【单选题】【消耗次数:1】
车辆购置税的税率是(  )。
5%
10%
15%
20%
参考答案:
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【单选题】 车辆购置税适用的税率是()。
①  15%的比例税率
②  50%的比例税率
③  10%的比例税率
④  5%的比例税率
【单选题】 车辆购置税的税率为( )。
①  0.05
②  0.1
③  0.15
④  0.2
【单选题】 车辆购置税的征收税率约为车辆购置价的( )。
①  0.05
②  0.33
③  0.1
④  0.17
【单选题】 车辆购置税实行单一比例税率,该税率是()。
①  5%
②  10%
③  17%
④  20%
【简答题】 车辆购置税的税率为[填空1]
【单选题】 下列车辆免征车辆购置税的是( )。
①  各种汽车
②  三轮摩托车
③  无轨电车
④  设有固定装置的非运输车辆
【单选题】 下列关于车辆购置税的说法,正确的是( )。
①  外国公民在境内购置汽车,免征车辆购置税
②  纳税人购买四轮农用运输车,免征车辆购置税
③  巳税车辆更换变速箱,不需要重新办理车辆购置税纳税申报
④  参加比赛获奖所得的汽车,不需要缴纳车辆购置税
【单选题】 张某 2012 年 10 月份购置一辆小汽车自用,当月办理纳税申报并缴纳车辆购置税 5 万 元,2015 年 10 月份该小汽车因安全气囊问题被生产企业召回,根据车辆购置税法律制度 的规定,下列有关小汽车召回后车辆购置税的申请退税情况,说法正确的是( )。
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②  张某应申请退还的车辆购置税为 5 万元
③  张某不得申请退税
④  张某应申请退还的车辆购置税为 1.5 万元
【单选题】 下列车辆需要缴纳车辆购置税的是()
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【判断题】 车辆购置税是对所有的车辆征税。( )
①  正确
②  错误
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