成考院校在线答案
- 2022-09-12 [多选] <p class="MsoNormal">4、<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>
- 2022-09-12 [多选] <p class="MsoNormal">5、<span style="font-family:宋体">某日用化工厂进口一批护肤护发用品，在报关进口时，应向海关申报缴纳（</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>
- 2022-09-12 [多选] <p class="MsoNormal">3、<span style="font-family:宋体">下列属于小规模纳税人的是（</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>
- 2022-09-12 [多选] <p class="MsoNormal">2、<span style="font-family:宋体">下列各项中，符合营业税法有关征收管理规定的有（</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>
- 2022-09-12 [多选] <p class="MsoNormal">8、<span style="font-family:宋体">房产税的征税范围包括（</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>
- 2022-09-12 [多选] <p class="MsoNormal">6、<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>
- 2022-09-12 [多选] <p class="MsoNormal">1、<span style="font-family:宋体">房产税的征收范围是（</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>
- 2022-09-12 [判断] <p class="MsoNormal">14、<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>
- 2022-09-12 [判断] <p class="MsoNormal">11、<span style="font-family:宋体">企业、企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位</span><span lang="EN-US">(</span><span style="font-family:宋体">以下统称从事生产、经营的纳税人</span><span lang="EN-US">)</span><span style="font-family:宋体">自领取营业执照之日起</span><span lang="EN-US">1</span><span style="font-family:宋体">个月内，持有关证件，向生产、经营地或者纳税义务发生地的主管税务机关申报办理税务登记。（</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>
- 2022-09-12 [判断] <p class="MsoNormal">16、<span style="font-family:宋体">对销售除啤酒、黄酒外的其他酒类产品而收取的包装物押金，无论是否返还以及会计上如何核算，均应并入当期销售额计征增值税。（</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>