[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fzss3yWL6NxDcvJ_yWRrRtsz-O9RfGzTFatJR8t6r6UY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":8,"question":15,"related":16,"source":22,"type":23},[],"2025-12-20 23:12:57",276377829,[],{"count":9,"courseId":10,"courseImg":11,"courseName":12,"workId":13,"workName":14},115,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_49101844","复习1","某企业年销售货物收入2000万元.当年实际发生业务招待费20万元,该企业当年可在所得税前列支的业务招待费金额为( )万元",[17,24,29,34,37,42,47,52,57,62],{"answer":18,"createTime":5,"id":19,"options":20,"question":21,"source":22,"type":23},[],276377826,[],"某公司专门从事认证服务,被认定为增值税一般纳税人,2015年5月发生如下业务: 5月16日,取得某项认证服务收入开具防伪税控增值税专用发票,价税合计为106万元; 5月18日,购进一台经营用设备,取得防伪税控增值税专用发票,注明金额20万元,税额2.6万元; 5月20日,接受本市其他单位设计服务,取得防伪税控增值税专用发票,注明金额5万元,税额0. 3万元;已知增值税税率为6%.则该公司当月应纳增值税税额为( )万元","v1",2,{"answer":25,"createTime":5,"id":26,"options":27,"question":28,"source":22,"type":23},[],276377827,[],"酒厂10月生产销售乙类啤酒400吨,每吨售价2800元.另外,该厂生产一种新研制的粮食白酒,广告样品使用0.2吨,已知该种白酒无同类产品出厂价,生产成本每吨不含税35000元.已知:啤酒的消费税定额税率220元\u002F吨;白酒的消费税税率20%加0.5元\u002F斤;成本利润率为10%.该厂当月应纳消费税为( )元",{"answer":30,"createTime":5,"id":31,"options":32,"question":33,"source":22,"type":23},[],276377828,[],"某公司为增值税一般纳税人,从国外进口一批高档化妆品,海关核定的关税完税价格为102万元.已知进口关税税率为20%,消费税税率为15%,增值税税率为13%.则该公司进口环节应纳增值税税额为( )万元",{"answer":35,"createTime":5,"id":6,"options":36,"question":15,"source":22,"type":23},[],[],{"answer":38,"createTime":5,"id":39,"options":40,"question":41,"source":22,"type":23},[],276377830,[],"某个人独资企业年销售收入为5000万元,实际支出的业务招待费为40万元,根据个人所得税法律的规定,在计算应纳税所得额时允许扣除的业务招待费是( )万元",{"answer":43,"createTime":5,"id":44,"options":45,"question":46,"source":22,"type":23},[],276377831,[],"张先生为居民个人,1月为某企业做产品设计,该企业应付报酬30000元,则该企业应为张先生预扣预缴个人所得税为( )元",{"answer":48,"createTime":5,"id":49,"options":50,"question":51,"source":22,"type":23},[],276377832,[],"某作家的出版一部小说,出版社给予的稿酬是100万元,出版社为该作家代扣代缴个人所得税( )万元",{"answer":53,"createTime":5,"id":54,"options":55,"question":56,"source":22,"type":23},[],276377833,[],"北京市某公司专门从事商业咨询服务,被认定为增值税小规模纳税人.9月15日,向某一般纳税人企业提供咨询服务,取得含增值税销售额20万元,9月25日,向小规模纳税人提供咨询服务,取得含增值税收入5.75万元.已知增值税征收率为3%,则该公司当月应纳增值税税额为( )万元",{"answer":58,"createTime":5,"id":59,"options":60,"question":61,"source":22,"type":23},[],276377834,[],"某制药厂(增值税一般纳税人)3月份销售抗生素药品不含税收入70万元,销售免税药品30万元,当月购入生产用原材料一批,取得增值税专用发票上注明税款6.8万元,抗生素药品与免税药品无法划分耗料情况,则该制药厂当月准予抵扣的增值税进项税为( )万元",{"answer":63,"createTime":5,"id":64,"options":65,"question":66,"source":22,"type":23},[],276377835,[],"某外贸公司为增值税一般纳税人,10月从国外进口一批普通商品,海关核定的关税完税价格为200万元.已知进口关税税率为10%,增值税税率为13%.则该公司进口环节应纳增值税税额为( )万元"]