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class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/jianzao/'>一級建造師</a> > <a href='/jianzao/stzx/'>試題中心</a> > <a href='/jianzao/stzx/tikujx/'>題庫精選</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/remen/ha20250807111712.shtml" target="_blank" title="刷題寶小程序"><img src="/upload/resources/image/2025/08/11/602988.png" alt="刷題寶小程序" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>以下有關(guān)相關(guān)稅的說法，正確的有（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-10-30 10:11</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">以下有關(guān)相關(guān)稅的說法，正確的有（?。?。</p><p style="text-indent: 2em; text-align: left;">A.納稅人提供建筑服務(wù)取得預(yù)收款的，應(yīng)在收到預(yù)收款時，以取得的預(yù)收款乘以增值稅稅率計算預(yù)繳增值稅</p><p style="text-indent: 2em; text-align: left;">B.建筑工程總承包單位為房屋建筑的地基與基礎(chǔ)、主體結(jié)構(gòu)提供工程服務(wù)的，適用簡易計稅方法</p><p style="text-indent: 2em; text-align: left;">C.應(yīng)稅銷售行為的購買方為個人的，不需要開具增值稅專用發(fā)票</p><p style="text-indent: 2em; text-align: left;">D.企業(yè)的增值稅應(yīng)納稅額，為當(dāng)期進(jìn)項稅額減去銷項稅額<br>E.排放應(yīng)稅污染物的企業(yè)事業(yè)單位，不是必須應(yīng)繳納環(huán)境保護(hù)稅</p><p style="text-indent: 2em; text-align: left;"><br/></p><p style="text-indent: 2em; text-align: left;">正確答案：CE</p><p style="text-indent: 2em; text-align: left;">答案解析：本題考查的是企業(yè)增值稅的規(guī)定。應(yīng)稅銷售行為的購買方為消費者個人的，不得開具增值稅專用發(fā)票。</p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責(zé)任編輯：花朵</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/remen/ha20250807111712.shtml" target="_blank" title="刷題"><img src="/upload/resources/image/2025/08/07/602919.png" alt="刷題" class="banner"></a>   <div id="a0lmosil" class="left-information clearfix"> <div 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