【判断题】【消耗次数:1】
计税依据是计算应纳税额的依据或标准,是区别不同税种的重要标志。( )
正确
错误
参考答案:
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相关题目
【判断题】 纳税人申报的计税依据明显偏低,但有正当理由的,税务机关有权核定其应纳税额。( )
①  正确
②  错误
【单选题】 下列税法要素中,可以作为区别不同税种的重要标志的是( )。
①  税收优惠
②  纳税期限
③  征税对象
④  税率
【单选题】 下列税种中,征税对象与计税依据一致的是
①  企业所得税
②  土地使用税
③  消费税
④  资源税
【多选题】 环境保护税应纳税额按照(  )方法计算。
①  应税固体废物的应纳税额为固体废物排放量乘以具体适用税额
②  应税大气污染物的应纳税额为污染当量数乘以具体适用税额
③  应税噪声的应纳税额为超过国家规定标准的分贝数对应的具体适用税额
④  应税水污染物的应纳税额为污染当量数乘以具体适用税额
【判断题】 建筑安装工程税金中的城市维护建设税应纳税额的计算公式为:应纳税额=应纳营业税额×适用税率。
①  正确
②  错误
【单选题】 进口应税消费品,实行从价定率办法计算应纳消费税,计税依据为()。
①  关税完税价格
②  应税消费品的销售额
③  组成计税价格
④  同类应税消费品的销售额
【多选题】 消费税应纳税额的计算方法有( )。
①  从价定率
②  从量定额
③  从价定率和从量定额复合计税
④  累进计税
【单选题】 下列各项中,采用超额累进税率计算应纳税额的是()。
①  对加工服装征收的增值税
②  对销售房屋征收的增值税
③  对综合所得征收的个人所得税
④  对综合所得征收的个人所得税
【简答题】 增值税一般计税方法应纳税额为:[填空]减去[填空]
【简答题】 增值税一般计税方法应纳税额为:[填空]减去[填空]
随机题目
【单选题】 Frank almost never received any education, ____?
①  would he
②  did he
③  didn’t he
④  wouldn’t he
【单选题】 The teeth are ____, but they look very natural.
①  false
②  correct
③  fake
④  unnatural
【单选题】 You should know better than ____ your little sister at home by herself.
①  to leave
②  leaving
③  to have left
④  left
【单选题】 There _____ a basketball match between Class One and Class Three this afternoon.
①  is going to be
②  will have
③  are going to be
④  is going to have
【单选题】 A well written composition ____ good choice of words and clear organization among other things.
①  calls for
②  calls on
③  calls up
④  calls off
【单选题】 A large part of a person’s memory is ____ words and combination of words.
①  by means of
②  in terms of
③  in connection with
④  by way of
【单选题】 —Whydontwetakealittlebreak?—Didntwejusthave ______ .
①  it
②  that
③  one
④  this
【单选题】 Outside my office window there is a fire ____ on the right.
①  escape
②  ladder
③  steps
④  stairs
【单选题】 ____ in the past, at the moment it is a favorite choice for wedding gown.
①  Unpopular has as white been
②  White has been as unpopular
③  Unpopular has been as white
④  Unpopular as white has been
【单选题】 He is unfair, _____ he?
①  is
②  isn’ t
③  does
④  doesn’ t