南开大学13春学期《税务会计》在线作业答案版（Nankai University 13 spring semester tax accounting online job answer Edition）.docVIP

南开大学13春学期《税务会计》在线作业答案版（Nankai University 13 spring semester tax accounting online job answer Edition） 13 spring semester tax accounting online homework Total score: 100 test time: - test scores: 100 First, radio questions (20 questions, 40 points) Score: 40 1. the export tax on the goods produced by an electric appliance manufacturer at the end of 1 2009 is 80 thousand yuan, and the current exemption and deduction tax is 120 thousand yuan, and the current exemption amount is (). A. 0 B. 60 thousand yuan C. 40 thousand yuan D. 150 thousand yuan The correct answer: C Full Score: 2 points: 2 2. the enterprises engaged in the real estate business of the main barracks, when calculating the land value increment tax, treat the accounting as (). A. debit of business taxes and surcharges, credits should be tax payable - land value increment tax payable B. debit of non operating expenses, credit should pay taxes and fees - the land value-added tax should be paid C. debit deferred tax - land value increment tax, credit payable tax payable - land value increment tax payable D. debit other business expenses, credit should pay taxes and fees - should pay land value added tax The correct answer: A Full Score: 2 points: 2 3. the following taxes are not allowed to be deducted from the total amount of income. A. excise tax B. resource tax C. value-added tax D. sales tax The correct answer: C Full Score: 2 points: 2 4. calculate the value added tax and consumption tax payable according to the confiscated deposit, credit the tax payable, deduct the balance after paying the tax, and credit () the subject. A. other business income B. non operating income C. main business income D. business taxes and surcharges The correct answer: B Full Score: 2 points: 2 In March, 5.2008, a company obtained a trademark of the companys patent right for compensation, the two sides price 300 thousand yuan. In October, an enterprise transferred the patent right to a third enterprise at the price of 500 thou