稅納稅義務(wù)的從事運(yùn)輸業(yè)務(wù)并計(jì)算盈虧的單位應(yīng)具備的條件是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A利用運(yùn)輸工具、從事運(yùn)輸業(yè)務(wù)、取得運(yùn)輸收入HTMLCONTROLForms.HTML:Checkbox.1B在稅務(wù)部門辦理稅務(wù)登記HTMLCONTROLForms.HTML:Checkbox.1C辦理工商登記HTMLCONTROLForms.HTML:Checkbox.1D在銀行設(shè)有結(jié)算帳戶正確答案:ADHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.163.對出口產(chǎn)品退還〔〕的，不退還已繳納的城市維護(hù)建設(shè)稅。HTMLCONTROLForms.HTML:Checkbox.1A增值稅HTMLCONTROLForms.HTML:Checkbox.1B關(guān)稅HTMLCONTROLForms.HTML:Checkbox.1C營業(yè)稅HTMLCONTROLForms.HTML:Checkbox.1D消費(fèi)稅正確答案:ADHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.164.稅法中確定屬于增值稅征稅范圍的特殊行為主要有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A視同銷售貨物HTMLCONTROLForms.HTML:Checkbox.1B加工、修理修配HTMLCONTROLForms.HTML:Checkbox.1C混合銷售HTMLCONTROLForms.HTML:Checkbox.1D兼營非應(yīng)稅勞務(wù)正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.165.以下應(yīng)稅勞務(wù)適用營業(yè)稅稅率為5%的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A某運(yùn)輸公司取得運(yùn)費(fèi)收入HTMLCONTROLForms.HTML:Checkbox.1B某建筑公司取得工程款HTMLCONTROLForms.HTML:Checkbox.1C企業(yè)轉(zhuǎn)讓專利技術(shù)取得轉(zhuǎn)讓費(fèi)收入HTMLCONTROLForms.HTML:Checkbox.1D某金融企業(yè)取得貸款利息收入正確答案:CDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.166.消費(fèi)稅的稅率有兩種形式，它們是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A比例稅率HTMLCONTROLForms.HTML:Checkbox.1B定額稅率HTMLCONTROLForms.HTML:Checkbox.1C固定稅率HTMLCONTROLForms.HTML:Checkbox.1D超額累進(jìn)稅率正確答案:ABHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.167.根據(jù)新企業(yè)所得稅法的規(guī)定，以下固定資產(chǎn)不得計(jì)算折舊在稅前扣除的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A未投入使用的機(jī)器、設(shè)備HTMLCONTROLForms.HTML:Checkbox.1B未投入使用的房屋、建筑物HTMLCONTROLForms.HTML:Checkbox.1C以經(jīng)營租賃方式租入的固定資產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D以融資租賃方式租出的固定資產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1E已足額提取折舊仍繼續(xù)使用的固定資產(chǎn)正確答案:ACDEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.168.根據(jù)企業(yè)所得稅法律制度的規(guī)定，計(jì)算應(yīng)納稅所得額時(shí)，對于以下工程不得計(jì)算折舊或攤銷費(fèi)用在稅前扣除的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A融資租入固定資產(chǎn)的改建支出HTMLCONTROLForms.HTML:Checkbox.1B單獨(dú)估價(jià)作為固定資產(chǎn)入賬的土地HTMLCONTROLForms.HTML:Checkbox.1C自創(chuàng)商譽(yù)HTMLCONTROLForms.HTML:Checkbox.1D固定資產(chǎn)的大修理支出HTMLCONTROLForms.HTML:Checkbox.1E自行開發(fā)的支出已在計(jì)算應(yīng)納稅所得額時(shí)扣除的無形資產(chǎn)正確答案:BCEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.169.以下營業(yè)稅應(yīng)稅工程適用5%稅率的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A轉(zhuǎn)讓土地使用權(quán)HTMLCONTROLForms.HTML:Checkbox.1B銷售建筑物HTMLCONTROLForms.HTML:Checkbox.1C經(jīng)營游覽場所HTMLCONTROLForms.HTML:Checkbox.1D金融經(jīng)紀(jì)業(yè)HTMLCONTROLForms.HTML:Checkbox.1E廣告業(yè)正確答案:ABDEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.170.依據(jù)企業(yè)所得稅法的規(guī)定，判定居民企業(yè)的標(biāo)準(zhǔn)有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A登記注冊地標(biāo)準(zhǔn)HTMLCONTROLForms.HTML:Checkbox.1B所得來源地標(biāo)準(zhǔn)HTMLCONTROLForms.HTML:Checkbox.1C經(jīng)營行為實(shí)際發(fā)生地標(biāo)準(zhǔn)HTMLCONTROLForms.HTML:Checkbox.1D實(shí)際管理機(jī)構(gòu)所在地標(biāo)準(zhǔn)正確答案:ADHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.171.根據(jù)新企業(yè)所得稅法的規(guī)定，企業(yè)的以下所得，可以免征、減征企業(yè)所得稅的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A從事符合條件的環(huán)境保護(hù)工程的所得HTMLCONTROLForms.HTML:Checkbox.1B從事符合條件的節(jié)能節(jié)水工程的所得HTMLCONTROLForms.HTML:Checkbox.1C符合條件的技術(shù)轉(zhuǎn)讓所得HTMLCONTROLForms.HTML:Checkbox.1D從事國家重點(diǎn)扶持的公共根底設(shè)施工程投資經(jīng)營的所得HTMLCONTROLForms.HTML:Checkbox.1E接受非貨幣資產(chǎn)捐贈(zèng)收入正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.172.以下營業(yè)稅應(yīng)稅工程適用3%稅率的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A鐵路運(yùn)輸HTMLCONTROLForms.HTML:Checkbox.1B對建筑物、構(gòu)筑物進(jìn)行修飾HTMLCONTROLForms.HTML:Checkbox.1C經(jīng)營金融、保險(xiǎn)業(yè)務(wù)HTMLCONTROLForms.HTML:Checkbox.1D租賃業(yè)HTMLCONTROLForms.HTML:Checkbox.1E報(bào)刊發(fā)行正確答案:ABEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.173.城市維護(hù)建設(shè)稅的特定目的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A調(diào)節(jié)經(jīng)濟(jì)結(jié)構(gòu)HTMLCONTROLForms.HTML:Checkbox.1B調(diào)整城市建設(shè)布局HTMLCONTROLForms.HTML:Checkbox.1C取得財(cái)政收入HTMLCONTROLForms.HTML:Checkbox.1D用于城市公用事業(yè)和公共設(shè)施的維護(hù)建設(shè)正確答案:DHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.174.不得抵扣進(jìn)項(xiàng)稅額的固定資產(chǎn)是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A機(jī)器、機(jī)械、運(yùn)輸工具，以及其他與生產(chǎn)經(jīng)營有關(guān)的設(shè)備、工具、器具HTMLCONTROLForms.HTML:Checkbox.1B用于集體福利的固定資產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1C用于個(gè)人消費(fèi)的固定資產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D房屋、建筑物等不動(dòng)產(chǎn)正確答案:BCDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.175.以下貨物免征增值稅的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A古舊圖書HTMLCONTROLForms.HTML:Checkbox.1B中小學(xué)校教材HTMLCONTROLForms.HTML:Checkbox.1C避孕藥品和用具HTMLCONTROLForms.HTML:Checkbox.1D外國政府、國際組織無償援助的進(jìn)口物資和設(shè)備正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.176.增值稅的征收范圍包括〔〕。HTMLCONTROLForms.HTML:Checkbox.1A銷售或進(jìn)口的貨物HTMLCONTROLForms.HTML:Checkbox.1B銷售不動(dòng)產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1C轉(zhuǎn)讓無形資產(chǎn)HTMLCONTROLForms.HTML:Checkbox.1D提供的加工、修理修配勞務(wù)正確答案:ADHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.177.以下所得中，屬于免征個(gè)人所得稅的工程是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A殘疾人所得HTMLCONTROLForms.HTML:Checkbox.1B獨(dú)生子女補(bǔ)貼HTMLCONTROLForms.HTML:Checkbox.1C保險(xiǎn)賠款HTMLCONTROLForms.HTML:Checkbox.1D儲(chǔ)蓄存款利息正確答案:BCHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.178.一般納稅人的認(rèn)定有以下標(biāo)準(zhǔn)〔〕。HTMLCONTROLForms.HTML:Checkbox.1A年應(yīng)稅銷售額超過規(guī)定標(biāo)準(zhǔn)HTMLCONTROLForms.HTML:Checkbox.1B會(huì)計(jì)核算健全HTMLCONTROLForms.HTML:Checkbox.1C能按規(guī)定向稅務(wù)機(jī)關(guān)報(bào)送有關(guān)稅務(wù)資料HTMLCONTROLForms.HTML:Checkbox.1D個(gè)體戶HTMLCONTROLForms.HTML:Checkbox.1E不經(jīng)常發(fā)生增值稅應(yīng)稅行為的企業(yè)正確答案:ABCHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.179.以下各項(xiàng)所得，應(yīng)征個(gè)人所得稅的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A部門支付給個(gè)人的生活困難補(bǔ)助費(fèi)HTMLCONTROLForms.HTML:Checkbox.1B稿酬所得HTMLCONTROLForms.HTML:Checkbox.1C勞務(wù)報(bào)酬所得HTMLCONTROLForms.HTML:Checkbox.1D保險(xiǎn)賠款正確答案:BCHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.180.以下關(guān)于居民企業(yè)和非居民企業(yè)的說法符合新企業(yè)所得稅法的規(guī)定的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A企業(yè)分為居民企業(yè)和非居民企業(yè)HTMLCONTROLForms.HTML:Checkbox.1B居民企業(yè)應(yīng)當(dāng)就其來源于中國境內(nèi)、境外所得繳納企業(yè)所得稅HTMLCONTROLForms.HTML:Checkbox.1C非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所，其機(jī)構(gòu)、場所取得的來源于中國境內(nèi)、境外所得都要繳納企業(yè)所得稅HTMLCONTROLForms.HTML:Checkbox.1D非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所，其機(jī)構(gòu)、場所取得的來源于中國境內(nèi)所得和境外所得中與其設(shè)立機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得要繳納企業(yè)所得稅HTMLCONTROLForms.HTML:Checkbox.1E非居民企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的，只就其中國境內(nèi)所得繳納企業(yè)所得稅正確答案:ABDEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.181.稅法中確定屬于增值稅征稅范圍的特殊工程主要有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A貨物期貨(包括商品期貨和貴金屬期貨)HTMLCONTROLForms.HTML:Checkbox.1B銀行銷售金銀的業(yè)務(wù)HTMLCONTROLForms.HTML:Checkbox.1C典當(dāng)業(yè)的死當(dāng)物品銷售業(yè)務(wù)和寄售業(yè)代委托人銷售物品的業(yè)務(wù)HTMLCONTROLForms.HTML:Checkbox.1D自然災(zāi)害損失HTMLCONTROLForms.HTML:Checkbox.1E集郵商品的生產(chǎn)銷售以及郵政部門以外的其他單位和個(gè)人經(jīng)銷集郵商品正確答案:ABCEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.182.在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)從中國境內(nèi)取得的以下所得，應(yīng)按收入全額計(jì)算征收企業(yè)所得稅的有〔〕。HTMLCONTROLForms.HTML:Checkbox.1A股息HTMLCONTROLForms.HTML:Checkbox.1B轉(zhuǎn)讓財(cái)產(chǎn)所得HTMLCONTROLForms.HTML:Checkbox.1C租金HTMLCONTROLForms.HTML:Checkbox.1D特許權(quán)使用費(fèi)正確答案:ACDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.183.準(zhǔn)予從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A從銷售方取得的增值稅專用發(fā)票上注明的增值稅額HTMLCONTROLForms.HTML:Checkbox.1B從海關(guān)取得的完稅憑證上注明的增值稅額HTMLCONTROLForms.HTML:Checkbox.1C外購機(jī)器設(shè)備增值稅專用發(fā)票上注明的增值稅額HTMLCONTROLForms.HTML:Checkbox.1D向農(nóng)業(yè)生產(chǎn)者購置的免稅農(nóng)業(yè)產(chǎn)品,或者向小規(guī)模納稅人購置的農(nóng)業(yè)產(chǎn)品按買價(jià)和規(guī)定的扣除率計(jì)算的進(jìn)項(xiàng)稅額正確答案:ABCDHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.184.納稅人自產(chǎn)自用的應(yīng)稅消費(fèi)品，凡用于其他方面，沒有同類消費(fèi)品銷售價(jià)格的，按照組成計(jì)稅價(jià)格計(jì)算稅額。以下公式中屬于組成計(jì)稅價(jià)格計(jì)算公式的是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A〔本錢+利潤〕÷〔1-消費(fèi)稅稅率〕HTMLCONTROLForms.HTML:Checkbox.1B含增值稅的銷售額÷〔1+增值稅稅率或征收率〕HTMLCONTROLForms.HTML:Checkbox.1C〔關(guān)稅完稅價(jià)格+關(guān)稅〕÷〔1-消費(fèi)稅稅率〕HTMLCONTROLForms.HTML:Checkbox.1D出口數(shù)量×單位本錢正確答案:ACHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidden.185.根據(jù)新企業(yè)所得稅法的規(guī)定，以下說法中，正確的選項(xiàng)是〔〕。HTMLCONTROLForms.HTML:Checkbox.1A企業(yè)在匯總計(jì)算繳納企業(yè)所得稅時(shí)，其境外營業(yè)機(jī)構(gòu)的虧損可以抵減境內(nèi)營業(yè)機(jī)構(gòu)的贏利HTMLCONTROLForms.HTML:Checkbox.1B在計(jì)算應(yīng)納稅所得額時(shí)，企業(yè)財(cái)務(wù)、會(huì)計(jì)處理方法與稅收法律、行政法規(guī)的規(guī)定不一致的，應(yīng)當(dāng)依照稅收法律、行政法規(guī)的規(guī)定計(jì)算HTMLCONTROLForms.HTML:Checkbox.1C對非居民企業(yè)的扣繳義務(wù)人未依法扣繳或無法履行扣繳義務(wù)的，由納稅人在所得發(fā)生地繳納HTMLCONTROLForms.HTML:Checkbox.1D企業(yè)的固定資產(chǎn)由于技術(shù)進(jìn)步等原因，確需加速折舊的，可以采用加速折舊法、年數(shù)總和法計(jì)提折舊，但不能縮短折舊年限HTMLCONTROLForms.HTML:Checkbox.1E新稅收優(yōu)惠體系為“產(chǎn)業(yè)優(yōu)惠為主、區(qū)域優(yōu)惠為輔〞正確答案:BEHTMLCONTROLForms.HTML:Hidden.1多項(xiàng)選擇題HTMLCONTROLForms.HTML:Hidd