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（ ）。
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 .Moore Co is considering the acquisition of a new machine costing $105,000. It is estimated that the machine will have a 10-year life and scrap value of $5,000. Over its life the machineis expected to produce 2,000 units each year with a sales price per unit of $500 and combinedmaterial and labour costs of $450 per unit. Capital allowances are available on a straight-linebasis on cost over five years. Moore has a 40% tax rate and tax is paid in the year of returns.What is the post-tax cash flow for the tenth year of the project?
A $81,000 B $68,400 C $63,000 D $60,000
2 .下列关于税款追征表述不正确的是（ ）。
A 因税务机关责任，致使纳税人 B 因纳税人 C 追征的特殊情况是指纳税人或者扣缴义务人因计算错误等失误，未缴或者 少缴 D 对偷税
3 .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
4 .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...
5 .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
7 .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
8 .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...
9 .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
10 .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
