[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fJ9NzKg22xi8Q8vYtlKHWmo9XRoST6bSpbhBSxFUb7gc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":91},[],"2025-07-08 21:18:15",212458402,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},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规定,卫星电视信号落地转接服务,属于增值电信服务.( )",[19,31,40,49,58,67,76,86,92,95],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2023-11-23 08:38:27",107832184,[24,25,26,27],"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"销售服务--建筑服务"税目 计缴增值税的是( )","v1",0,{"answer":32,"createTime":21,"id":33,"options":34,"question":39,"source":29,"type":30},[],107832185,[35,36,37,38],"文化创意服务","车辆停放服务","广播影视服务","旅游娱乐服务","根据增值税法律制度的相关规定,下列各项中,应按照"销售服务--生活服务"税目 计缴增值税的是( )",{"answer":41,"createTime":21,"id":42,"options":43,"question":48,"source":29,"type":30},[],107832186,[44,45,46,47],"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":50,"createTime":21,"id":51,"options":52,"question":57,"source":29,"type":30},[],107832187,[53,54,55,56],"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"销售不动产"税目计缴增值税 的是( )",{"answer":59,"createTime":21,"id":60,"options":61,"question":66,"source":29,"type":30},[],107832188,[62,63,64,65],"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"销售无形资产"缴纳增值税的是 ( )",{"answer":68,"createTime":21,"id":69,"options":70,"question":75,"source":29,"type":30},[],107832189,[71,72,73,74],"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"现代服务--租赁服务"缴纳增 值税的是( )",{"answer":77,"createTime":78,"id":79,"options":80,"question":84,"source":29,"type":85},[],"2023-11-23 08:38:28",107832190,[81,72,82,83],"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"金融服务"税目计算缴纳增 值税的有( )",1,{"answer":87,"createTime":5,"id":88,"options":89,"question":90,"source":29,"type":91},[],212458401,[8,9],"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":93,"createTime":5,"id":6,"options":94,"question":17,"source":29,"type":91},[],[8,9],{"answer":96,"createTime":5,"id":97,"options":98,"question":99,"source":29,"type":91},[],212458403,[8,9],"以货币资金投资收取的固定利润或者保底利润,应按照"租赁服务"税目计缴增 值税.( )"]