會計從業(yè)資格考試《財經(jīng)法規(guī)》——主要稅種三

1、會計從業(yè)資格考試財經(jīng)法規(guī)主要稅種三（三）增值稅稅率比例稅率（此講義老師講解比較詳細，按照講義來掌握）1.基本稅率：17%適用范圍：除了列舉的執(zhí)行13%低稅率的商品和銷售個別舊貨以外的貨物及全部的加工修理修配勞務2.低稅率：13%（1）糧食、食用植物油、鮮奶、食用鹽；（2）自來水、暖氣、冷氣、熱水、煤氣、石油液化氣、天然氣、沼氣、居民用煤炭制品；（3）圖書、報紙、雜志、音像制品、電子出版物；（4）飼料、化肥、農(nóng)藥、農(nóng)機、農(nóng)膜；（5）農(nóng)產(chǎn)品；（6）二甲醚。3.零稅率：納稅人出口貨物，稅率為零；但是，國務院另有規(guī)定的除外。4.營業(yè)稅改增值稅試點地區(qū)增加11%和6%兩檔稅率。納稅人兼營不同稅率的貨物或

2、者應稅勞務，應當分別核算不同稅率貨物或者應稅勞務的銷售額；未分別核算銷售額的，從高適用稅率。5.征收率小規(guī)模納稅人3%特點：執(zhí)行簡易辦法征收，不得抵扣進項稅額?！纠}多選題】下列貨物適用13%稅率征收增值稅的有（ ）。a.食用蔬菜b.速凍餃子c.飼料d.魚蝦等水產(chǎn)品【正確答案】acd【答案解析】蔬菜、飼料、水產(chǎn)品等適用13%稅率征收增值稅，速凍餃子按照17%稅率征稅。【例題判斷題】增值稅一般納稅人從事增值稅應稅行為，一律適用17%的基本稅率。（ ）【正確答案】【答案解析】增值稅中對于一些基本生活必需品，像糧食、圖書等是適用低稅率13%的。【例題判斷題】增值稅小規(guī)模納稅人執(zhí)行的增值稅稅率為3%。

3、（ ）【正確答案】【答案解析】增值稅小規(guī)模納稅人執(zhí)行的增值稅征收率為3%?！纠}多選題】根據(jù)增值稅有關(guān)規(guī)定，下列產(chǎn)品中，適用13%的低稅率的有（ ）。a.農(nóng)機配件b.自來水待添加的隱藏文字內(nèi)容3c.飼料d.煤炭【正確答案】bc【答案解析】選項a，針對農(nóng)機是適用低稅率的；選項d，居民用煤炭制品適用低稅率?！纠}單選題】根據(jù)規(guī)定，下列關(guān)于增值稅的說法不正確的是（ ）。a.在中華人民共和國境內(nèi)銷售貨物（銷售不動產(chǎn)除外）或者提供加工、修理修配勞務以及進口貨物的單位和個人，為增值稅的納稅人b.納稅人提供加工、修理修配勞務，稅率為17%c.納稅人出口貨物稅率為零，國務院另有規(guī)定的除外d.食用鹽的增值稅稅率

4、為17%【正確答案】d【答案解析】食用鹽的增值稅稅率為13%，適用于低稅率。29c91afe4ced1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afedd1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af95ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9d1b6c8795ad9c91afe4ced1b6c8795a1afe4ced1b

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