【多选题】
下列各项中,可以作为纳税抵押财产的有___。
A. 抵押人所有的房屋
B. 抵押人拥有的土地所有权
C. 抵押人依法被查封的财产
D. 抵押人所有的交通运输工具
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【判断题】
房产税以在征税范围内的房屋产权所有人为纳税人,产权未确定的暂不缴纳
A. 对
B. 错
【判断题】
房产税以房产为征税对象
A. 对
B. 错
【判断题】
张某将个人拥有产权的房屋出典给李某,则李某为该房屋房产税的纳税人
A. 对
B. 错
【判断题】
我国现行房产税对从价计征和从租计征实行不同标准的比例税率
A. 对
B. 错
【判断题】
我国现行房产税对从价计征和从租计征实行同一标准的比例税率
A. 对
B. 错
【判断题】
凡以房屋为载体,不可随意移动的附属设备和配套设施,无论在会计核算中是否单独记账与核算,都应计入房产原值,计征房产税
A. 对
B. 错
【判断题】
宗教寺庙、公园、名胜古迹中附设的营业单位使用或出租的房产,免征房产税
A. 对
B. 错
【判断题】
纳税人出租房产,自交付出租房产之次月起,缴纳房产税
A. 对
B. 错
【判断题】
纳税人购置新建商品房,自房屋交付使用之次月起,缴纳房产税
A. 对
B. 错
【判断题】
房产税在房产所在地缴纳
A. 对
B. 错
【判断题】
城镇土地使用税是以国有土地或集体土地为征税对象,对拥有土地使用权的单位和个人征收的一种税
A. 对
B. 错
【判断题】
城镇土地使用税以纳税人实际占用的土地面积为计税依据
A. 对
B. 错
【判断题】
耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个人,就其实际占用耕地的面积征收的一种税
A. 对
B. 错
【判断题】
契税的纳税人是在我国境内转让土地、房屋权属的单位和个人
A. 对
B. 错
【判断题】
契税的纳税人是指在我国境内出让土地和出售房屋的单位和个人
A. 对
B. 错
【判断题】
甲企业以价值300万元的办公用房与乙企业互换一处厂房,并向乙企业支付差价款100万元。在这次互换中,乙企业不需缴纳契税,应由甲企业缴纳
A. 对
B. 错
【判断题】
契税由财产承受人纳税
A. 对
B. 错
【判断题】
纳税人购买自用的应税车辆的计税价格,包括纳税人为购买该应税车辆而支付给销售者的全部价款、增值税税款和价外费用
A. 对
B. 错
【判断题】
车辆购置税是以在中国境内购置规定车辆为课税对象、在特定的环节向车辆购置税者征收的一种税
A. 对
B. 错
【判断题】
甲方和乙方进行房地产交换,属于契税的征税范围,所以都应该缴纳契税
A. 对
B. 错
【判断题】
纳税人购买自用或者进口自用应税车辆,申报的计税价格低于同类型应税车辆的最低计税价格,又无正当理由的,按照最高计税价格征收车辆购置税
A. 对
B. 错
【判断题】
购买者随购买车辆支付的工具件和零部件价款不作为计税依据征收车辆购置税
A. 对
B. 错
【判断题】
车船的所有人或者管理人未缴纳车船税的,使用人应当代为缴纳车船税
A. 对
B. 错
【判断题】
车船税是以车船为征税对象,向拥有车船的单位和个人征收的一种税
A. 对
B. 错
【判断题】
车船税实行定额税率
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B. 错
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某汽车制造厂与银行签订借款合同,并由其关联企业作担保人,则该汽车制造厂、银行、关联企业均应缴纳借款合同的印花税
A. 对
B. 错
【判断题】
印花税是以经济活动和经济交往中,书立、领受应税凭证的行为为征收对象征收的一种税
A. 对
B. 错
【判断题】
应税凭证,凡由两方或兩方以上当事人共同书立的,其当事人各方都是印花税的纳税人,应各就其所持凭证的计税金额履行纳税义务
A. 对
B. 错
【判断题】
权利、许可证照的纳税人是领受人
A. 对
B. 错
【判断题】
应税合同在签订时纳税义务即已产生,应计算应纳税额并贴花
A. 对
B. 错
【判断题】
在缴纳企业所得税时,企业设有多个不具有法人资格营业机构的,由法人汇总纳税
A. 对
B. 错
【判断题】
在计算企业的纳税所得额时,企业的不征税收入用于支出所形成的费用或者财产,不得扣除
A. 对
B. 错
【判断题】
甲公司2015年开发一项新工艺,发生的研究开发费用为80万元,尚未形成无形资产计入当期损益。在甲公司计算当年企业所得税应纳税所得额时,该项研究开发费用可以扣除的数额为120万元
A. 对
B. 错
【判断题】
居民企业来源于境外的应税所得,已在境外缴纳的所得税税额,可以在抵免限额范围内从当期应纳税额中抵免,超过抵免限额的部分可以在以后5个年度内,用每年度抵免限额抵免当年应抵税额之后的余额进行抵补
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企业解散或者破产后的清算所得,不属于企业所得税的征税范围
A. 对
B. 错
【判断题】
纳税人享受减税、免税待遇的,在减税、免税期间可以不办理纳税申报
A. 对
B. 错
【判断题】
销售商品涉及现金折扣的,应当按扣除现金折扣前的金额确定销售商品收入金额,现金折扣在实际发生时作为财务费用扣除
A. 对
B. 错
【判断题】
纳税人在纳税期内没有应缴税款的,不需办理纳税申报
A. 对
B. 错
【判断题】
在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益,免征企业所得税
A. 对
B. 错
【判断题】
在计算企业的纳税所得额时,企业的不征税收入用于支出所形成的费用或者财产,可以扣除
A. 对
B. 错
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