成考院校在线答案
- 2022-09-12 [判断] <p class="MsoNormal">20、<span style="font-family:宋体">在我国现行税制中，消费税属于中央和地方共享税，是中央财政收入中仅次于增值税的第二大税。（</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>
- 2022-09-12 [判断] <p class="MsoNormal">19、<span style="font-family:宋体">纳税人有合并、分立情形的，应当向税务机关报告，并依法缴清税款。纳税人合并时未缴清税款的，应当由合并后的纳税人继续履行未履行的纳税义务；纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。（</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">13、<span style="font-family:宋体">营业账簿中记载资金的账簿，其印花税应纳税额</span><span lang="EN-US">=</span><span style="font-family:宋体">实收资本×</span><span lang="EN-US">0.5</span><span style="font-family:宋体">‰。（</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">18、<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>
- 2022-09-12 [判断] <p class="MsoNormal">17、<span style="font-family:宋体">我国企业所得税采用比例税率，法定基本税率为</span><span lang="EN-US">33%</span><span style="font-family:宋体">。此外，还设置了两档优惠税率，分别是</span><span lang="EN-US">27%</span><span style="font-family:宋体">、</span><span lang="EN-US">30%</span><span style="font-family:宋体">。（</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">15、<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>
- 2022-09-12 [判断] <p class="MsoNormal">12、<span style="font-family:宋体">纳税人在购买机动车交通事故责任强制保险时缴纳车船税的，不再向地方税务机关申报纳税。（</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>
- 2022-09-12 [单选] <p class="MsoNormal">33、<span style="font-family:宋体">下列车船免征车船税的是（</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>
- 2022-09-12 [单选] <p class="MsoNormal">24、<span style="font-family:宋体">按照税收负担是否可以转嫁，可以将税收分为（</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>
- 2022-09-12 [单选] <p class="MsoNormal">32、<span style="font-family:宋体">房产税由房产所在地的哪个机构征收？（</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>