浙大远程税法在线功课1谜底(国外英文资料).docVIP

浙大远程税法在线作业1答案(国外英文资料) Single topic selection If the goods purchased are to be used for the following items, the input tax is not deducted (). A for the production of the product B for the maintenance of machine equipment C is for employee collective welfare D is used to build the exhibition hall Correct answer: C VAT is not applied in the following items () A old book B give the product to others C barter There is no refund of the deposit of the package Correct answer: a. The following export goods, duty free but not refundable are () Export A cigarette B crude oil C natural bezoar D copper Correct answer: a. Tax payers sell or import books, grain, air conditioners, and VAT at low tax rates. A 13% B) 17% C 14% D 6% Correct answer: a. The following import goods are applicable to the 17% tax rate. A fertilizer B car C feed D pesticides Correct answer: B The period of the tax obligations of other taxpayers shall be () The day of the consignment sale The goods sold by the commission shall be on the same day C on the date of receipt of the contract D received the day of the sale of the consignment unit Correct answer: D The current rate for small-scale taxpayers is () A 6% B) 4% C 17% D 3% Correct answer: D In the following categories, the value added tax is calculated () The membership fee charged by VAT payers B power companies charge companies for their Internet access The transfer of taxable goods involved in all property rights of the enterprise D fuel power plants receive subsidies from government finance specialists Correct answer: B Multiple choice The collection of VAT includes () A sale or import of goods Sale of real estate C transfers intangible assets D provide processing, repair and repair services Correct answer: AD The special programs that determine the scope of the VAT tax in the tax law mainly have () A commodity futures (including commodity futures and precious metals futures) Bank B sells gold and silver The death of C pawnshop is the business of se