《营业税法》针对某些难以确定纳税人的具体情况,规定了扣缴义务人,具体包括()。 A.

题型:多项选择题

问题:

《营业税法》针对某些难以确定纳税人的具体情况,规定了扣缴义务人,具体包括()。

A.境外单位或个人在境内发生应税行为而在境内未设有机构的,其应纳税款以代理人为扣缴义务人,没有代理人的,以受让者或购买者为扣缴义务人

B.单位或个人举行演出,由他人售票的,其应纳税额以售票者为扣缴义务人

C.个人转让专利权、非专利技术、商标权、著作权、商誉的,其应纳税款以受让者为扣缴义务人

D.财政部规定的其他扣缴义务人

E.个人转让专利权、非专利技术、商标权、著作权、商誉的,其应纳税款以出让者为扣缴义务人

考点:理财规划师(二级)第五章税收基础第五章税收基础题库
题型:多项选择题

语法填空(共10小题,每小题1.5分,共15分)

Learning English may be difficult for beginners. There are two    31  (base) stages to learn English. The first stage of learning this language would be very    32  (interest). Once you have a good command of the alphabets(字母),    33  (gradual) you can learn many words. It would always be better to follow the method of reading first, then writing. When you feel    34   you have understood the words, you can make sentences. This is the most amusing stage to learn. You just think of a sentence in your mother language, and try to set down the same sentence in English. There could be some mistakes,    35   you should not worry about it. You’d better write the same sentence by    36  (make) use of many different words till you are satisfied    37  your sentence. If you follow this way, very soon you can create sentences of your own.

   38   second step is learning the grammar. Compared with    39   languages, English is quite simple and very systematic(系统化的). There are certain rules and regulations for each and every topic in grammar of this language. As long as you follow the rules and regulations,      40   would be a difficult task to make mistakes.

题型:多项选择题

下列有关除杂的实验操作合理的是          (   )

A.除去石英(主要成分为SiO2)中少量碳酸钙:用稀盐酸溶解后过滤

B.除去甲苯中混有的少量苯酚:加入浓溴水后过滤

C.除去二氧化碳中混有的少量一氧化碳:通入适量氧气后点燃

D.除去乙酸乙酯中混有的少量乙酸、乙醇:加入饱和氢氧化钠溶液振荡、静置后分液

题型:多项选择题

下面几种事物不属于创造性作品的是 ( )

A.《红楼梦》

B.《四书集注》

C.《爱弥儿》中文译文

D.《金刚经》原文手抄稿

题型:多项选择题

危害储粮的螨类、鸟类、啮齿动物及一些节肢动物称作什么?

题型:多项选择题

煤气设施送入煤气后必须进行含氧量和一氧化碳分析或爆发试验,爆发试验连续三次合格,待检验煤气合格后,才能()。

更多题库