32-第十一章 城市维护建设税（32- eleventh chapter city maintenance construction tax）.docVIP

32-第十一章 城市维护建设税（32- eleventh chapter city maintenance construction tax） The eleventh chapter: urban construction and maintenance tax First, individual choice questions 1. the taxpayer is located for the county, town, city maintenance and construction tax (for). A.7% B.5% C.3% D.1% Answer: B 2. the taxpayer is located in the urban area of the city, county, town, city maintenance and construction tax (for). A.7% B.5% C.3% D.1% Answer: D 3. where the taxpayer is located in the urban areas, the tax rate for the urban maintenance and construction tax shall be as follows. A.7% B.5% C.3% D.1% Answer: A 4. individual dealers and individuals sell commodities at the fair and impose temporary value-added tax on them, whether or not the city maintenance tax is levied at the same time as the amount actually paid, which is determined by the actual situation. A. provincial tax authorities B. Municipal Taxation authorities C. peoples governments of provinces, autonomous regions and municipalities directly under the central government D. Standing Committee of the peoples Congress of all provinces, autonomous regions and municipalities directly under the central government Answer: C 5., the applicable tax rate for urban maintenance and construction tax shall be applied at the applicable tax rate. A. taxpayers seat of tax B. taxpayer pays the three tax location C. taxpayers place of production and management D. the location of the taxpayers head office Answer: A 6., the tax base for urban maintenance and construction tax shall be as follows. A. the sum of the consumption tax, sales tax and value added tax payable B. value added, sales and turnover C. the sum of the actual consumption tax, sales tax and VAT tax D. the actual amount of consumption tax, sales tax and value added tax and the sum of overdue fine Answer: C 7. additional educational fees levied on cigarettes and tobacco production units (). A. plus 50%, B. reduction, 50% C. plus 30%, D. reduction 30% Answer: B 8. the present