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《纳税实务》
学校: 无
问题 1: 1. 增值税在( )环节征税。 (Value added tax is levied at the ( ) stage.)
选项:
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A. 生产(Production)
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B. 销售(Sales)
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C. 消费 (Consumption)
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D. 每一个流通(Every circulation)
答案: 每一个流通(Every circulation)
问题 2: 2. 我国目前实行的是( )的增值税。(Currently, China implements a value-added tax of ( ).)
选项:
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A. 收入型(Income oriented)
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B. 消费型(Consumer oriented)
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C. 生产型(Production type)
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D. 复合型(Composite type)
答案: 消费型(Consumer oriented)
问题 3: 3. 下列项目中,免征增值税的是( )。 (Which of the following items is exempt from value-added tax.)
选项:
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A. 中药饮片(Chinese herbal medicine decoction pieces)
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B. 古旧图书(Antique books)
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C. 教材 (Textbooks)
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D. 烟叶 (Tobacco leaves)
答案: 古旧图书(Antique books)
问题 4: 4. 增值税是价内税。(Value added tax is an within price tax. )
选项:
答案: 错误
问题 5: 5. 我国目前实施的是生产型增值税。(Currently, China implements a production-oriented value-added tax. )
选项:
答案: 错误
问题 6: 1. 下列货物应当缴纳消费税的有( ) ( Which of the following goods are subject to consumption tax)
选项:
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A. 汽车厂生产的小汽车移送至改装分厂改装加长型豪华小轿车 ( The cars produced by the automobile factory are transferred to the modification branch for the modification of extended luxury cars)
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B. 汽车厂生产的小轿车用于本厂研究所做碰撞实验 ( The small cars produced by the automobile factory are used for collision experiments in our research institute)
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C. 汽车制造商赞助汽车拉力赛的越野车 ( Off road vehicles sponsored by car manufacturers for car rally races)
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D. 汽车轮胎厂生产的子午线轮胎 ( Radial tires produced by automobile tire factories)
答案: 汽车制造商赞助汽车拉力赛的越野车 ( Off road vehicles sponsored by car manufacturers for car rally races)
问题 7: 2. 依据消费税的有关规定,下列行为中应缴纳消费税的是( ) ( According to relevant regulations on consumption tax, which of the following behaviors should pay consumption tax)
选项:
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A. 进口卷烟 ( Imported cigarettes)
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B. 进口服装 ( Imported clothing)
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C. 零售化妆品 ( Retail cosmetics)
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D. 零售白酒 ( Retail Baijiu)
答案: 请关注ybaotk.com搜题查看答案
问题 8: 3. 下列各项中,应同时征收增值税和消费税的是( )
选项:
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A. 批发的白酒 ( Wholesale Baijiu)
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B. 零售的金银首饰 ( Retail gold and silver jewelry)
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C. 生产环节销售的普通护肤护发品 ( Ordinary skincare and hair care products sold in the production process)
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D. 零售的卷烟 ( Retail cigarettes)
答案: 请关注ybaotk.com搜题查看答案
问题 9: 4. 以下属于消费税纳税义务人的有( ) ( Which of the following are taxpayers of consumption tax)
选项:
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A. 生产应税消费的单位和个人 ( Units and individuals producing taxable consumption)
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B. 进口应税消费品的单位和个人 ( Units and individuals importing taxable consumer goods)
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C. 委托应税消费品的单位和个人 ( Units and individuals entrusting taxable consumer goods)
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D. 金银首饰的零售单位和个人 ( Retail units and individuals of gold and silver jewelry)
答案: 请关注ybaotk.com搜题查看答案
问题 10: 5. 下列各项中,应当交消费税的有( )( Which of the following items should be subject to consumption tax)
选项:
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A. 用于本企业连续生产的应税消费品 ( Taxable consumer goods used for continuous production in this enterprise)
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B. 用于奖励代理商销售业绩的应税消费品 ( Taxable consumer goods used to reward agent sales performance)
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C. 用于本企业生产基建工程的应税消费品 ( Taxable consumer goods used for the production of infrastructure projects in this enterprise)
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D. 用于捐助国家指定的慈善机构的应税消费品 ( Taxable consumer goods used for donating to designated charitable organizations in the country)
答案: 请关注ybaotk.com搜题查看答案
问题 11: 6. 消费税的税率为单一税率。 ( The tax rate of consumption tax is a single tax rate.)
选项:
答案: 请关注ybaotk.com搜题查看答案
问题 12: 7. 凡征收消费税的应税消费品一般须征收增值税。 ( Taxable consumer goods subject to consumption tax are generally subject to value-added tax.)
选项:
答案: 请关注ybaotk.com搜题查看答案
问题 13: 1. 下列各项中,符合消费税纳税义务发生时间规定的是( )。 ( Which of the following items meets the time requirement for the occurrence of consumption tax obligations.)
选项:
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A. 进口的应税消费品,为取得进口货物的当天 ( Imported taxable consumer goods, on the day of receipt of imported goods)
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B. 自产自用的应税消费品,为移送使用的当天 ( Self produced and self used taxable consumer goods, on the day of transfer for use)
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C. 委托加工的应税消费品,为支付加工费的当天 ( Taxable consumer goods processed on commission, on the day of payment of processing fees)
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D. 采取预收货款结算方式的,为收到预收款的当天 ( If the prepayment settlement method is adopted, it shall be on the day of receiving the prepayment)
答案: 请关注ybaotk.com搜题查看答案
问题 14: 2. 下列各项中,符合消费税有关规定的是( )。 ( Which of the following items meets the relevant regulations on consumption tax.)
选项:
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A. 纳税人的总、分支机构不在同一县(市)的,一律在总机构所在地缴纳消费税 ( If the taxpayer's head office and branch office are not in the same county (city), consumption tax shall be paid in the place where the head office is located)
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B. 纳税人销售的应税消费品,除另有规定外,应向纳税人机构所在地税务机关申报纳税 ( Taxpayers selling taxable consumer goods shall, unless otherwise specified, declare and pay taxes to the local tax authority where the taxpayer's institution is located)
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C. 纳税人委托加工应税消费品,其纳税义务发生时间,为纳税人支付加工费的当天 ( The taxpayer entrusts the processing of taxable consumer goods, and the tax obligation occurs on the day when the taxpayer pays the processing fee)
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D. 因质量原因由购买者退回的消费品,可退已征的消费税,也可直接抵减应纳税额 ( Consumer goods returned by the buyer due to quality reasons can have their consumption tax refunded or directly offset against the taxable amount)
答案: 请关注ybaotk.com搜题查看答案
问题 15: 3. 纳税人进口的应税消费品,其纳税义务的发生时间为( )的当天。 ( The taxable consumer goods imported by taxpayers shall have their tax obligations on the day of ( ).)
选项:
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A. 纳税人办完入关手续 ( Taxpayers have completed the entry procedures)
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B. 消费品报关进口 ( Customs declaration and import of consumer goods)
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C. 纳税人提货 ( Taxpayer pickup)
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D. 纳税人接到通知 ( Taxpayers receive notification)
答案: 请关注ybaotk.com搜题查看答案
问题 16: 4. 关于消费税纳税义务发生时间的说法,正确的有( )。 ( The correct statement about the time when the consumption tax obligation occurs is ( ).)
选项:
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A. 某酒厂销售葡萄酒20箱并收取价款4800元,其纳税义务发生时间为收款的当天 ( A certain winery sells 20 boxes of wine and charges a price of 4800 yuan. Its tax obligation occurs on the day of receipt)
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B. 某汽车厂自产自用3台小汽车,其纳税义务发生时间为移送使用的当天 ( A certain automobile factory produces and uses three cars for its own use, and its tax liability occurs on the day of transfer and use)
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C. 某烟花企业采用托收承付结算方式销售焰火,其纳税义务发生时间为发出焰火并办妥托收手续的当天 ( A certain fireworks enterprise adopts a collection and payment settlement method to sell fireworks, and its tax obligation occurs on the day when the fireworks are issued and the collection procedures are completed)
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D. 某化妆品厂采用赊销方式销售化妆品,合同约定收款日期为6月30日,实际收到货款为7月30日,纳税义务发生时间为6月30日 ( A certain cosmetics factory adopts a credit sales method to sell cosmetics. The contract stipulates that the payment date is June 30th, and the actual payment received is July 30th. The tax obligation occurs on June 30th)
答案: 请关注ybaotk.com搜题查看答案
问题 17: 5. 下列关于消费税的纳税地点的表述中,正确的有( )。 ( Which of the following statements about the tax payment location for consumption tax is correct.)
选项:
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A. 纳税人销售的应税消费品和自产自用的应税消费品,除国家另有规定外,应向纳税人机构所在地的税务机关申报缴纳消费税 ( Taxpayers selling taxable consumer goods and self-produced taxable consumer goods for their own use shall, unless otherwise stipulated by the state, declare and pay consumption tax to the tax authority in the place where the taxpayer's institution is located)
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B. 纳税人到外县(市)销售或者委托外县(市)代销自产应税消费品,应事先向其所在地主管税务机关提出申请,在应税消费品销售以后回纳税人机构所在地缴纳消费税 ( Taxpayers who sell or entrust other counties (cities) to sell their own taxable consumer goods should apply to the local competent tax authority in advance, and pay the consumption tax back to the taxpayer's location after the taxable consumer goods are sold)
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C. 纳税人的总机构与分支机构不在同一县(市)的,应当在生产应税消费品的分支机构所在地缴纳消费税 ( If the taxpayer's head office and branch office are not in the same county (city), they shall pay consumption tax in the place where the branch office producing taxable consumer goods is located)
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D. 委托加工的应税消费品,一般由受托方和委托方本着方便缴纳的原则就近向税务机关解缴消费税税款 ( Taxable consumer goods processed by commission are generally subject to the principle of convenient payment by the entrusted party and the commissioning party, and the consumption tax is generally remitted to the tax authorities nearby)
答案: 请关注ybaotk.com搜题查看答案
问题 18: 6. 委托加工应税消费品,消费税应由委托方向受托方所在地主管税务机关申报纳税。( ) ( Commissioned processing of taxable consumer goods, the consumption tax shall be declared and paid by the principal to the competent tax authority in the place where the entrusted party is located. ( ))
选项:
答案: 请关注ybaotk.com搜题查看答案
问题 19: 7. 纳税人销售的应税消费品,如因质量等原因由购买者退回时,经所在地税务机关审核批准后,可自行抵减应纳税款,也可以退还已征收的消费税税款。( ) ( If the taxable consumer goods sold by taxpayers are returned by the buyer due to quality or other reasons, after being reviewed and approved by the local tax authority, they can deduct the taxable amount on their own or refund the already collected consumption tax. ( ))
选项:
答案: 请关注ybaotk.com搜题查看答案
问题 20: 1. 某烟厂4月外购烟丝,取得增值税专用发票上注明税款为6.5万元,本月生产领用80%,期初尚有库存的外购烟丝2万元,期末库存烟丝5万元,该企业本月应纳消费税中可扣除的消费税是( )万元。( A certain tobacco factory purchased tobacco in April and obtained a value-added tax special invoice indicating a tax amount of 65000 yuan. 80% of the production was received this month, with 20000 yuan of purchased tobacco remaining in stock at the beginning and 50000 yuan of tobacco remaining in stock at the end. The deductible consumption tax payable by the enterprise for this month is ( ) million yuan.)
选项:
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A. 6.8
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B. 9.6
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C. 12
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D. 40
答案: 请关注ybaotk.com搜题查看答案
问题 21: 2. 甲企业委托乙企业加工应税消费品,是指( )。 ( Company A entrusts Company B to process taxable consumer goods, which refers to ( ).)
选项:
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A. 甲发料,乙加工 ( A issues materials, B processes)
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B. 甲委托乙购买原材料,由乙加工 ( Party A entrusts Party B to purchase raw materials, which will be processed by Party B)
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C. 甲发订单,乙按甲的要求加工 ( Party A issues an order, and Party B processes it according to Party A's requirements)
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D. 甲先将资金划给乙,乙以甲的名义购料并加工 ( Party A shall first transfer the funds to Party B, who shall purchase materials and process them in the name of Party A)
答案: 请关注ybaotk.com搜题查看答案
问题 22: 3. 某企业委托酒厂加工药酒10箱,该药酒无同类产品销售价格,已知委托方提供的原料成本2万元.受托方垫付辅料成本0.15万元,另收取的加工费0.4万元,则该酒厂代收的消费税为( )元。 ( A certain enterprise entrusts a distillery to process 10 boxes of medicinal wine, which has no sales price for similar products. It is known that the cost of raw materials provided by the commissioning party is 20000 yuan. The entrusted party advances the cost of auxiliary materials by 1500 yuan, and charges an additional processing fee of 4000 yuan. Therefore, the consumption tax collected by the distillery is ( ) yuan.)
选项:
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A. 2 550
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B. 2 833
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C. 4 817
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D. 8 500
答案: 请关注ybaotk.com搜题查看答案
问题 23: 4. 下列情形的应税消费品,以同期应税消费品最高销售价格作为计税依据的有( ) ( Which of the following taxable consumer goods shall be taxed based on the highest selling price of taxable consumer goods during the same period)
选项:
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A. 用于抵偿债务的应税消费品 ( Taxable consumer goods used to offset debts)
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B. 用于馈赠的应税消费品 ( Taxable consumer goods used for gifts)
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C. 换取生产资料的应税消费品 ( Taxable consumer goods exchanged for means of production)
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D. 换取消费资料的应税消费品 ( Taxable consumer goods exchanged for consumer goods)
答案: 请关注ybaotk.com搜题查看答案
问题 24: 5. 纳税人销售应税消费品向购买方收取的价外费用不包括( ) ( The additional fees charged by taxpayers to buyers for selling taxable consumer goods do not include ( ))
选项:
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A. 手续费 ( Handling fees)
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B. 承运部门的运费发票开具给购货方的 ( The freight invoice issued by the carrier department to the purchaser)
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C. 违约金 ( Penalty for breach of contract)
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D. 委托方代收代缴的消费税 ( The consumption tax collected and paid by the entrusting party)
答案: 请关注ybaotk.com搜题查看答案
问题 25: 6. 如果出现下列( )情形,无论纳税人在财务上如何处理,都不得作为委托加工应税消费品,而应按销售自制应税消费品缴纳消费税。( If any of the following situations occur, regardless of how the taxpayer handles it financially, it shall not be treated as taxable consumer goods for commissioned processing, but shall be subject to consumption tax on the sale of self-made taxable consumer goods.)
选项:
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A. 受托方提供原材料生产的应税消费品 ( Taxable consumer goods produced from raw materials provided by the entrusted party)
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B. 受托方先将原材料卖给委托方,然后再接受加工的应税消费品 ( The trustee first sells the raw materials to the principal, and then accepts the processed taxable consumer goods)
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C. 受托方以委托方名义购进原材料生产的应税消费品 ( The trustee purchases taxable consumer goods produced from raw materials in the name of the principal)
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D. 受托方将代垫辅料另行收费卖给委托方生产的应税消费品 ( The trustee will charge additional fees for the auxiliary materials to be sold to the client for the production of taxable consumer goods)
答案: 请关注ybaotk.com搜题查看答案
问题 26: 7. 受托方以委托方名义购买原材料生产应税消费品的,可作为委托加工的应税消费品,由受托方向委托方交货时代收代缴。 ( If the entrusted party purchases raw materials to produce taxable consumer goods in the name of the principal, it can be used as taxable consumer goods for entrusted processing, and the entrusted party shall collect and pay on behalf of the principal at the time of delivery.)
选项:
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问题 27: 8. 生产企业销售酒类产品而收取的包装物押金,无论押金是否返还及会计上如何核算,均不需并人酒类产品销售额计征消费税。 ( The packaging deposit collected by production enterprises for selling alcoholic products, regardless of whether the deposit is returned or how it is accounted for in accounting, is not subject to consumption tax on the sales of alcoholic products.)
选项:
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问题 28: 9. 应税消费品的销售额包括向购买方收取的全部价款和价外费用,但承运部门的运费发票直接开具给购货方的除外。 ( The sales revenue of taxable consumer goods includes all the price and extra charges collected from the buyer, except for the freight invoice directly issued by the shipping department to the buyer.)
选项:
答案: 请关注ybaotk.com搜题查看答案 |
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发表于 2025-3-22 10:34:35
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