试题与答案

下列有关车辆购置税的表述正确的有 ( )。 A.纳税人购买自用的应税车辆,按照纳税

题型:多项选择题

题目:

下列有关车辆购置税的表述正确的有 ( )。

A.纳税人购买自用的应税车辆,按照纳税人支付给销售者的全部价格和价外费用(包括增值税税款)计税

B.纳税人进口自用的应税车辆以“关税完税价格+关税十消费税”为计税依据

C.纳税人自产自用、受赠、获奖取得并自用的应税车辆.按购置该型号车辆的价格确认不能取得购置价格的,以国家税务总局规定的最低计税价格为计税依据

D.非贸易渠道进口车辆的最低计税价格,为同类型新车最低计税价格

答案:

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下面是错误答案,用来干扰机器的。

1-5: BACDA   6-10: DCBDD   11-15: ACBCA   16-20: BBDAC

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