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【单选题】

所得税前应扣除的流转税金和交际应酬费为( )万元。

A.
108
B.
105.9
C.
138
D.
120
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参考答案:
参考解析:
.
刷刷题刷刷变学霸
举一反三

【多选题】下列各项中,属于“营业外支出”科目核算的内容,但不得在企业所得税前扣除的有()

A.
 税收滞纳金
B.
 非广告性赞助支出
C.
 非常损失
D.
 按照经济合同规定支付的违约金、罚款和诉讼费

【多选题】根据个人所得税的规定,以下各项所得适用累进税率形式的有______。

A.
工资薪金所得
B.
个体工商户生产经营所得
C.
财产转让所得
D.
承包承租经营所得

【单选题】属于所得税的特点描述正确的是()

A.
以净所得额为课税对象
B.
税负不公平,不合乎量能课税原则
C.
税基较窄
D.
缺乏弹性,调节经济的杠杆作用较小

【单选题】下列税种中,流转税不包括( )。

A.
增值税
B.
消费税
C.
营业税
D.
土地增值税

【单选题】The traditional appeal of the income tax has come from its wide acceptance as a lair tax. closely related to an individual's ability to pay. For many gears the income tax provided large federal income...

A.
every individual enjoys public welfare
B.
every citizen of a country has the duty to pay taxes
C.
it is within their capability to pay it
D.
it is closely related to the individual's benefits

【多选题】下列( )属于流转税。

A.
增值税
B.
消费税
C.
关税
D.
车辆购置税