成考院校在线答案
- 2024-03-05 [多选] <p class="MsoNormal">22、<span style="font-family:宋体">下列各项中，符合印花税有关规定的有（</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 [判断] <p class="MsoNormal">31、<span style="font-family:宋体">外贸企业直接购进国家规定的免税货物（包括免税农产品）出口的，免增值税但不予退税。（</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 [判断] <p class="MsoNormal">36、<span style="font-family:宋体">国有、集体企业出售，被出售企业原法人予以注销，并且买受人按照《中华人民共和国劳动法》等国家有关法律法规政策妥善安置原企业</span><span lang="EN-US">30%</span><span style="font-family:宋体">以上职工的，对其承受所购企业的土地、房屋权属，免征契税。（</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 [判断] <p class="MsoNormal">38、<span style="font-family:宋体">工资、薪金所得与劳务报酬所得均适用超额累进税率，特许权使用费所得与财产转让所得均适用比例税率。（</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 [判断] <p class="MsoNormal">33、<span style="font-family:宋体">纳税人自产自用的应税消费品，用于连续生产应税消费品的，不缴纳消费税。（</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 [判断] <p class="MsoNormal">34、<span style="font-family:宋体">一般情况下，纳税人用于公益、救济性的捐赠，在年应纳税所得额</span><span lang="EN-US">3%</span><span style="font-family:宋体">以内的部分，准予扣除，超过部分不得扣除。（</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 [判断] <p class="MsoNormal">40、<span style="font-family:宋体">纳税人自产自用的应税消费品，用于连续生产应税消费品的，于移送使用时缴纳消费税。（</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 [判断] <p class="MsoNormal">32、<span style="font-family:宋体">城市维护建设税的计税依据是纳税人交纳的增值税、营业税和所得税。（</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 [判断] <p class="MsoNormal">39、<span style="font-family:宋体">企业利用废水、废气、废渣等废弃物为主要原料进行生产的，可在</span><span lang="EN-US">3</span><span style="font-family:宋体">年内减征或免征所得税。（</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 [判断] <p class="MsoNormal">37、<span style="font-family:宋体">纳税人未按照规定期限缴纳税款，从滞纳之日起，按日加收滞纳税款</span><span lang="EN-US">5</span><span style="font-family:宋体">‰的滞纳金。（</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>