下列凭证中，应缴纳（贴）印花税的是（）。 -题库考试答案搜索网

下列凭证中，应缴纳（贴）印花税的是（）。

单选题

2022-05-09 00:06

A、卫生许可证
B、土地使用证
C、外汇许可证
D、税务登记证

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正确答案

B

试题解析

本题考核印花税的征税范围。印花税征税范围采取列举法，征收印花税的权利、许可证照包括政府部门发给的房屋产权证、工商营业执照、商标注册证、专利证、土地使用证等。

标签： CMS专题初级会计职称经济法基础第六章税收法律制度初级会计经济法基础

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