下列各项中，符合增值税纳税人放弃免税权有关规定的是（）。 -题库考试答案搜索网

下列各项中，符合增值税纳税人放弃免税权有关规定的是（）。

单选题

2021-07-17 21:01

A、纳税人可以根据不同的销售对象选择部分货物放弃免税权
B、纳税人应以书面形式提出放弃免税申请，报主管税务机关审批
C、纳税人自税务机关受理其放弃免税声明的当月起12个月内不得申请免税
D、放弃免税权的纳税人符合一般纳税人认定条件尚未认定为增值税一般纳税人的，应当按现行规定认定为增值税一般纳税人，其销售的货物、劳务和应税行为可开具增值税专用发票

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正确答案

D

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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