[单选题]
According to the relevant provisions of the consumption tax, which of the following consumer goods are in the scope of consumption tax?(1) Golf bag(2) The high-grade wooden chopsticks(3) Skin care and hair care products(4) Battery
A .Only（1）,（2）
B .Only（2）,（3）
C .Only（1）,（4）
D .Only（2）,（3）,（4）
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 .An enterprise obtained a building for offsetting debt in February 2015, at a price of RMB 200,000, and sold its in August with a transfer income of RMB 300,000.Calculate the business tax payable by the enterprise for this activity.
A RMB 5,000 B RMB 15,000 C RMB 9,000 D RMB 3,000
题型:
单选题
提问时间:
2021-08-24
2 .How many days from the date issue the duty payment notice by the Customs, the taxpayer shall pay the duty to the designated bank?
A 5 days B 15 days C 30 days D 60 days
题型:
单选题
提问时间:
2021-08-24
3 .Which of the following items need to pay the consumption tax?(1) A cigarette factory used the self-produced cut tobacco for the further processing of cigarette tobacco(2) A cosmetics company used the self-produced cosmetics in exchange for raw materials(3) A car factory used the self-produced car presented to the customer.(4) A watch factory used the self-produced top-grade watches for the repayment of debt
A Only（1）, （2） B Only（2）, （3） C Only（1）,（3）,（4） D Only（2）,（3）,（4）
题型:
单选题
提问时间:
2021-08-24
4 .A new high-tech enterprise import an equipment with tax exemption, the customs approved the import price is RMB 600,000, and customs supervision period is 5 years. The enterprise sales the equipment after 20 months. Calculate the dutiable value when the enterprise is subject to tax repayment.
A RMB 0 B RMB 200,000 C RMB 400,000 D RMB 600,000
题型:
单选题
提问时间:
2021-08-24
5 .张某是一家酒店的业务招待人员，在一次业务中发生招待费8000元。事后，他将酒店开出的发票金额改为18000元，并作为报销凭证进行了报销。张某的行为属于（ ）。
A 伪造会计凭证行为 B 变造会计凭证行为 C 做假账行为 D 违反招待费报销制度行为
题型:
单选题
提问时间:
2021-08-24
7 .Which of the following items is the scope of customs duty?(1) Import machinery and equipment(2) Post goods from overseas(3) Property (4) Returning passengers’ carry-on luggage
A Only (1) B Only (2) (3) C Only (1) (2) (4) D All of the above
题型:
单选题
提问时间:
2021-08-24
8 .《会计法》规定，（ ）和其他会计资料，必须符合国家统一的会计制度的规定。
A 会计凭证 B 会计账簿 C 财务会计报告 D 分析报告
题型:
多选题
提问时间:
2021-08-24
9 .A car production company accepts another company to produce a batch of special cars under consignment, the consignor provides raw material costs for RMB 2,600,000, and charge a processing fee RMB 1,400,000 (excluding tax), and the car production company has no similar products sales price.Calculate the amount of consumption tax the car production company shall collect and remit. (The consumption tax rate is 5%).
A RMB 210,526 B RMB 244,456 C RMB 173,311 D RMB 180,784
题型:
单选题
提问时间:
2021-08-24
10 .会计资料主要包括（ ）。
A 会计凭证 B 会计账簿 C 财务会计报告 D 银行对账单
题型:
多选题
提问时间:
2021-08-24
