2014浙江会计从业资格考试真题（2014 Zhejiang accounting qualification exam）.docVIP

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2014浙江会计从业资格考试真题（2014 Zhejiang accounting qualification exam）.doc

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2014浙江会计从业资格考试真题（2014 Zhejiang accounting qualification exam）

2014浙江会计从业资格考试真题（2014 Zhejiang accounting qualification exam） The financial and taxation [2013]37 document stipulates that the value-added tax shall be levied according to (the) fixed assets purchased or made before the date of the implementation of the pilot project in this area. A:4% levy rate halved, B:4% levy rate, C:6% levy rate, D:11% levy rate B The VAT rate of small-scale taxpayers is 3%. Before the tax reform, the business tax rate is (). A:3%B:6%C:13%D:17% A Following the network invoice management approach describes the error is (). A: tax authorities shall, according to the business situation of the units and individuals of invoice, check the online invoice issued network type, industry category, invoice amount of content units and individuals invoice B: needs to change the network invoice approved content, may submit a written application to the tax organ, the tax organ shall be confirmed that the change of C: unit and individual network invoice, shall timely check the authenticity, integrity verification network invoice information, the invoice does not conform to, not as a financial reimbursement vouchers, any units and individuals have the right to reject the D: invoice issued by units and individuals invalid network invoice, invoice receivable back to the original network all times, indicating void and invoice management system in the network without the need for invalid invoice processing The general taxpayer may provide a specific taxable service provided by the Ministry of Finance and the State Administration of Taxation, and may apply the method of simple taxation for tax purposes, but may not change within one month after the selection. A:12B:24C:36D:48 D The applicable tax rate for movable property lease services is the basic tax rate for value-added tax (...). A:3%B:6%C:11%D:17% D The following items are not exempt from vat. Taxable services provide taxable services C: Airlines A: personal copyright transfer B: disabled individuals to provide