成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">36、<span style="font-family:宋体">《中华人民共和国增值税暂行条例》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">38、<span style="font-family:宋体">根据我国企业所得税的规定，下列经营者应当缴纳企业所得税的是（</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>
- 2022-09-12 [单选] <p class="MsoNormal">27、<span style="font-family:宋体">某企业当年发生的销售（营业）收入为</span><span lang="EN-US">1 800</span><span style="font-family:宋体">万元，利润总额为</span><span lang="EN-US">600</span><span style="font-family:宋体">万元，发生的业务招待费</span><span lang="EN-US">18</span><span style="font-family:宋体">万元，则允许在所得税前扣除的业务招待费为（</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">28、<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>
- 2022-09-12 [单选] <p class="MsoNormal">26、<span style="font-family:宋体">下列消费品中，属于在零售环节征收消费税的是（</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">31、<span style="font-family:宋体">车船税的缴纳地点是（</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">40、<span style="font-family:宋体">在计算企业应纳税所得额时，下列项目中的（</span><span lang="EN-US"> </span><span style="font-family:宋体">）不允许扣除。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [多选] <p class="MsoNormal">4、<span style="font-family:宋体">甲公司于</span><span lang="EN-US">2008</span><span style="font-family:宋体">年</span><span lang="EN-US">8</span><span style="font-family:宋体">月与乙公司签订了数份以货易货合同，以共计</span><span lang="EN-US">750 000</span><span style="font-family:宋体">元的钢材换取</span><span lang="EN-US">650 000</span><span style="font-family:宋体">元的水泥，甲公司取得差价</span><span lang="EN-US">100 000</span><span style="font-family:宋体">元。下列各项中表述正确的有（</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">5、<span style="font-family:宋体">根据我国个人所得税法，个人从事（</span><span lang="EN-US"> </span><span style="font-family:宋体">）劳务所得属于劳务报酬所得。</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">下列哪项属于企业所得税纳税人可分期确定经营营业收入的事项？（</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>