[单选题] 提问人:匿名网友 提问时间:2021-08-25

Which of the following statement(s) about direct tax and indirect tax is/are correct?(1) Enterprise income tax belongs to direct tax.(2) Value added tax belongs to indirect tax.(3) The payer of direct tax cannot or is inconvenient transferring his/her tax burden, and thetaxpaying obligator is also the actual tax bearer.(4) The tax burden of indirect taxation is eventually borne by consumers, and the taxpayeris not the actual bearer of tax.


A .(1) only
B .(1) and (2) only
C .(3) and (4) only
D .All of the above

提问人:匿名网友 提问时间:2021-08-25

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 .根据现行税法规定,下列消费品既征收增值税又征收消费税的是( )。

A 外贸公司进口的啤酒 B 卷烟厂用生产出的烟丝连续生产卷烟 C 汽车厂销售自产电动汽车 D 珠宝批发公司批发外购的金银镶嵌首饰

题型: 单选题 提问时间: 2021-08-25

2 .某进出口公司2017年11月从澳大利亚进口2艘游艇,关税完税价折合人民币合计1100万元,关税税率假设为30%,游艇消费税税率为10%,该进出口公司应纳消费税( )万元。

A 122.22 B 158.89 C 143 D 185.59

题型: 单选题 提问时间: 2021-08-25

3 .依据消费税的规定,下列应税消费品中,准予扣除已纳消费税的有( )。

A 以已税杆头 B 以已税珠宝玉石为原料生产的贵重珠宝首饰 C 以已税鞭炮焰火连续生产的鞭炮焰火 D 以已税润滑油为原料生产的润滑油

题型: 多选题 提问时间: 2021-08-25

4 .下列属于消费税纳税人的有( )。

A 超豪华小汽车的生产销售商 B 销售卷烟的零售商店 C 加工应税消费品的受托方 D 零售金银首饰的商城

题型: 多选题 提问时间: 2021-08-25

5 .Which of the following tax(es) is/are goods and services tax.(1) Value added tax(2) Consumption tax(3) Enterprise income tax(4) Land appreciation tax

A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (4) only

题型: 单选题 提问时间: 2021-08-25

7 .Which of the following statement about tax included in price and tax excluded in price isincorrect?

A The taxation of tax excluded in price is independent of taxable price, and the taxationbasis for calculating tax excluded in price excludes taxation itself. B The taxation basis of value added tax excludes value added tax; therefore value addedtax is tax excluded in price. C The taxation basis of ...

题型: 单选题 提问时间: 2021-08-25

8 .Which of the following taxes is a central and local shared tax and is collected by State taxbureaus (or Local State Administration of Taxation)?

A Individual income tax B Consumption tax C Land appreciation tax D Value added tax

题型: 单选题 提问时间: 2021-08-25

9 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic ofChina belong to?

A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by state Administration of Taxation. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.

题型: 单选题 提问时间: 2021-08-25

10 .Which of the following items does not need deregistration tax?

A The business license of the taxpayer is revoked. B The taxpayer goes bankrupt due to insolvency. C The taxpayer leaves the original jurisdiction due to the relation to another province. D The taxpayer changes business scope.

题型: 单选题 提问时间: 2021-08-25

 
如有问题 请联系客服
  • 客服微信