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1、2011年《财经法规与会计的职业道德》练习题一,单选题1,同一计税依据,不论数额大小,只规定统一的法定比例的税率,被称为( )。 A.比例税率 B.定额税率 C.累进税 D.法定税率2,增值税一般纳税人有两档税率。其中的低税率为( )。 A.4% B.6% C.13% D.17%3,某增值税一般纳税人,某月销售应税货物取得不含增值税的销售收入额500000元,当月购进货物200000元,增值税专用发票上注明的进项税税额为34000元,增值税适用税率为17%。其当月应纳税额为( )。 A.51000 B.85000 C.34000 D.5
2、0004,小规模纳税人生产企业,某月销售应税货物取得含增值税的销售额30900元,增值税征收率3%。其当月应纳税额为( )。 A.900 B.30000 C.9000 D.9275,采用赊销、分期收款结算方式的,增值税专用发票开具时限为( )。 A.收到货款的当天 market.Economicdevelopmentzone,gatheredagroupofscientificandtechnologicalachievementsintothesmallmicro-enterprise,small,hightechnologyconte
3、nt,fromthepointofviewofinnovation,creativeinaparticulararea,orevenunique,currentlyseenotaxation,production,employment,innovation,thedevelopmentofscienceandtechnologywasalwaysleading,tobeproactive,thefocusontechnologyinnovationtolong-termfoster.2,payspecialattentiontoconstruct
4、ion,solidtechnologybase.Scienceandtechnologyinnovationplatformistheincubatorofinnovationabilityofenterprises,isanimportantcarrierofregionalindependentinnovationandscientificandtechnologicalprogress.Toactivebuildingtechnologyinnovationserviceplatform,advancetotechnologyresourc
5、esbuildshared,mainlyoftechnologyinformationserviceplatform,andtointellectualpropertytradingmainlyoftechnologyserviceplatformconstruction,tothinskinwalnut,andgarlic,andLakeproducts,featuresindustrydevelopmentmainlyofagriculturaltechnologyserviceplatform,tochemical,andpaper,and
6、mechanicalmanufacturing,advantageindustrymainlyofpublicserviceplatform,developmentprofessionalsextechnologyenterpriseincubatorandallCreateaspacetoforminterconnectionandnetworkresourcesharingplatform,greatlyimprovedserviceabilityandlevelofscienceandtechnology;mustcloselyrelyon
7、thefeaturesanddevelopmentofCountyindustryconditions,strengtheningthevariousindustrialparks,scienceandtechnologybase,thescienceandtechnologyintermediaryserviceB.货物移送的当天 C.合同约定的收款日期的当天D.取得索取销售款凭据的当天6,根据《消费税暂行条例》的规定,下列各项中,不属于消费税征收范围的是( )。A.汽车轮胎 B.游艇C.高档手机D.高尔夫球及球具7,单位将不动产无偿赠与他人,
8、视同销售不动产征收营业税,其纳税义务发生时间是( )。A.将不动产交付对方使用的当天B.不动产所有权转移的当天C.签订不动产赠与合同的当