会计从业资格考试《财经法规》——主要税种三.doc

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1、会计从业资格考试财经法规主要税种三（三）增值税税率比例税率（此讲义老师讲解比较详细，按照讲义来掌握）1.基本税率：17%适用范围：除了列举的执行13%低税率的商品和销售个别旧货以外的货物及全部的加工修理修配劳务2.低税率：13%（1）粮食、食用植物油、鲜奶、食用盐；（2）自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；（3）图书、报纸、杂志、音像制品、电子出版物；（4）饲料、化肥、农药、农机、农膜；（5）农产品；（6）二甲醚。3.零税率：纳税人出口货物，税率为零；但是，国务院另有规定的除外。4.营业税改增值税试点地区增加11%和6%两档税率。纳税人兼营不同税率的货物或

2、者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额；未分别核算销售额的，从高适用税率。5.征收率小规模纳税人3%特点：执行简易办法征收，不得抵扣进项税额。【例题多选题】下列货物适用13%税率征收增值税的有（ ）。A.食用蔬菜B.速冻饺子C.饲料D.鱼虾等水产品【正确答案】ACD【答案解析】蔬菜、饲料、水产品等适用13%税率征收增值税，速冻饺子按照17%税率征税。【例题判断题】增值税一般纳税人从事增值税应税行为，一律适用17%的基本税率。（ ）【正确答案】【答案解析】增值税中对于一些基本生活必需品，像粮食、图书等是适用低税率13%的。【例题判断题】增值税小规模纳税人执行的增值税税率为3%。

3、（ ）【正确答案】【答案解析】增值税小规模纳税人执行的增值税征收率为3%。【例题多选题】根据增值税有关规定，下列产品中，适用13%的低税率的有（ ）。A.农机配件B.自来水待添加的隐藏文字内容3C.饲料D.煤炭【正确答案】BC【答案解析】选项A，针对农机是适用低税率的；选项D，居民用煤炭制品适用低税率。【例题单选题】根据规定，下列关于增值税的说法不正确的是（ ）。A.在中华人民共和国境内销售货物（销售不动产除外）或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人B.纳税人提供加工、修理修配劳务，税率为17%C.纳税人出口货物税率为零，国务院另有规定的除外D.食用盐的增值税税率

4、为17%【正确答案】D【答案解析】食用盐的增值税税率为13%，适用于低税率。29C91AFE4CED1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AFEDD1B6C87D1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795AD29C91AF95AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9D1B6C8795AD9C91AFE4CED1B6C8795A1AFE4CED1B

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