【单选题】【消耗次数:1】
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随机题目
【单选题】 矿产资源税是对在中华人民共和国领域及管辖海域开采矿产品或者生产盐的单位和个人,就其( )征收的税。
①  收入额
②  所得额
③  增值额
④  开采量
【单选题】 城镇土地使用税的每平方米年税额:小城市0.9~( )元。
①  9
②  12
③  15
④  18
【单选题】 销售不动产属于( )的税目。
①  增值税
②  营业税
③  消费税
④  城镇土地使用税
【单选题】 土地增值税实行30%~( )的四级超率累进税率。
①  40%
②  45%
③  50%
④  60%
【单选题】 房产税是以城市、县城、建制镇和( )的房产为征税对象的一种税。
①  工矿区
②  牧区
③  林区
④  水产养殖区
【单选题】 工资、薪金所得,以每月收入额减除费用( ) 元后的余额,为应纳税所得额。
①  2000
②  2500
③  3000
④  3500
【单选题】 契税是在房屋产权转移时,对( )征收的一种税。
①  产权取得者
②  产权出让者
③  产权取得者和产权出让者
④  以上都不是
【单选题】 城市维护建设税以纳税人实际缴纳的增值税、( )、营业税税额为计税依据。
①  房产税
②  消费税
③  企业所得税
④  契税
【单选题】 企业发生的公益性捐赠支出,在年度利润总额( )以内的部分,准予在计算应纳税所得额时扣除。
①  5%
②  10%
③  12%
④  15%
【单选题】 会计核算以( )为记账本位币。
①  黄金
②  人民币
③  美元
④  欧元