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1998 nian du zhu ce hui ji shi kao shi shui fa mo ni shi ti can kao da an
Pages: 64
Year: Issue:  8
Journal: Finance and Accounting Monthly

Keyword:  会计师考试参考答案模拟试题应纳税所得额应纳所得税额受托方再投资退税分回联营企业业务招待费;
Abstract: 一、单项选择题1B2D3A4BSD6C7A8.B9.D10C11C12C13.D14B15.D二、多项选择题1.A、C2A、D3B、C4A、B、C、D5.A、B、D6A、C7A、B、C、D8A、B、C、D9.A、B、C、D10A、B、D三、判断题IJ2X3X4J5X6X7.X8J9J10X11X12X13x14)15x四、计算题1解:受托方代扣代交消费税的组成计税价格二识十4)专门40%)一月受托方代扣代交消费税一20X40%=8委托方销售卷烟应交消费税一30+100X100X45%=135万元委托方用于集体福利视同销售应交消费税二0、3X20X45%二2.7万兀委托方应交的消费税二135+2
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