消费税习题1（Excise tax 1）.docVIP

消费税习题1（Excise tax 1） Tax law I consumption tax exercises source: time: 2008-10-27 15:28:00 First, individual choice questions 1., the consumption tax is mainly levied in () links. A. circulation, B. consumption, C. production or import D. export 2., the consumption tax is the selection of some consumer goods list items levied, at present, Chinas consumption tax lists () a tax Objective scope of taxation. A.14 B.II C.9 D.8 3. the taxable price of taxable consumer goods is obviously low and without proper reasons, the tax authorities have the right to check and approve the taxable price The authorized authority for the taxable price of consumer goods stipulates that the taxable price of cigarettes and grain spirits shall be checked and approved by (). A. State Department B. Finance C. State Taxation Administration, Taxation Bureau of D. Province, autonomous region and municipality directly under the central government 4. the national average cost profit margin of taxable consumer goods is determined by (). A. State Administration of Taxation B. Yao Yao yuan C. Treasury Taxation Bureau of D. Province, autonomous region and municipality directly under the central government 5. a foreign trade import and export company that imported from Japan for 140 cars, each car of the duty paid price of 80 thousand yuan, known as the car tariff rate of 110%, consumption tax of 5% of these imported cars should pay the consumption tax (million). A. 61.6 ~.B, 123.79 C, 56 D. 80 6. imported taxable consumer goods, the implementation of the ad valorem tax payable shall be computed in accordance with the procedures, calculate tax (). A. dutiable value B., consumer prices C. constitutes the tax price D. price of similar goods 7., gold and silver jewelry and other products constitute a complete set of consumer goods sales, should be levied () consumption tax. A. accounted for B. of sales and sales in full respectively C. composition tax price calculation, D. similar commodity price calculat