成考院校在线答案
- 2024-03-05 [单选] <p class="MsoNormal">1、<span style="font-family:宋体">下列各项中，应同时征收增值税和消费税的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">10、<span style="font-family:宋体">纳税人所在地不在市区、县城或镇的，城市维护建设税税率为（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">14、<span style="font-family:宋体">下列外购商品中已缴纳的消费税，可以从本企业应纳消费税额中扣除的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="text-indent:21.0pt">17、<span style="font-family:宋体">下列土地，可以依法免缴城镇土地使用税的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">15、<span style="font-family:宋体">资源税法一般设计采用（</span><span lang="EN-US"> </span><span style="font-family:宋体">）征税。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">4、<span style="font-family:宋体">下列各项中，属于税务行政机关作出的征税行为的有（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">7、<span style="font-family:宋体">从境外购进原产于中国境内的货物，海关依照《海关进出口税则》（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">19、<span style="font-family:宋体">下列各项中，属于营业税征税范围的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">13、<span style="font-family:宋体">（</span><span lang="EN-US"> </span><span style="font-family:宋体">），在计算所得税时不适用速算扣除方法。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">18、<span style="font-family:宋体">对劳务报酬所得，可用速算扣除数办法计算个人所得税，采用（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>