2013年东财《企业纳税实务》在线作业二（2013 Dongcai corporate tax practice online homework two）.docVIP

2013年东财《企业纳税实务》在线作业二（2013 Dongcai corporate tax practice online homework two） Easternmoney corporate tax practice online homework two A RadioButtonList 1. the use of special VAT invoices (taxpayers) A. small scale taxpayer B. general taxpayer C. is engaged in the food service industry of state-owned enterprises D. business unit Answer: B 2. basic policy does not belong to the export tax rebate is () A. export tax rebate B. export drawback C. export exemption and refund D. export tax rebate Answer: D 3. production of taxable consumer goods for the following does not need to pay the consumption tax () A. for foreign sales B. is used for the continuous production of taxable consumer goods of the enterprise C. is used for the continuous production of non taxable consumer goods of the enterprise D. for infrastructure projects, staff welfare, foreign investment Answer: B 4. a month to obtain a bank loan interest income 1 million yuan, achieved revenue of 100 thousand yuan overdue owing on the loan interest, the monthly total business tax (tax) A. 50000 yuan B. 45000 yuan C. 55000 yuan Answer: C 5. the main business tax and surcharges borrowers (Accounting) A. consumption tax B. business tax C. city maintenance and construction tax D. VAT Answer: D 6. enterprises in the purchase of goods due to quality problems when the goods exit, under what circumstances, the buyer must obtain the local competent tax authorities issued the stock certificate to exit the sales side, according to the sales side issued a red letter special invoice invoice, tax deduction deduct input tax amount () A. payment paid or unpaid, but the buyer has to do accounting, enterprise purchase invoice, tax deduction can not be returned to the seller. B. payment paid or unpaid, the buyer not accounting, enterprise purchase invoice, tax deduction can be returned to the seller. Answer: A The following 7. assets, does not belong to the productive biological assets is () A. cattle B. economic forest C. firewood,