[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fVgpR7QnGKF05bIE5FLHVlhJQzMEZNN627JD_L0TGjQ4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":28,"type":29},[],"2023-11-12 18:20:37",105328197,[8,9,10,11],"采取分期收款方式销售的应税消费品,纳税义务发生时间为实际收到销售款的当天","采取预收货款结算方式的,其纳税义务发生时间为收到预收款的当天","采取赊销方式销售高档化妆品,合同规定收款日为2月10日,实际收到货款为3月10日,其纳税义务发生时间为3月10日","进口的应税消费品,纳税义务发生时间为报关进口的当天",{"courseId":13,"courseImg":14,"courseName":15},"2eb68264f4eb687d3103d651c6176363","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F164436558d162b33a7cb10add722caa6.jpg","税法","下列各项中,符合消费税纳税义务发生时间规定的是( )",[18,30,39,48,57,66,75,84,93,102],{"answer":19,"createTime":20,"id":21,"options":22,"question":27,"source":28,"type":29},[],"2023-11-12 18:20:36",105328171,[23,24,25,26],"委托加工卷烟,由委托方提供原材料,受托方只收取加工费","委托加工鞭炮焰火,由受托方以委托方名义购进主要材料并生产应税消费品","委托加工高档化妆品,受托方先将原材料卖给委托方,然后再提供加工劳务收取加工费","委托加工实木地板,受托方提供主要材料并收取加工费,委托方提供部分辅助材料","下列业务中,委托方为消费税纳税义务人的是( )","v1",0,{"answer":31,"createTime":20,"id":32,"options":33,"question":38,"source":28,"type":29},[],105328172,[34,35,36,37],"生产销售钻石首饰的工业企业","零售卷烟的超市","生产销售酒精的工业企业","零售超豪华小汽车的4S店","下列各项中,属于消费税纳税义务人的是( )",{"answer":40,"createTime":20,"id":41,"options":42,"question":47,"source":28,"type":29},[],105328173,[43,44,45,46],"高档化妆品生产企业将生产的高档化妆品奖励给有突出贡献的职工","高档化妆品生产企业将自产的高档香水精用于继续生产高档香水","高档化妆品生产企业将自产的高档香水精用于继续生产普通护手霜","高档化妆品生产企业进口一辆超豪华小汽车自用","下列行为中,既不征收增值税也不征收消费税的是( )",{"answer":49,"createTime":20,"id":50,"options":51,"question":56,"source":28,"type":29},[],105328175,[52,53,54,55],"溶剂油原料","沙滩车","高尔夫车","影视演员化妆用的上妆油","下列各项中,应征收消费税的是( )",{"answer":58,"createTime":20,"id":59,"options":60,"question":65,"source":28,"type":29},[],105328177,[61,62,63,64],"3027000","2565000","2355000","1665000","甲卷烟生产企业的Y牌卷烟出厂价格为每标准条60元(不含增值税,下同),税务机关采集Y牌卷烟批发环节价格为每标准条100元,国家税务总局核定的同类卷烟的批发环节毛利率为29%.该企业当期出厂销售Y牌卷烟300标准箱,则该企业当期应纳的消费税为( )元",{"answer":67,"createTime":20,"id":68,"options":69,"question":74,"source":28,"type":29},[],105328178,[70,71,72,73],"1975","2125","2175","2245","某酒厂2021年3月份生产一种新的粮食白酒,无偿赠送客户品尝0.2吨,已知该种白酒无同类产品出厂价,生产成本每吨35000元,成本利润率为10%,粮食白酒定额税率为每斤0.5元,比例税率为20%.该厂当月应缴纳的消费税为( )元",{"answer":76,"createTime":20,"id":77,"options":78,"question":83,"source":28,"type":29},[],105328180,[79,80,81,82],"210.20","216.20","224","225.20","某卷烟厂2021年3月从甲烟丝厂购进其自制烟丝,取得增值税专用发票,注明价款50万元;当月领用60%用于生产A牌卷烟(甲类卷烟);本月销售A牌卷烟80标准箱,取得不含税销售额400万元.已知:甲类卷烟消费税税率为56%加150元\u002F标准箱、烟丝消费税税率为30%.当月该卷烟厂应纳消费税税额( )万元",{"answer":85,"createTime":20,"id":86,"options":87,"question":92,"source":28,"type":29},[],105328182,[88,89,90,91],"7058.82","7500","7941.18","8338.24","某化妆品厂受托加工一批高档化妆品,委托方提供原材料成本30000元,该厂收取加工费10000元、代垫辅助材料款5000元,该厂该批同类高档化妆品销售价格为50000元.该厂应代收代缴消费税( )元.(以上款项均不含增值税,高档化妆品的消费税税率为15%)",{"answer":94,"createTime":20,"id":95,"options":96,"question":101,"source":28,"type":29},[],105328185,[97,98,99,100],"300","331.58","236.84","315","某企业为增值税一般纳税人.2021年3月,该企业进口180辆小汽车,每辆小汽车关税完税价格为25万元.该企业进口该批小汽车应纳消费税税额( )万元.(已知小汽车关税税率为40%,消费税税率为5%)",{"answer":103,"createTime":20,"id":104,"options":105,"question":110,"source":28,"type":29},[],105328188,[106,107,108,109],"32.78","38.87","46.33","48.34","某烟草批发公司(增值税一般纳税人)2021年1月向零售商批发A牌卷烟5000条,开具的增值税专用发票上注明销售额250万元;向零售商批发B牌卷烟2000条,开具的普通发票上注明含税销售额88.92万元;同时向卷烟批发公司销售B牌卷烟300条,取得含税收入20.358万元;当月允许抵扣的进项税额为35.598万元.该烟草批发公司当月应缴纳的增值税、消费税合计为( )万元"]