成考院校在线答案
- 2024-03-05 [单选] <p class="MsoNormal">6、<span style="font-family:宋体">某航运公司</span><span lang="EN-US">2008</span><span style="font-family:宋体">年拥有机动船</span><span lang="EN-US">4</span><span style="font-family:宋体">艘</span> <span style="font-family:宋体">，每艘净吨位为</span><span lang="EN-US">3 000</span><span style="font-family:宋体">吨，其所在省车船税计税标准为净吨位</span><span lang="EN-US">2 001</span><span style="font-family:宋体">～</span><span lang="EN-US">10 000</span><span style="font-family:宋体">吨的，每吨</span><span lang="EN-US">5</span><span style="font-family:宋体">元。该航运公司</span><span lang="EN-US">2008</span><span style="font-family:宋体">年应缴纳车船税（</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 [多选] <p class="MsoNormal">21、<span style="font-family:宋体">下列各项中，除另有规定外，可以享受增值税出口免税并退税优惠政策的有（</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 [多选] <p class="MsoNormal">27、<span style="font-family:宋体">下列项目可以免征个人所得税的是（</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 [多选] <p class="MsoNormal">30、<span style="font-family:宋体">按我国现行个人所得税法的规定，下列可以享受附加减除费用的个人有（</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 [多选] <p class="MsoNormal">29、<span style="font-family:宋体">下列稿酬中，应合并为一次所得征税的有（</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 [多选] <p class="MsoNormal">23、<span style="font-family:宋体">下列各项中，符合房产税纳税义务发生时间规定的有（</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 [多选] <p class="MsoNormal">21、<span style="font-family:宋体">下列属于资源税的纳税主体的是（</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 [多选] <p class="MsoNormal">27、<span style="font-family:宋体">下列各项中，应当征收消费税的有（</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 [多选] <p class="MsoNormal">28、<span style="font-family:宋体">消费税计征中，采用计税方便的定额税率的有（</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 [多选] <p class="MsoNormal">29、<span style="font-family:宋体">增值税的征税范围包括（</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>