[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fFnJ0zFTzxACTHbFcAfbvov1aCr0IzJDbD5r2kMvVmOU":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-07-05 19:11:51",157542919,[8,9,10,11],"80×3%=2.4(万元)","×3%=5.4(万元)","100×3%=3(万元)","×3%=0.6(万元)",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},44,"7ce43ee878ff8ef367b3353d69224f2f","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F5865f7bbb6ac03f4df94010d0b50a871.jpg","经济法基础2","work_34781776","2024小税种","王某将价值 80 万元的房屋与李某价值 100 万元的厂房进行 互换,差额以现金支付.已知:当地契税税率为 3%,则王某应缴纳契税税额的下列算式中,正确的是( )",[21,32,41,50,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],157542916,[25,26,27,28],"取得土地使用权时缴纳的契税","建筑安装工程费","基础设施费","拆迁补偿费","根据土地增值税法律制度的规定,纳税人开发房地产项目发生的下列支出中,不计入房地产开发成本的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],157542917,[36,37,38,39],"300 000×0.3‰+100 000×1‰ =190(元)","500 000×1‰+300 000×0.3‰+100 000×1‰ =690(元)","×1‰ =900(元)","500 000×1‰ =500(元)","某电厂与某运输公司签订了两份运输保管合同:第一份合同载明的金额 合计 50 万元(运费和保管费并未分别记载) ;第二份合同中注明运费 30 万元、保管费 10 万元. 已知:运输合同印花税税率 0.3‰,保管合同印花税税率 1‰,则该电厂签订两份合同应缴纳的 印花税税额的下列计算中,正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],157542918,[45,46,47,48],"500+500×7÷12=792(元)","500+500×3÷12=625(元)","500×1=500(元)","500×2=1 000(元)","某企业 2023 年年初拥有小轿车2 辆;当4 月,1 辆小轿车被盗,已 按照规定办理退税.通过公安机关的侦查,9 月被盗车辆失而复得,并取得公安机关的相关证明.已知当地小轿车车船税年税额为 500 元\u002F辆,该企业 2023 年实际应缴纳车船税的下列计算中,正确的是( )",{"answer":51,"createTime":5,"id":6,"options":52,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],157542920,[57,58,59,60],"土地使用权共有的,共有各方均为纳税人,由共有各方分别缴纳","拥有土地使用权的纳税人不在土地所在地的,暂不缴纳","土地使用权未确定或权属纠纷未解决的,由实际使用人缴纳","城镇土地使用税由拥有土地使用权的单位或个人缴纳","根据城镇土地使用税法律制度的规定,下列关于城镇土地使 用税纳税人的表述中,不正确的是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],157542921,[66,67,68,69],"没有扣缴义务人的,纳税人应当向主管税务机关自行申报缴纳车船税","扣缴义务人已代收代缴车船税的,纳税人不再向车辆登记地的主管税务机关申报缴纳车船税","车船税按年申报,分月计算,一次性缴纳","已缴纳车船税的车船在同一纳税年度内办理转让过户的,需要另外纳税","下列关于车船税纳税申报的表述中,不正确的是( )",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],157542922,[75,76,77,78],"养殖渔船","商用客车","警用车船","捕捞渔船","下列车船中,应缴纳车船税的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],157542923,[84,85,86,87],"郑某","陈某","王某","李某","2019 年陈某继承父母的一套住房, 当年与王某结婚并在不动产权证书上增加王某的姓名.2022 年陈某与王某将该套住房转让给李某, 随后李某将该套住房出租给郑某.上述事项中,契税的纳税人是( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],157542924,[93,94,95,96],"从事机动车第三者责任强制保险业务的保险机构","机动车所有人所在单位","机动车销售机构","机动车登记管理部门","根据车船税法律制度的规定,下列各项中,属于机动车车船 税扣缴义务人的是( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],157542925,[102,103,104,105],"企业拥有并运营管理的大型体育场馆用地","公园内的索道公司经营用地","纳税单位无偿使用免税单位的土地","直接用于农业的生产用地","下列各项中,免征城镇土地使用税的是( )"]