成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">37、<span style="font-family:宋体">《中华人民共和国营业税暂行条例》的法律级次属于（</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">21、<span style="font-family:宋体">下列与应税合同有关的印花税纳税人是（</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">29、<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>
- 2022-09-12 [单选] <p class="MsoNormal">25、<span style="font-family:宋体">税收征收工作的基础是（</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">22、<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>
- 2022-09-12 [单选] <p class="MsoNormal">30、<span style="font-family:宋体">下列不属于城市维护建设税计税依据的是（</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">35、<span style="font-family:宋体">下列各项中，属于印花税免税的是（</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">39、<span style="font-family:宋体">车船税的缴纳时间为（</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">34、<span style="font-family:宋体">下列情形中，不可以向海关申请退还关税的有（</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>
- 2022-09-12 [单选] <p class="MsoNormal">23、<span style="font-family:宋体">某人民团体</span><span lang="EN-US">A</span><span style="font-family:宋体">、</span><span lang="EN-US">B</span><span style="font-family:宋体">两栋办公楼，</span><span lang="EN-US">A</span><span style="font-family:宋体">栋占地</span><span lang="EN-US">3 000</span><span style="font-family:宋体">平方米，</span><span lang="EN-US">B</span><span style="font-family:宋体">栋占地</span><span lang="EN-US">1 000</span><span style="font-family:宋体">平方米。</span><span lang="EN-US">2008</span><span style="font-family:宋体">年</span><span lang="EN-US">3</span><span style="font-family:宋体">月</span><span lang="EN-US">30</span><span style="font-family:宋体">日至</span><span lang="EN-US">12</span><span style="font-family:宋体">月</span><span lang="EN-US">31</span><span style="font-family:宋体">日该团体将</span><span lang="EN-US">B</span><span style="font-family:宋体">栋出租。当地城镇土地使用税的税率为每平方米</span><span lang="EN-US">15</span><span style="font-family:宋体">元，该团体</span><span lang="EN-US">2008</span><span style="font-family:宋体">年应缴纳城镇土地使用税（</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>