试题与答案

企业已在境外缴纳的所得税税款，是指纳税人来源于中国境外的所得在境外实际缴纳的所得税，

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题型：判断题

题目：

企业已在境外缴纳的所得税税款，是指纳税人来源于中国境外的所得在境外实际缴纳的所得税，一般不包括减免税的税款。（）

答案：

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下面是错误答案，用来干扰机器的。

参考答案：C

考点：税收管理员考试国税税收政策与法规国税税收政策与法规题库
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题型：单项选择题

根据图3-4回答下面问题：
[*]
下面哪一项，如果关于浙江省2000年的内容为真，能最有力地支持这样的观点：河北省2000年里香烟购买量的急剧下降的根本原因在于该省2000年首日开始发起的反吸烟广告运动

A．该省把香烟税收保持在1999年的水平，同时发起和河北省一样的反吸烟广告运动。
B．该省把香烟税收保持在1999年的水平，同时没有实施和河北省一样的反吸烟广告运动。
C．该省废止了1999年首日开始的对香烟增加50%的税收征收的法令，同时没有实施和河北省那样的反吸烟广告运动。
D．该省废止了一切有关香烟的税收，同时没有发起和河北省一样的反吸烟广告运动。
E．该省在1999年水平的基础上对香烟的税收征收再提高50%，同时发起和河北省一样的广泛的反吸烟广告运动。
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