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Jingdong book

会计精品系列:税务会计习题与解答(第三版)

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会计精品系列:税务会计习题与解答(第三版)

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《会计精品系列:税务会计习题与解答(第三版)》分成习题和解答两部分。习题部分按主教材的各章顺序设置,每章题型包括单项选择题、多项选择题、计算题、业务题(即原主教材中的“习题”)和案例题;解答部分也是按上述顺序安排。此外,还附四套模拟考试题及参考答案,可作为期末复习、考试命题参考。
Catalogue

第一部分 习题
第一章 总论
一、单项选择题
二、多项选择题
第二章 纳税基础
一、单项选择题
二、多项选择题
第三章 增值税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第四章 消费税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第五章 营业税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第六章 关税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第七章 出口货物免、退税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第八章 资源税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第九章 所得税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第十章 土地增值税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第十一章 其他税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
模拟试题一
模拟试题二
模拟试题三
模拟试题四

第二部分 解答
第一章 总论
一、单项选择题
二、多项选择题
第二章 纳税基础
一、单项选择题
二、多项选择题
第三章 增值税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第四章 消费税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第五章 营业税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第六章 关税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第七章 出口货物免、退税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第八章 资源税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第九章 所得税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第十章 土地增值税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
第十一章 其他税会计
一、单项选择题
二、多项选择题
三、计算题
四、业务题
模拟试题一
模拟试题二
模拟试题三
模拟试题四
Book Abstract

《会计精品系列:税务会计习题与解答(第三版)》:
17.下列各项中,不属于营业税免税项目的有( )。
A.会计师事务所收取的咨询费、评估费等收入
B.保险公司开展的1年期以上人身保险的保费收入
C.敬老院收取的生活费收入
D.高校后勤实体对校外经营取得的房屋出租收入
18.营业税的扣缴义务人包括( )。
A.境外的单位或者个人在境内提供应税劳务,在境内未设有经营机构的,以其境内代理人为扣缴义务人
B.境外的单位或者个人在境内转让无形资产或者销售不动产,在境内未设有经营机构的,以其境内代理人为扣缴义务人
C.个人转让著作权,其应纳税款以受让者为扣缴义务人
D.歌舞团举行演出由他人售票,其应纳税款以售票者为扣缴义务人
19.下列有关营业税的计税依据的叙述中,正确的有( )。
A.典当业的抵押贷款业务,以自有资金贷款为营业额
B.金融企业从事转贷业务,以贷款利息全部收入金额为营业额
C.保险业实行分保险业务,以初保业务全部保费为营业额
D.代理业以纳税人向委托方实际收取的报酬为营业额
20.下列单位中,如果国务院、省级人民政府或其所属财政、物价部门以正式文件允许其收费且收费标准符合文件规定,并且是由其直接收取的,不征收营业税的有( )。
A.立法机关 B.行政机关 C.军事单位 D.司法机关
21.金融机构从事( )业务,以卖出价减去买人价后的余额为营业额。
A.外汇买卖 B.金融期货买卖
C.有价证券买卖 D.商品期货买卖
22.按照现行营业税制度规定,下列行为中,应按服务业税目征收营业税的有( )。
A.企业之间因拆借周转金而收取资金占用费
B.航空联运公司从事快件传递托运业务
C.民政部门取得社会福利彩票收入
D.建筑设计院进行工程设计。
……

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Jingdong book