根据增值税法律制度的规定，下列关于增值税纳税期限的规定，说法正确的是 -题库考试答案搜索网

根据增值税法律制度的规定，下列关于增值税纳税期限的规定，说法正确的是

单选题

2021-07-17 21:00

A、增值税一般纳税人以1个月为1个纳税期的，自期满之日起30日内申报纳税
B、纳税人进口货物，应当自海关填发进口增值税专用缴款书之日起15日内缴纳税款
C、纳税人以1日、3日、5日、10日、15日为1个纳税期的，自期满之日起7日内预缴税款，于次月1日起15日内申报纳税并结清上月应纳税款
D、纳税人以1日、3日、5日、10日、15日为1个纳税期的，自期满之日起5日内预缴税款，于次月1日起30日内申报纳税并结清上月应纳税款

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正确答案

B

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二章增值税法

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