3国家税收.docx

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二.单选。(30小题共60分,)HYPERLINK"http://open.sxcztvu.com.cn/exam/examination/TEST_STANDARD.php?TestPaperID=4388"\l"top_link#top_link"页首94分
1.我国现行房产税实行（）(2分)HTMLCONTROLForms.HTML:Option.1A.定额税率HTMLCONTROLForms.HTML:Option.1B.比例税率HTMLCONTROLForms.HTML:Option.1C.累进税率HTMLCONTROLForms.HTML:Option.1D.定量税率HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
2.企业所得税基本税率是（）(2分)HTMLCONTROLForms.HTML:Option.1A.33%HTMLCONTROLForms.HTML:Option.1B.25%HTMLCONTROLForms.HTML:Option.1C.17%HTMLCONTROLForms.HTML:Option.1D.13%HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
3.资源税是（）征收。(2分)HTMLCONTROLForms.HTML:Option.1A.从价定额HTMLCONTROLForms.HTML:Option.1B.从量定额HTMLCONTROLForms.HTML:Option.1C.比例征收HTMLCONTROLForms.HTML:Option.1D.差额征收HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
4.调整后的城镇土地使用税大城市每平方米年税额为（）(2分)HTMLCONTROLForms.HTML:Option.1A.1.2—24元HTMLCONTROLForms.HTML:Option.1B.0.9---18元HTMLCONTROLForms.HTML:Option.1C.0.6—12元HTMLCONTROLForms.HTML:Option.1D.1.5---30元HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
5.年所得12万元以上的纳税人，在纳税终了后（）内向主管税务机关办理纳税申报。(2分)HTMLCONTROLForms.HTML:Option.1A.1个月HTMLCONTROLForms.HTML:Option.1B.2个月HTMLCONTROLForms.HTML:Option.1C.3个月HTMLCONTROLForms.HTML:Option.1D.半年HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
6.土地增值税的纳税地点是（）的主管税务机关(2分)HTMLCONTROLForms.HTML:Option.1A.房地产所在地HTMLCONTROLForms.HTML:Option.1B.房地产转让地HTMLCONTROLForms.HTML:Option.1C.房地产居住地HTMLCONTROLForms.HTML:Option.1D.房地产拥有地HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1HTMLCONTROLForms.HTML:Hidden.1
7.现行个人所得税采用列举法列举了（）项所得为应税所得。(2分)HTMLCONTROLForms.HTML:Opt