【单选题】【消耗次数:1】
《中华人民共和国增值税暂行条例实施细则》第九条所称的其他个人,采取一次性收取租金形式出租不动产取得的租金收入,可在对应的租赁期内平均分摊,分摊后的月租金收入未超过(  )万元的,免征增值税。
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相关题目
【单选题】 其他个人采取一次性收取租金形式出租不动产取得的租金收入,可在对应的租赁期内平均分摊,分摊后的月租金收入未超过(  )万元的,免征增值税。
①  10
②  15
③  30
④  50
【判断题】 其他个人采取一次性收取租金形式出租不动产取得的租金收入,可在对应的租赁期内平均分摊,分摊后的月租金收入未超过20万元的,免征增值税。(  )
① 
② 
【单选题】 根据《中华人民共和国增值税暂行条例》的规定,我国纳税人出口货物,适用(? ?)税率。
①  16%
②  10%
③  6%
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【单选题】 根据《中华人民共和国增值税暂行条例》的规定,我国纳税人出口货物,适用(? ?)税率。
①  16%
②  10%
③  6%
④ 
【单选题】 《增值税暂行条例》所称增值税扣税凭证,不包括()。
①  增值税专用发票
②  海关进口增值税专用缴款书
③  农产品收购发票和农产品销售发票
④  废旧物资收购发票
【单选题】 根据我国土地增值税暂行条例实施细则的规定,土地增值税的计税依据是( )。
①  转让房地产取得的收入额
②  房地产开发总投资额
③  转让房地产取得的利润额
④  转让房地产取得的增值额
【单选题】 《中华人民共和国营业税暂行条例》的法律级次属于()。
①  财政部制定的部门规章
②  全国人大授权国务院立法
③  国务院制定的税收行政法规
④  全国人大制定的税收法律
【判断题】 增值税小规模纳税人月销售额不超过10万元(含10万元)的免征增值税。
①  正确
②  错误
【单选题】 张某出租住房取得租金收入3 800元,财产租赁缴纳税费152元,修缮费600元,已知个人出租住房暂减按10%征收个人所得税,收入不超过4 000,减除800元费用,下列关于张某当月租金收入应缴纳个人所得税税额的计算中,正确的是( )。
①  (3 800-800)×10%=300(元)
②  3 800×10%=380(元)
③  (3 800-152-600-800)×10%=224.8(元)
④  (3 800-152-600)×10%=304.8(元)
【判断题】 某按季申报的小规模纳税人,2019年1月份销售货物取得收入6万元(不含税收入,同下),2月份取得加工修理修配收入4万元,3月份取得应税服务收入6万元,同时销售不动产差额扣除后的销售额15万,并由税务机关代开不动产销售的增值税专用发票,增值税申报处理如下:该纳税人一季度增值税应税销售额为31万,扣除不动产销售15万后的季销售额16万元,仍可享受免征增值税,但是15万元的不动产销售应按规定纳税。(  )
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随机题目
【单选题】 We must____________ the truth of the matter.
①  call out
②  pick out
③  go out
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【单选题】 My father bought me a bicycle____________ I could get to school quickly.
①  so as to
②  so on
③  so that
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【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training.What does “At first, comprehension is sacrificed for speed” (Para. 2) mean?
①  The reader reads fast, but he understands everything he reads.
②  The reader reads slowly and he understands everything he reads.
③  The reader reads fast without understanding everything he reads.
④  The reader reads slowly, but he doesnt understand everything he reads.
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. Most people cant read and comprehend quickly mainly because __________.
①  they dont read groups of words
②  they dont realize they have poor reading habits
③  they dont like to be trained in reading skills
④  they dont understand words when put together
【单选题】 Look!____________
①  Here your sister comes.
②  Here comes your sister.
③  Comes here your sister.
④  Your sister come here.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.According to the passage, __________.
①  the sheepherder offered to do the job for $50,000
②  the lowest bid to remove the bushes was $50,000
③  the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  hiring goats to do the job saved the city government lots of money
【单选题】 He____________ working as if nothing had happened.
①  continue
②  continues
③  continuing
④  continued
【单选题】 The twentieth century is the age of _____________.
①  technic
②  technician
③  technology
④  technological
【单选题】 Some scientists____________ that flowers open at particular times because their internal clocks tell them to do so.
①  receive
②  make
③  believe
④  talk
【单选题】 Client: Hello! May I speak to Mr. Turner?Secretary: ___________
①  I’m sorry. He’s at a meeting now..
②  I am. Speak, please.
③  Hello! Who’re you, please?
④  Hello! Thank you for calling.