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class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left;">　　下列有關(guān)車輛購(gòu)置稅的表述，正確的有（　）。</p><p style="text-align: left;">　　A、車輛購(gòu)置稅的稅率為15%</p><p style="text-align: left;">　　B、車輛購(gòu)置稅實(shí)行從價(jià)計(jì)征的方式</p><p style="text-align: left;">　　C、車輛購(gòu)置稅的征收對(duì)象可以是單位或個(gè)人</p><p style="text-align: left;">　　D、車輛購(gòu)置稅的計(jì)稅價(jià)格包括銷售額的增值稅</p><p style="text-align: left;">　　E、納稅人購(gòu)置應(yīng)稅車輛的，應(yīng)當(dāng)自購(gòu)置之日起30日內(nèi)申報(bào)納稅并一次繳清稅款</p><p style="text-align: left;">　　【正確答案】BC</p><p style="text-align: left;">　　【答案解析】本題考查的是我國(guó)現(xiàn)行稅收制度和稅收優(yōu)惠制度。選項(xiàng)A錯(cuò)誤，車輛購(gòu)置稅的稅率為10%；選項(xiàng)D錯(cuò)誤，車輛購(gòu)置稅計(jì)稅價(jià)格為納稅人購(gòu)置應(yīng)稅車輛而支付給銷售者的全部?jī)r(jià)款和價(jià)外費(fèi)用（不包括增值稅）；選項(xiàng)E錯(cuò)誤，納稅人購(gòu)置應(yīng)稅車輛的，應(yīng)當(dāng)自購(gòu)置之日起60日內(nèi)申報(bào)納稅并一次繳清稅款。參見(jiàn)教材P121.</p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div 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