关于城市维护建设税的适用税率，下列表述正确的有（）。 -题库考试答案搜索网

关于城市维护建设税的适用税率，下列表述正确的有（）。

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2021-07-17 21:03

A、按纳税人所在地区的不同，设置了三档地区差别比例税率
B、由受托方代收、代扣“两税”的，可按委托方所在地的规定税率缴纳城市维护建设税
C、对流动经营等无固定纳税地点的单位和个人，应随同“两税”在经营地按适用税率缴纳
D、开采海洋石油资源的中外合作油（气）田所在地在海上，其城建税适用1%的税率

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正确答案

ACD

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六章城市维护建设税法和烟叶税法

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