纳税筹划实务课后习(梁文涛).docxVIP

项目一 单选：BADBD ADABA B 多选：1 ABCD 2 ABCD 3 BD 4 BCD 5 ABC 6 ABD 7 ABCD 8 CD 9 AB 判断：××√√× √√×√× √√√√ 项目二 单选：CCBAB BBDAC ACDAA ABCC 多选：1 ABCD 2 ABD 3 ABC 4 AC 5 AC 6ABD 7 CD 8 ABC 9 AC 10 ABCD 11 ABCD 12 ABD 13 ABCD 14 ABC 15 BC 16 ABCD 判断：××√√× ×√××√ ×√√×√ ×√√× 项目三 单选：BACCB CABAC DB 多选：1BCD 2 ABCD 3 AD 4 ABCD 5 BD 6 BCD 7 AB 8 CD 9 ACD 判断：√√√√× √√× 项目四 选择：ABADD DCBBC C 多选：1 BD 2 AB 3 BD 4 CD 5 BD 6 ABC 7ACD 8 ABC 9 BD 10 ABCD 判断：××√×√ √××√√ √√× 项目五 单选：DDBDB CACA 多选：1AC 2 ABC 3 BCD 4 AD 5 BCD 6 ABD 7 BD 8 AC 9 ABCD 判断；√×××× √×××√ √ 消费税 P99 多选题 3 纳税人销售 HYPERLINK /s?wd=%E5%BA%94%E7%A8%8E%E6%B6%88%E8%B4%B9%E5%93%81tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1d9m1nsmH6Yuj-BrjRLuA7b0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHRLPH01PW0s \t /question/_blank 应税消费品，以及自产自用的 HYPERLINK /s?wd=%E5%BA%94%E7%A8%8E%E6%B6%88%E8%B4%B9%E5%93%81tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1d9m1nsmH6Yuj-BrjRLuA7b0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHRLPH01PW0s \t /question/_blank 应税消费品，应当向纳税人核算地主管税务机关申报纳税。纳税人到外县（市）销售或委托外县（市）代销 HYPERLINK /s?wd=%E5%BA%94%E7%A8%8E%E6%B6%88%E8%B4%B9%E5%93%81tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1d9m1nsmH6Yuj-BrjRLuA7b0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHRLPH01PW0s \t /question/_blank 应税消费品的，于应税消费品销售后回纳税人核算地或所在地缴纳消费税。纳税人的总机构与分支机构不在同一县（市）的，应在生产应税消费品的分支机构所在地缴纳消费税。但经 HYPERLINK /s?wd=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1d9m1nsmH6Yuj-BrjRLuA7b0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EPHRLPH01PW0s \t /question/_blank 国家税务总局和省、自治区、直辖市 HYPERLINK /s?wd=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E5%B1%80tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1d9m1nsmH6Yuj-BrjRLuA7b0ZwV5Hcvrjm3rH6sPfKWUMw85