车船税法及其实施条例涉及的整备质量、净吨位、艇身长度等计税单位,有尾数的一律按照含尾数的计税单位据实计算车船税应纳税额。计算得出的应纳税额小数点后超过两位的可四舍五入保留两位小数。( )
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 .对已按规定免征城镇土地使用税的企业范围内荒山、林地、湖泊等占地,自2014年1月1日至2015年12月31日,按应纳税额减半征收城镇土地使用税;自2016年1月1日起,全额征收城镇土地使用税。( )
Y 对 N 错
2 .占用种植芦苇并定期进行人工养护管理的苇田,用于建房单位,应照章征收耕地占用税。( )
Y 对 N 错
3 .煤炭资源税实行从价定率计征资源税。( )
Y 对 N 错
4 .对充填开采置换出来的煤炭,资源税减征30%。( )
Y 对 N 错
5 .对油田范围内运输稠油过程中用于加热的原油、天然气按6%计征资源税。( )
Y 对 N 错
7 .境内单位和个人租入外国籍船舶的,应依法征收车船税。( )
Y 对 N 错
8 .What is a basic standard?
A A standard set at an ideal level, which makes no allowance for normal losses, wasteand machine downtime. B A standard which assumes an efficient level of operation, but which includesallowances for factors such as normal loss, waste and machine downtime. C A standard which is kept unchanged over a...
9 .Which of the following best describes “management by exception”?
A Using management reports to highlight exceptionally good performance, so thatfavourable results can be built upon to improve future outcomes. B Sending management reports only to those managers who are able to act on theinformation contained within the reports. C Focusing management reports on are...
10 .Which of the following statements about flexed budgets is/are correct?(1) The flexed budget is prepared at the same level of activity as actual output.(2) The difference between the flexed budget profit and the actual profit shows theeffect on profit of operating at a level of activity that differs from the expected level.
A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 2
