【简答题】【消耗次数：1】
纳税人采取以旧换新方式销售的，应按[填空1]确定销售额
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相关题目
【单选题】
纳税人采取以旧换新方式销售金银首饰，应按照( )确定销售额
①
旧金银首饰的同期销售价格
②
新金银首饰的同期销售价格
③
新金银首饰与旧金银首饰价格的差额
④
组成计税价格
【单选题】
某金店采取以旧换新方式销售金银饰品，消费税的计税依据是（）
①
同类新金银饰品的销售价格
②
实际收取的含增值税的全部价款
③
新金银饰品的组成计税价格
④
实际收取的不含增值税的全部价款
【单选题】
采用折扣销售方式销售货物的，其应纳税销售额为（）。
①
纳税人销售货物并向购买方开具增值税专用发票后，由于市场价格下降等原因，销货方给予购货方的折扣可按折扣后的余额作为销售额计算增值税
②
按扣除销售折扣后的余额作为销售额计算增值税，但原价与折扣额必须开在同一张发票的金额栏。
③
销售折扣不得从销售额中扣减，按原价计算增值税
④
如果销售额和折扣额不在同一张发票上的，可按折扣后的余额作为销售额计算增值税
【单选题】
某商场（增值税一般纳税人）采取以旧换新方式销售电视机，旧电视机作价1234元，取得现金收入5850元，此项业务商场应申报的销项税额为（）。
①
670.7元
②
850元
③
1029.3元
④
1204.28元
【单选题】
小规模纳税人总销售额超过免税额度标准，但在扣除本期发生的销售不动产的销售额后仍未超过（ ）万元的，其销售货物、劳务、服务、无形资产取得的销售额，可享受小规模纳税人免税政策。
①
3
②
5
③
7
④
10
随机题目
【单选题】
Following are comments about the behavior that people in Korea usually expect in various social _____.
①
occasions
②
cases
③
situations
④
circumstances
【单选题】
The elbows on your coat have worn thin, so I must _____them.
①
mend
②
patch
③
repair
④
pitch
【单选题】
Mac’s close _____to his brother made people mistake them for one another.
①
resemblance
②
identity
③
appearance
④
relationship
【单选题】
The thieves _____the waste paper all over the room while they were searching for the diamond ring.
①
spread
②
scratched
③
scattered
④
burned
【单选题】
George was introduced to _____activities at a young age, when she was hired to act as a lookout for drug-dealers.
①
illegal
②
lawful
③
faithful
④
peaceful
【单选题】
When he studied at college, Jack was supported by a _____ .
①
treatment
②
assistance
③
scholarship
④
protein
【单选题】
When I read the newspaper, I always read the _____ first.
①
headlines
②
headquarters
③
heaven
④
horizon
【单选题】
The millions of circulations involved, _____ by hand, would have lost all practical value by the time they were finished.
①
had they been done
②
they had been done
③
having been done
④
they were done
【单选题】
Betty advised me to label our luggage carefully in case it gets _____ in transit.
①
misused
②
mishandled
③
mistaken
④
mislaid