[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fav3fRotJt2jFHIFLB5yBfIL6qNw0WSzsbrCtW7I5zYc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-04-12 17:44:00",138023452,[8,9,10,11],"3164×100÷(1+13%)×13%=36400(元)","(3164-226)×100÷(1+13%)×13%=33800(元)","(3164-226)×100×13%=38194(元)","3164×100×13%=41132(元)",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},41,"285f41991ce0fb10a262f0aec2f4a5f1","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F105753f74c381c6f48f9b21ec3203aaa.png","税法（23级）","exam_118750971","第二章增值税阶段测验","甲手机专卖店为增值税一般纳税人,2019年10月采取以旧换新方式销售某型号手机100部,该型号新手机的同期含税销售单价为3164元,旧手机的收购单价为226元,已知增值税税率为13%,甲手机专卖店当月该业务增值税销项税额是( )",[21,32,41,50,59,68,77,86,95,103],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],138023443,[25,26,27,28],"丙玩具厂将自产的玩具无偿赠送给福利院","乙超市将外购的牙刷作为集体福利发给员工","甲商贸公司将外购的白酒用于交际应酬","丁服装厂将外购的纽扣用于生产服装","根据增值税法律制度的规定,下列行为中,属于视同销售货物行为的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],138023444,[36,37,38,39],"减按2%征收","按3%的征收率征收","减按5%的征收率征收","减按1.5%的征收率征收","小规模纳税人销售自己使用过的固定资产计征增值税( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],138023445,[45,46,47,48],"境外乙公司将其境外房屋出租给中国留学生","境外丙公司将其境外的办公大楼出售给中国境内企业","境外甲公司为中国游客提供从境外M地到境外N地的运输服务","境外丁公司将其在中国境内使用的经销权转让给中国境内企业","下列各项中,属于在境内销售服务、无形资产或者不动产的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],138023446,[54,55,56,57],"(113+11.3)×13%=16.16(万元)","113×13%=14.69(万元)","113÷(1+13%)×13%=13(万元)","(113+11.3)÷(1+13%)×13%=14.3(万元)","甲公司为增值税一般纳税人,2019年7月从国外进口一批音响,海关核定的关税完税价格为113万元,缴纳关税11.3万元.甲公司该笔业务应缴纳增值税( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],138023447,[63,64,65,66],"101.7÷(1+13%)×13%+21.2÷(1+6%)×6%=12.9 万元","101.7÷(1+13%)×13%+21.2×6%=12.972 万元","101.7×13%+21.2×6%=14.493 万元","101.7×13%+21.2÷(1+6%)×6%=14.421 万元","某商场为增值税一般纳税人,2021年 7 月销售货物取得含增值税销售额 101.7 万元,销售餐饮服务取得含增值税销售额 21.2 万元.已知销售货物的增值税税率为 13%,销售餐饮服务增值税税率为 6%.计算该商场增值税销项税额的下列算式中,正确的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],138023448,[72,73,74,75],"母公司向子公司出售不动产","居民存款利息","被保险人获得的保险赔付","航空公司根据国家指令无偿提供用于公益事业的航空运输服务","下列各项中,应征收增值税的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],138023449,[81,82,83,84],"61800÷(1+3%)×3%=1800(元)","61800×3%-10000×3%=1554(元)","61800÷(1+3%)×3%-10000×3%=1500(元)","61800×3%=1854(元)","甲商店为增值税小规模纳税人,2020年8月销售商品取得含税销售额61800元,购入商品取得普通发票注明金额10000元.已知增值税征收率为3%,当月应缴纳增值税税额( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":30,"type":31},[],138023450,[90,91,92,93],"(63+6.3)×13%=9.01(万元)","63×13%=8.19(万元)","63÷(1-15%)×13%=9.64(万元)","(63+6.3)÷(1-15%)×13%=10.60(万元)","甲公司为增值税一般纳税人,2019年10月进口一批高档化妆品,海关核定的关税完税价格63万元,缴纳关税税额6.3万元.已知高档化妆品增值税税率为13%,消费税税率为15%.甲公司该笔业务应缴纳增值税( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":102,"source":30,"type":31},[],138023451,[99,25,100,101],"甲商贸公司将外购的矿泉水用于交际应酬","丁服装厂将外购的面料用于生产服装","乙超市将外购的洗衣粉作为集体福利发给员工","根据增值税法律制度的规定,下列属于视同销售货物行为的是( )",{"answer":104,"createTime":5,"id":6,"options":105,"question":19,"source":30,"type":31},[],[8,9,10,11]]