纳税人发生的下列情形中，应依据国家税务总局核定的最低计税价格计算缴纳车辆购置税的有（）。 -题库考试答案搜索网

纳税人发生的下列情形中，应依据国家税务总局核定的最低计税价格计算缴纳车辆购置税的有（）。

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2021-07-17 21:02

A、纳税人受赠使用应税车辆
B、纳税人进口自用应税车辆，申报的计税价格低于同类型应税车辆的最低计税价格，又无正当理由
C、纳税人购买自用应税车辆，申报的计税价格高于同类型应税车辆的最低计税价格
D、纳税人自产自用新研发的应税车辆

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正确答案

ABD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十一章车辆购置税法、车船税法和印花税法

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