會(huì)計(jì)從業(yè)資格考試《財(cái)經(jīng)法規(guī)》——主要稅種三

1、會(huì)計(jì)從業(yè)資格考試財(cái)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(xì)，按照講義來(lái)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(xiāo)售個(gè)別舊貨以外的貨物及全部的加工修理修配勞務(wù)2.低稅率：13%（1）糧食、食用植物油、鮮奶、食用鹽；（2）自來(lái)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(shū)、報(bào)紙、雜志、音像制品、電子出版物；（4）飼料、化肥、農(nóng)藥、農(nóng)機(jī)、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(guó)務(wù)院另有規(guī)定的除外。4.營(yíng)業(yè)稅改增值稅試點(diǎn)地區(qū)增加11%和6%兩檔稅率。納稅人兼營(yíng)不同稅率的貨物或

2、者應(yīng)稅勞務(wù)，應(yīng)當(dāng)分別核算不同稅率貨物或者應(yīng)稅勞務(wù)的銷(xiāo)售額；未分別核算銷(xiāo)售額的，從高適用稅率。5.征收率小規(guī)模納稅人3%特點(diǎn)：執(zhí)行簡(jiǎn)易辦法征收，不得抵扣進(jìn)項(xiàng)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(yú)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?！纠}判斷題】增值稅一般納稅人從事增值稅應(yīng)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(duì)于一些基本生活必需品，像糧食、圖書(shū)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%。【例題多選題】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(jī)配件b.自來(lái)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(xiàng)a，針對(duì)農(nóng)機(jī)是適用低稅率的；選項(xiàng)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(shuō)法不正確的是（ ）。a.在中華人民共和國(guó)境內(nèi)銷(xiāo)售貨物（銷(xiāo)售不動(dòng)產(chǎn)除外）或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個(gè)人，為增值稅的納稅人b.納稅人提供加工、修理修配勞務(wù)，稅率為17%c.納稅人出口貨物稅率為零，國(guó)務(wù)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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