【判断题】【消耗次数:1】
从小规模纳税人购进货物的净利润=销售额-购货成本-城建税和教育费附加-所得税。(  )
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相关题目
【判断题】 增值税小规模纳税人购进货物支付的增值税直接计入有关货物的成本。()
①  正确
②  错误
【多选题】 小规模纳税人税务筹划临界点(  ),免征城建税。
①  月销售额或营业额≤5万元
②  季度销售额或营业额≤10万元
③  月销售额或营业额≤3万元
④  季度销售额或营业额≤9万元
【多选题】 小规模纳税人税务筹划临界点(  ),免征教育费附加。
①  月销售额或营业额≤10万元
②  季度销售额或营业额≤10万元
③  月销售额或营业额≤20万元
④  季度销售额或营业额≤30万元
【单选题】 增值税小规模纳税人销售货物,提供加工、修理修配劳务月销售额不超过(  )。
①  1万元
②  3万元
③  2万元
④  5万元
【单选题】 对月销售额未超过(  )万元的小规模纳税人免征增值税。
①  15
②  10
③  20
④  25
【判断题】 若实际增值率小于R(购进货物的含税价与从一般纳税人购进货物的含税价的比率),应当选择小规模纳税人身份。(? ?)
①  正确
②  错误
【判断题】 若实际增值率小于R(购进货物的含税价与从一般纳税人购进货物的含税价的比率),应当选择小规模纳税人身份。(? ?)
①  正确
②  错误
【多选题】 小规模纳税人月销售额超过10万元的,使用增值税发票管理系统开具(  )。
①  增值税普通发票
②  机动车销售统一发票
③  增值税电子普通发票
④  企业所得税发票
【单选题】 某增值税一般纳税人从小规模纳税人处购进免税农产品,正确的税务处理是()。
①  不抵扣进项税额
②  按6%的扣除率计算抵扣进项税额
③  按10%的扣除率计算抵扣进项税额
④  按13%的扣除率计算抵扣进项税额
【单选题】 小规模纳税人总销售额超过免税额度标准,但在扣除本期发生的销售不动产的销售额后仍未超过(  )万元的,其销售货物、劳务、服务、无形资产取得的销售额,可享受小规模纳税人免税政策。
①  3
②  5
③  7
④  10
随机题目
【单选题】 Shakespeare’s greatest tragedies are the following works except ____.
①  Hamlet
②  King Lear
③  Romeo and Juliet
④  Othello
【单选题】 Which of the following is NOT true about The Canterbury Tales?
①  It is written in the form of a dream.
②  Chaucer chose a pilgrimage as the framework for the stories.
③  It is written for the greater part in heroic couplet.
④  “The General Prologue” introduces the pilgrims, the time and occasion of the pilgrimage.
【单选题】 Beowulf, the oldest great long poem ever written in English, is composed in a form of____.
①  epics
②  lyrics
③  folk songs
④  sagas
【单选题】 What meaning is referred to if we say the meaning of “dog” is friendship and loyalty?
①  denotative meaning
②  connotative meaning
③  literal meaning
④  labeled meaning.
【单选题】 What does it mean to know a word?
①  know its pronunciation and stress
②  know its spelling and grammatical properties
③  know its meaning and know when and how to use it
④  all of the above.
【单选题】 Which of the following statement is not true about vocabulary?
①  a vocabulary item can be more than one word
②  Vocabulary can not be taught. It must be learned by the individuals
③  Words are best learned in context
④  An English-English dictionary is an important aid for students.
【单选题】 What meaning is referred to if we say the meaning of “dog” is an animal with four legs and a tail, often kept as a pet or trained for work?
①  denotative meaning
②  connotative meaning
③  extended meaning
④  inspired meaning.
【单选题】 What do the following examples indicate? Big, huge; enormous, immense; male, masculine .
①  synonyms
②  antonyms
③  hyponyms
④  collocations.
【单选题】 What is referred to if we say “see a movie, watch a play, look at a picture”?
①  denotative meaning
②  connotative meaning
③  collocations
④  synonyms.
【单选题】 What are two categories of vocabulary?
①  Receptive vocabulary and productive vocabulary
②  innate vocabulary and learned vocabulary
③  familiar vocabulary and unfamiliar vocabulary
④  new vocabulary and old vocabulary.