[多选题] 提问人:匿名网友 提问时间:2021-08-23

甲市某建筑公司为了丰富职工的业余生活,准备用公司旁边的地块建造室内游泳馆一座,对该业务涉税事项表述正确的是( )。


A .游泳馆建成后自己运营免费供内部员工使用无需缴纳营业税
B .游泳馆建成后交由一家健身中心运营并收取租金,按服务业-租赁业计征营业税
C .游泳馆建成后转让给一家健身中心,按销售不动产和建筑业计征两道营业税
D .游泳馆建成后自己运营并对外开放,取得的游泳门票收入按文化体育业计征营业税

提问人:匿名网友 提问时间:2021-08-23

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .Which one of the following will normally affect a project’s net present value?

A Estimated scrap value of the asset B Net book value of the asset C Amount of annual depreciation on the asset D Amoun of head office costs recharged to the project

题型: 单选题 提问时间: 2021-08-23

2 .下列各项中,符合税收征管法延期缴纳税款规定的是( )。

A 延期期限最长不得超过6个月,同一笔税款不得滚动审批 B 延期期限最长不得超过3个月,同一笔税款不得滚动审批 C 延期期限最长不得超过6个月,同一笔税款经审批可再延期一次 D 延期期限最长不得超过3个月,同一笔税款经审...

题型: 单选题 提问时间: 2021-08-23

3 .What is a capital allowance?

A A government grant B A reduction in taxable profit C Depreciation expense D Impairment to an asset’s value

题型: 单选题 提问时间: 2021-08-23

4 .自2009年5月1日起,卷烟在批发环节加征一道从价消费税。下列关于批发环节消费税的规定中正确的有( )。

A 从事卷烟批发业务的单位和个人,批发销售的所有牌号规格的卷烟,均按统一税率计算消费税 B 纳税人应将卷烟销售额与其他商品销售额分开核算,未分开核算的,一并征收消费税 C 从事卷烟批发业务的单位之间销售卷烟,不...

题型: 多选题 提问时间: 2021-08-23

5 .Carter Co paid $1,000,000 for land three years ago. Carter estimates that it could sell the land today for $1,200,000. If the land is not sold, Carter plans to develop the land at an initial cost of $1,500,000. Carter estimates the net operating cash inflow during the first year following development would be $500,000.What is Carter’s opportunity cost of the development?

A $1,500,000 B $1,200,000 C $1,000,000 D $500,000

题型: 单选题 提问时间: 2021-08-23

7 .A firm is considering investment in new labour-saving equipment costing $1 million. Thecurrent wage rate is $5 per hour but the firm expects this to increase by 5% each year into theforeseeable future. The equipment is expected to save 20,000 labour hours per year.The company’s nominal (money) cost of capital is 15.5%.What (to the nearest $000) is the present value of the savings over a ten year planningperiod?

A $385,000 B $558,000 C $614,500 D $676,000

题型: 单选题 提问时间: 2021-08-23

8 .关于城市维护建设税的适用税率,下列表述正确的有( )。

A 纳税人所在地为市区的,税率为7% B 由受托方代收 C 流动经营等无固定纳税地点的纳税人可按纳税人缴纳“三税”所在地的规定税率就地缴纳城市维护建设税 D 纳税人所在地不在市区

题型: 多选题 提问时间: 2021-08-23

9 .Oze Co uses the net present value approach in evaluating projects. Data for a particularproject are given below. % per yearCost of capital in real terms 10General inflation rate 5Annual cash inflow (CI) from the projectis expected to increase by 6Annual cash outlay (CO) on the projectis expected to increase by 4Which one of the following sets of adjustments will lead to the correct NPV beingcalculated?

A CI and CO to be increased by 5% each year and discounted by 15% each year B CI to be increased by 6% each year, CO to be increased by 4% each year and bothdiscounted by 15% each year C CI to be increased by 6% each year, CO to be increased by 4% each year and bothdiscounted by 15.5% each year D CI...

题型: 单选题 提问时间: 2021-08-23

10 .下列各项中属于关税特定减免税的有( )。

A 科教用品 B 残疾人专用品 C 无商业价值的货样 D 扶贫

题型: 多选题 提问时间: 2021-08-23

 
如有问题 请联系客服
  • 客服微信