[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fuv4-dl1yEv7lmSSJbksTpc2OOjjwoPKn5DopYEVoWnU":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2023-11-23 08:38:27",107832185,[8,9,10,11],"文化创意服务","车辆停放服务","广播影视服务","旅游娱乐服务",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"08d538e1a4c0717d8b120a4778e7dad5","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F0d1bf162a3e54c0b0f7c938ccbc40c49.jpg","涉税会计实务","07fd717e39e74241950faaf20c1edc1b","2.1增值税概述","根据增值税法律制度的相关规定,下列各项中,应按照&quot;销售服务--生活服务&quot;税目 计缴增值税的是( )",[21,32,35,44,53,62,71,81,90,95],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],107832184,[25,26,27,28],"平整土地","出售住宅","出租办公楼","转让土地使用权","根据增值税法律制度的相关规定,下列各项中,应按照&quot;销售服务--建筑服务&quot;税目 计缴增值税的是( )","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],107832186,[39,40,41,42],"实行简易征税办法","一律不使用增值税专用发票","不允许抵扣增值税进项税额","可以开具增值税专用发票","根据增值税法律制度的规定,下列关于小规模纳税人征税规定的表述中,不正确的是( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],107832187,[48,49,50,51],"将商场外墙广告位出租给其他单位用于发布广告","销售底商(建筑物底层商铺)","转让高速公路经营权","转让国有土地使用权","根据增值税法律制度的规定,下列行为中,应按照&quot;销售不动产&quot;税目计缴增值税 的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],107832188,[57,58,59,60],"转让在建的建筑物所有权","转让海域使用权","转让建筑物有限产权","转让建筑物永久使用权","根据增值税法律制度的规定,下列各项中,应按&quot;销售无形资产&quot;缴纳增值税的是 ( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],107832189,[66,67,68,69],"水路运输的程租业务","融资性售后回租","航空运输的湿租业务","车辆停放业务","根据增值税法律制度的规定,下列各项中,应按&quot;现代服务--租赁服务&quot;缴纳增 值税的是( )",{"answer":72,"createTime":73,"id":74,"options":75,"question":79,"source":30,"type":80},[],"2023-11-23 08:38:28",107832190,[76,67,77,78],"转让有价证券","货币兑换服务","财产保险服务","根据增值税法律制度的规定,下列各项中,应按照&quot;金融服务&quot;税目计算缴纳增 值税的有( )",1,{"answer":82,"createTime":83,"id":84,"options":85,"question":88,"source":30,"type":89},[],"2025-07-08 21:18:15",212458401,[86,87],"正确","错误","除个体经营者以外的其他个人不属于增值税一般纳税人.( )",3,{"answer":91,"createTime":83,"id":92,"options":93,"question":94,"source":30,"type":89},[],212458402,[86,87],"根据增值税法律制度的规定,卫星电视信号落地转接服务,属于增值电信服务.( )",{"answer":96,"createTime":83,"id":97,"options":98,"question":99,"source":30,"type":89},[],212458403,[86,87],"以货币资金投资收取的固定利润或者保底利润,应按照&quot;租赁服务&quot;税目计缴增 值税.( )"]