初级会计每日一练Day66 - 北京代理记账

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初级会计每日一练Day66 - 北京代理记账

初级会计每日一练Day66

2021-04-01上一篇：百度税务专页开启纳税服务新模式|下一篇：全维度中国税务资讯平台“税界”——给中国财税人员的新春献礼

初级会计每日一练Day66 资讯第1张

【例题·单选题】(2018年)根据增值税法律制度的规定，下列各项中，应按照“销售应税劳务”税目计缴增值税的是。

A.制衣厂员工为本厂提供的加工服装服务

B.有偿提供安装空调服务

C.有偿提供修理机器设备服务

D.有偿提供出租车服务

【例题·单选题】(2017年)下列各项中，应征收增值税的是。

A.被保险人获得的保险赔付

B.航空公司根据国家指令无偿提供用于公益事业的航空运输服务

C.存款人取得的存款利息

D.母公司向子公司出售不动产

【例题·多选题】(2018年)下列税种中，由税务机关负责征收和管理的有。

A.个人所得税

B.企业所得税

C.环境保护税

D.车船税

点击查看正确答案 1. C 2. D 3. ABCD

❤

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责编：七月

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