《税法二》每日一练-2021年税务师考试(3-4)
推荐回答(2个)
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单选题
1.某船舶公司2018年拥有非机动驳船5艘,每艘净吨位200吨;发动机功率4千瓦的拖船1艘。当地机动船舶的车船税计税标准为:净吨位小于或者等于200吨的,每吨3元。该船舶公司2018年应缴纳车船税( )元。
A.3004.02
B.1504.02
C.1508.04
D.3008.04
2.某企业2018年年初拥有整备质量为10吨的载货汽车6辆,小轿车4辆;当年11月,1辆小轿车被盗,取得公安机关开具的相关证明,并能够提供该被盗小轿车当年的车船税完税证明。已知当地载货汽车车船税年税额为60元/吨,小轿车车船税年税额为360元/辆,该企业2018年实际应缴纳的车船税是( )元。
A.4680
B.4980
C.5040
D.5010
3.某船舶公司2018年9月购买机动船舶2艘,一艘净吨位2001.6吨,另一艘净吨位0.3吨。上述购买的船舶,购置当月均取得船舶所有权。已知车船税计税标准如下:机动船舶净吨位小于或者等于200吨的,每吨3元;201吨~2000吨的,每吨4元;净吨位2001吨~10000吨的,每吨5元。则该船舶公司当年应缴纳车船税( )元。
A.2669.1
B.0.3
C.10008
D.3336.3
多选题
4.下列关于融资租赁房产的房产税处理,说法正确的有( )。
A.由承租人在合同约定开始日的次月起,按照房产余值缴纳房产税
B.由出租人在合同约定开始日的次月起,按照房产余值缴纳房产税
C.合同未约定开始日的,由承租人在合同签订的次月起依照房产余值缴纳房产税
D.合同未约定开始日的,由出租人在合同签订的当月起依照房产余值缴纳房产税
E.合同未约定开始日的,由承租人在合同签订的当月起依照房产余值缴纳房产税
5.下列车船中,以“整备质量每吨”作为车船税计税单位的有( )。
A.商用货车
B.挂车
C.游艇
D.乘用汽车
E.半挂牵引车
【参考答案及解析 】
1.【答案】B。解析:拖船按照发动机功率每1千瓦折合净吨位0.67吨计算征收车船税;拖船和非机动驳船分别按照机动船舶税额的50%计算车船税。该船舶公司2016年应缴纳车船税=200×3×5×50%+4×0.67×3×50%=1504.02(元)。
2.【答案】B。解析:在一个纳税年度内,已完税的车船被盗抢、报废、灭失的,纳税人可以凭有关管理机关出具的证明和完税证明,向纳税所在地的主管税务机关申请退还自被盗抢、报废、灭失月份起至该纳税年度终了期间的车船税税款。该企业2018年实际应缴纳的车船税=10×60×6+360×4-360×2/12=4980(元)。
3.【答案】D。解析:《车船税法》及其实施条例涉及的整备质量、净吨位、艇身长度等计税单位,有尾数的一律按照含尾数的计税单位据实计算车船税应纳税额。计算得出的应纳税额小数点后超过两位的可四舍五入保留两位小数。该船舶公司当年应缴纳车船税=(1×2001.6×5+1×0.3×3)÷12×4=3336.3(元)。
4.【答案】AC。解析:融资租赁的房产,由承租人自融资租赁合同约定开始日的次月起依照房产余值缴纳房产税;合同未约定开始日的,由承租人自合同签订的次月起依照房产余值缴纳房产税。
5.【答案】ABE。解析:选项C:以“艇身长度每米”为车船税的计税单位;选项D:以“每辆”为车船税的计税单位。
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