【判断题】【消耗次数：1】
企业销售啤酒、黄酒收取的包装物押金，应并入当期销售额计税。
①
正确
②
错误
参考答案：
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相关题目
【单选题】
某黄酒厂销售黄酒取得不含税销售额为100万元，发出货物包装物押金为5.85万元，定期60天收回，则黄酒厂当期增值税销项税额是（）。
①
17万元
②
17.85万元
③
117.99万元
④
18万元
【判断题】
凡酒类产品生产企业销售酒类产品而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（ ??）
①
正确
②
错误
【判断题】
凡酒类产品生产企业销售酒类产品而收取的包装物押金，无论押金是否返还与会计上如何核算，均需并入酒类产品销售额中，依酒类产品的适用税率征收消费税。（ ??）
①
正确
②
错误
【简答题】
某酒厂（增值税一般纳税人）2019年8月，销售白酒60吨，取得不含税销售收入200万元，同时收取包装物押金8万元；当月另销售啤酒20吨，共取得不含税销售收入100万元，同时收取包装物押金10万元，包装物均约定2个月后归还。当月没收3个月前收取的白酒包装物押金5万元、啤酒包装物押金10万元。该厂当月增值税销项税额为多少万元？
【多选题】
下列有关增值税纳税人收取的包装物押金说法正确的有（ ）。
①
逾期押金应并入所包装货物的销售额
②
未逾期但收取时间超过1年的，押金应并入所包装货物的销售额
③
未逾期但收取时间超过3年的，押金应并入所包装货物的销售额
④
未逾期且收取时间未超过1年的，不确定销售额
随机题目
【单选题】
_____ me most was that the young boy who had lost both arms in an accident could handle a pen with his feet.
①
That amazed
②
It amazed
③
Which amazed
④
What amazed
【单选题】
We will be losing money this year unless new economic plan of yours _____miracle
①
is working
②
works
③
will be working
④
worked
【单选题】
If you have never planted anything, you won’t be able to know the pleasure of watching the thing you have planted _____.
①
grow
②
to grow
③
growing
④
to be growing
【单选题】
Following are comments about the behavior that people in Korea usually expect in various social _____.
①
occasions
②
cases
③
situations
④
circumstances
【单选题】
The elbows on your coat have worn thin, so I must _____them.
①
mend
②
patch
③
repair
④
pitch
【单选题】
Mac’s close _____to his brother made people mistake them for one another.
①
resemblance
②
identity
③
appearance
④
relationship
【单选题】
The thieves _____the waste paper all over the room while they were searching for the diamond ring.
①
spread
②
scratched
③
scattered
④
burned
【单选题】
George was introduced to _____activities at a young age, when she was hired to act as a lookout for drug-dealers.
①
illegal
②
lawful
③
faithful
④
peaceful
【单选题】
When he studied at college, Jack was supported by a _____ .
①
treatment
②
assistance
③
scholarship
④
protein