[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fx3x_IHWoNBxHgGQiTVXkhzvNMgX64DQc1nzEeEpOUVY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-10-19 21:37:29",166414688,[8,9,10,11],"液体盐、固体盐征两道税","按照固体盐的税额征税","均不予征税","按照液体盐的税额征税",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},44,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","f3d90500cbe04446a0bfc4810cf77185","资源税、耕地占用税、城镇土地使用税、土地增值税","纳税人以自产的液体盐加工固体盐,则( )",[21,32,41,44,53,62,71,81,90,99],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],166414685,[25,26,27,28],"进口有色金属矿的私营企业","生产煤炭制品的集体企业","生产人造石油的股份制企业","生产盐的国有企业","根据资源税法律制度的规定,下列各项中,属于资源税纳税人的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],166414687,[36,37,38,39],"从量定额和从价定率计算结果从高征收","从量定额征收","从价定率征收","复合征收","根据现行政策规定,销售煤炭的资源税采取( )",{"answer":42,"createTime":5,"id":6,"options":43,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],166414689,[48,49,50,51],"地下水税额要高于地表水","对超计划或超定额用水加征1~5倍","对超过规定限额的农村生活集中式饮水工程取用水免税","地表水税额要高于地下水","以下关于水资源税税率的表述,正确的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],166414690,[57,58,59,60],"195 000","285 000","180 000","300 000","某油田2021年8月开采原油1 000吨,销售600吨,在开采原油过程中加热使用原油50吨,已知每吨原油含增值税的售价为5 650元,原油适用的资源税税率为6%.则该油田当月应缴纳的资源税为( )元",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],166414691,[66,67,68,69],"9 084.5","8 364.2","6 681.6","8 352","某低丰度油气田原油价格每吨6000元(不含增值税),天然气每立方米2元(不含增值税).2020年2月,该油气田开采原油25万吨,当月销售20万吨,加热用2万吨,将3万吨原油赠送给协作单位;开采天然气700万立方米,当月销售600万立方米,待售100万立方米.已知原油、天然气的资源税税率均为6%,该油气田当月应纳资源税( )万元",{"answer":72,"createTime":73,"id":74,"options":75,"question":80,"source":30,"type":31},[],"2025-09-26 11:08:36",166414692,[76,77,78,79],"18.831","20.6","17.6","16.131","某井矿盐场2021年9月外购液体盐2 000吨用于固体盐的加工,支付含税款项101.7万元,取得增值税专用发票,当期自行开采液体盐5 000吨,上述外购和自产的液体盐全部投入固体盐生产,当月该盐场销售固体盐3 000吨,取得不含税销售额200万元,则当月应纳的资源税和增值税的合计数为( )万元.(假定适用资源税税率为3%;适用增值税税率为13%)",{"answer":82,"createTime":5,"id":83,"options":84,"question":89,"source":30,"type":31},[],166414693,[85,86,87,88],"19.04","18.31","19.80","20.86","某省煤炭资源税税率为8%,某煤矿2月销售自采原煤取得收入200万元(不含增值税,下同);用自采未税原煤连续加工成洗选煤800吨,销售380吨,每吨售价950元,移送洗选煤120吨用于集体宿舍采暖.已知计算资源税时洗选煤折算率为80%,则该煤矿当月应纳资源税为( )万元",{"answer":91,"createTime":5,"id":92,"options":93,"question":98,"source":30,"type":31},[],166414694,[94,95,96,97],"位于市区拥有土地使用权的外商投资企业","在城市占有土地的企业","城市、县城、建制镇和工矿区外的工矿企业","位于县城的内资企业","下列不属于城镇土地使用税纳税人的是( )",{"answer":100,"createTime":5,"id":101,"options":102,"question":107,"source":30,"type":31},[],166414695,[103,104,105,106],"312 000","336 000","324 000","308 000","某企业2021年初占地面积为80 000平方米,其中厂房占地53 000平方米,办公楼占地12 000平方米,厂办幼儿园占地5 000平方米,厂办招待所占地2 000平方米,厂区内绿化用地8 000平方米.2021年8月经有关部门批准,企业新占用耕地3 000平方米,占用非耕地6 000平方米,占用的耕地用于扩建新厂区.已知当地城镇土地使用税年单位税额4元\u002F平方米.该企业2021年度应缴纳城镇土地使用税( )元"]