[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f2U3tOajB-6s54XxI7nJ8c_VSGrafG4MYkUxWzZEnJbA":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":114},[],"2024-01-17 11:26:36",131503475,[8,9,10,11],"采取赊销和分期收款结算方式的,为书面合同约定的收款日期的当天","采取预收货款结算方式的,为收到预收货款的当天","采取托收承付和委托银行收款方式的,为发出应税消费品并办妥托收手续的当天","采取其他结算方式的,为收讫销售款或者取得索取销售款凭据的当天",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},17,"ebf611e5bd144ab554fa64542f093e17","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F4b56a9b20ab85c396665aa04855ec84b.jpg","2023初级经济法","68a03b8ab9754a4b900210297b220833","第四章(2):消费税法律制度","16.根据消费税法律制度的规定,下列关于消费税纳税义务发生时间的表述中,正确的有( )",[21,33,42,51,60,69,78,87,96,105],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2024-01-17 11:26:35",131503446,[26,27,28,29],"1000万元","1130万元","240吨","140吨","1.2019年7月甲药酒厂生产240吨药酒,销售140吨,取得不含增值税销售额1000万元,增值税税额130万元.甲药酒厂当月销售药酒消费税计税依据为( )","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],131503447,[37,38,39,40],"钻石饰品","调味料酒","黄酒","薯类白酒","2.根据消费税法律制度的规定,下列商品中,不属于消费税征税范围的是( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],131503450,[46,47,48,49],"用于无偿赠送的应税消费品","用于集体福利的应税消费品","用于换取生产资料的应税消费品","用于连续生产非应税消费品的应税消费品","3.根据消费税法律制度的规定,下列各项中,应以纳税人同类应税消费品的最高销售价格作为计税依据计征消费税的是( )",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],131503452,[55,56,57,58],"(100+20)×25%=30(万元)","(100+20)÷(1-25%)×25%=40(万元)","100×25%=25(万元)","100÷(1-25%)×25%=33.33(万元)","4.2019年10月甲公司进口一批小汽车,海关审定的关税完税价格为100万元,缴纳关税20万元,已知小汽车消费税税率为25%,甲公司当月进口小汽车应缴纳消费税税额的下列计算中,正确的是( )",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],131503453,[64,65,66,67],"150","100","80","0","5.某酒厂下设一非独立核算的门市部,2019年10月该酒厂共生产啤酒150吨,当月将其中100吨由总机构移送到非独立核算门市部用于销售,当月门市部实际对外销售啤酒80吨,则该酒厂当月就上述业务计算缴纳消费税的啤酒销售数量为( )吨",{"answer":70,"createTime":5,"id":71,"options":72,"question":77,"source":31,"type":32},[],131503455,[73,74,75,76],"156.14","155.58","35.25","38.75","6.某卷烟生产企业为增值税一般纳税人,2019年8月,收回委托乙企业加工的100标准箱甲类卷烟,已知该卷烟生产企业提供不含税价款为100万元的原材料,同时支付不含税加工费20万元,乙企业无同类卷烟的销售价格,则乙企业当月应代收代缴消费税( )万元.(甲类卷烟消费税税率为56%加150元\u002F箱)",{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":31,"type":32},[],131503458,[82,83,84,85],"50×100×15%","50×100×(1+5%)×15%","50×100×(1+5%)÷(1+15%)×15%","50×100×(1+5%)÷(1-15%)×15%","7.某日化厂为增值税一般纳税人,本月将自产的100件高档化妆品无偿赠送给消费者,每件高档化妆品的生产成本为50元.已知,消费税税率为15%,成本利润率为5%,没有同类高档化妆品的销售价格.有关该日化厂当月应缴纳的消费税,下列计算列式正确的是( )",{"answer":88,"createTime":5,"id":89,"options":90,"question":95,"source":31,"type":32},[],131503460,[91,92,93,94],"纳税人将不同税率的应税消费品组成成套消费品销售的,从高适用税率","卷烟由于接装过滤嘴而提高售价后,应按照新的销售价格确定征税类别和适用税率","委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税;没有同牌号规格卷烟的,一律按照卷烟最高税率征税","残次品卷烟不缴纳消费税","8.根据消费税法律制度的规定,下列表述不正确的是( )",{"answer":97,"createTime":5,"id":98,"options":99,"question":104,"source":31,"type":32},[],131503461,[100,101,102,103],"纳税人自产自用应税消费品的,为移送使用的当天","纳税人委托加工应税消费品的,为支付加工费的当天","纳税人进口应税消费品的,为报关进口的当天","纳税人销售应税消费品采取预收款方式的,为发出应税消费品的当天","9.根据消费税法律制度的规定,下列关于消费税纳税义务发生时间的表述中,不正确的是( )",{"answer":106,"createTime":5,"id":107,"options":108,"question":113,"source":31,"type":114},[],131503462,[109,110,111,112],"委托加工白酒的酒厂","进口葡萄酒的贸易商","商场销售果酒","生产白酒厂商","10.根据消费税法律制度的规定,下列属于消费税纳税人的有( )",1]