下列关于城市维护建设税计税依据的表述中，正确的有（）。（2014年改编） -题库考试答案搜索网

下列关于城市维护建设税计税依据的表述中，正确的有（）。（2014年改编）

多选题

2021-07-17 21:03

A、免征“两税”时应同时免征城市维护建设税
B、对出口产品退还增值税的，不退还已缴纳的城市维护建设税
C、纳税人被查补“两税”时应同时对查补的“两税”补缴城市维护建设税
D、纳税人违反“两税”有关规定被加收的滞纳金应计入城市维护建设税的计税依据

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正确答案

ABC

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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