2. In 2009, the taxable sales standard of small-scale taxpayers in production enterprises was (c) 10,000 yuan.

a、 180 B、80 C、50 D、 100

3. From June 65438+ 10/day, 2009, taxpayers will pay taxes in the first installment on June 1 day or June 1 day, and declare and pay taxes within (c) days after the expiration. a、 10 B、7 C、 15 D、5

4. A construction company contracted a construction project of Company A on June 5438+ 10, 2008. According to the contract, the project price was settled by means of non-material contracting. In September, the project was completed and accepted, and the construction company won the project price of 22 million yuan. At the same time, Company A gives the construction company an early completion award of 30,000 yuan, and the project cost is 28.75 million yuan. The construction company should pay the business tax of (b) 10,000 yuan for this project. a、66 B、 152.34 C、66.09 D、 152.25

5. Among the following items, (c) does not belong to mixed sales of value-added tax.

A. Taxpayers sell trees and provide forest management and protection services.

B, the hotel provides catering service and sells drinks.

C elevator companies sell elevators and are responsible for installing elevators.

Building materials city sells building materials and carries out paid home delivery.

6. The following acts are prohibited from issuing special VAT invoices (1).

Sell a boiler to sb.

B. A state-owned grain purchase and sale enterprise sells grain to general taxpayer enterprises.

C. use the purchased goods for foreign donation.

D. Military factories sell military products to commercial enterprises.

7. Among the following statements about value-added tax, the correct one is (d).

A, whether the packaging deposit charged for the sale of alcoholic products is returned or not, and how to calculate it in accounting should be incorporated into the business tax B. Taxpayers cannot apply for tax exemption within 12 months after the tax authorities accept the taxpayer's waiver of tax exemption. C. For tap water sold by tap water companies belonging to general taxpayers, VAT is simply levied at the rate of 6%, and at the same time, the VAT amount indicated on the VAT deduction certificate can be deducted. D. according to the current policy, the input tax of taxpayers buying their own cars cannot be deducted.

8. Where taxpayers sell taxable consumer goods, non-taxable consumer goods and taxable consumer goods with different applicable tax rates as complete sets of consumer goods, it shall be implemented in accordance with (b).

First, the average tax rate of taxable consumer goods.

B. Taxable consumer goods are levied at the highest tax rate C. Taxable consumer goods are levied at different tax rates.

D, the lowest tax rate of taxable consumer goods.

9. The product to which the method of compound taxation and consumption tax is applied is (c).

A. volatile oil

B, beer c, grain liquor d, yellow rice wine

10. Taxpayers entrust individual operators to process taxable consumer goods, and the consumption tax should be (c).

1. It shall be collected and remitted by the trustee; B, paid by the entrusting party at the entrusting party's location; D. After recovery, the Client shall pay at the Client's location; And shall be paid by the entrusting party at the entrusting party's location.

Multiple-choice questions (5 questions in total, 50 points for each question 10)

1. According to the different treatment methods of outsourced fixed assets, the types of value-added tax are (A B C).

A. Production VAT B, Income VAT C, Consumption VAT D and Cumulative VAT

2. According to the current VAT regulations in China, taxpayers should pay VAT (A D) for providing the following services.

A, car repair b, house repair c, car rental d, liquor processing by commission.

3. According to the relevant provisions of value-added tax, value-added tax (A D) should be levied in the following mixed sales behaviors. A, enterprise production and sales of doors and windows and is responsible for the installation; B. The hotel provides catering services and sells tobacco, alcohol and beverages; C. The telecommunication department provides telecommunication services to customers and sells telephones; D, wholesale enterprises sell goods and deliver them to your door; The postal department provides mailing service and sells stamps.

4. In some cases, the business tax liability arises on the day of receiving the advance payment (A.C.).

A, sales of real estate b, construction services c, leasing services d, transfer of intangible assets.

5. The following businesses belong to the scope of business tax collection.

A. banks sell gold and silver. The postal department sells philatelic products.

C. Pawnshops sell dead goods D. Computer companies provide software training services along with software sales E. Computer companies provide paid software training services on schedule after software sales and delivery.