2014年营业税改征增值税政策解读及实务案例分析练习题.doc

营业税改征增值税政策解读及实务案例分析 一、单选题1、我国征税的主体是（　　）。A.国家B.集体C.个人D.海关 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】A【您的答案】A????[正确]2、在中华人民共和国境内提供应税劳务、转让的无形资产或者销售的不动产。这阐述的是（　　）的征税范围。A.增值税B.消费税C.营业税D.所得税 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】C【您的答案】C????[正确]3???单位和个人提供应税劳务、转让无形资产和销售不动产时，因受让方违约而从受让方取得的赔偿金收入应（　　）。A.并入营业额中征收营业税B.不征税C.征收车船税D.不构成营业额 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】A【您的答案】A????[正确]4、将土地使用权转让给农业生产者用于农业生产，（　　）。A.免征营业税B.减征营业税C.加倍征收营业税D.超额征收营业税 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】A【您的答案】A????[正确]5、批发或零售货物的纳税人，年销售额在（　　）及以下的为小规模纳税人。A.20B.50C.80D.100 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】C【您的答案】C????[正确]6、增值税基本税率为（　　）。A.5%B.12%C.17%D.25% HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】C【您的答案】C????[正确]7、增值税一般纳税人取得2010年1月1日以后开具的增值税专用发票、公路内河货物运输业统一发票和机动车销售统一发票，应在开具之日起（　　）内到税务机关办理认证，并在认证通过的次月申报期内，向主管税务机关申报抵扣进项税额。A.60日B.90日C.120日D.180日 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL Forms.HTML:Option.1 B????  HTMLCONTROL Forms.HTML:Option.1 C????  HTMLCONTROL Forms.HTML:Option.1 D???? 【正确答案】D【您的答案】D????[正确]8、进口货物的增值税由（　　）代征。A.海关B.税务局C.国务院D.发改委 HTMLCONTROL Forms.HTML:Option.1 A????  HTMLCONTROL F