1、二. 單選。( 300 小題 共 600 分,) HYPERLINK /exam/examination/TEST_STANDARD.php?TestPaperID=4388#top_link#top_link l top_link#top_link 頁首首94分1 . 我我國現行房房產稅實行行（ ） (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 定額稅率率 HTMLCONTROL Forms.HTML:Option.1 B. 比比例稅率 HTMLCONTROL Forms.HTML:Option.1 CC. 累進進稅率 HTMLCONTROL Forms

2、.HTML:Option.1 D. 定量稅稅率 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 2 . 企企業所得稅稅基本稅率率是（ ） (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 33% HTMLCONTROL Forms.HTML:Option.1 B. 25% HTMLCONTROL Forms.HTML:Option.1 C. 17% HTMLCONTROL Forms.HTML:Option.1 D. 1

3、3% HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 3 . 資資源稅是（ ）征收。 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 從價定定額 HTMLCONTROL Forms.HTML:Option.1 B. 從量定額額 HTMLCONTROL Forms.HTML:Option.1 C. 比比例征收 HTMLCONTROL Forms.HTML:Option.1 DD. 差額額征收 HTMLCONTROL Fo

4、rms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 4 . 調調整后的城城鎮土地使使用稅大城城市每平方方米年稅額額為（ ） (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 1.224元 HTMLCONTROL Forms.HTML:Option.1 B. 0.9-18元 HTMLCONTROL Forms.HTML:Option.1 C. 0.612元 HTMLCONTROL Forms.HTML:Option.1 D. 1.5-30元 HTMLCO

5、NTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 5 . 年年所得122萬元以上上的納稅人人，在納稅稅終了后（ ）內向主主管稅務機機關辦理納納稅申報。 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 1個月月 HTMLCONTROL Forms.HTML:Option.1 B. 22個月 HTMLCONTROL Forms.HTML:Option.1 C. 3個月月 HTMLCONTROL Forms.HTML:Option.1 D

6、. 半半年 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 6 . 土土地增值稅稅的納稅地地點是（）的主主管稅務機機關 (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 房地地產所在地地 HTMLCONTROL Forms.HTML:Option.1 B. 房地產轉轉讓地 HTMLCONTROL Forms.HTML:Option.1 C. 房地產產居住地 HTMLCONTROL Forms.HTML:Option.

7、1 DD. 房地地產擁有地地 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 7 . 現現行個人所所得稅采用用列舉法列列舉了（）項所所得為應稅稅所得。 (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 9項 HTMLCONTROL Forms.HTML:Option.1 B. 10項項 HTMLCONTROL Forms.HTML:Option.1 C. 111項 HTMLCONTROL Forms.HTML:Opti

8、on.1 D. 12項項 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 8 . 車車船稅設置置了（ ）個個稅目 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 33個 HTMLCONTROL Forms.HTML:Option.1 B. 4個 HTMLCONTROL Forms.HTML:Option.1 C. 5個 HTMLCONTROL Forms.HTML:Option.1 DD. 6個個 HTMLCONTRO

9、L Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 9 . 土土地使用稅稅以納稅人人實際占用用的土地面面積為計稅稅依據，計計量標準為為（ ） (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 立方米 HTMLCONTROL Forms.HTML:Option.1 BB. 平方方米 HTMLCONTROL Forms.HTML:Option.1 C. 米 HTMLCONTROL Forms.HTML:Option.1 D. 丈 HTMLCONT

10、ROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 10 . 企業所得得稅的納稅稅人為（ ） (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 個人人獨資企業業 HTMLCONTROL Forms.HTML:Option.1 B. 合合伙企業 HTMLCONTROL Forms.HTML:Option.1 CC. 個人人 HTMLCONTROL Forms.HTML:Option.1 D. 企企業和其他他取得收入入的組織 HTMLCON

11、TROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 11 . 納稅申報報的方式主主要有( )種. (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 3種 HTMLCONTROL Forms.HTML:Option.1 B. 4種 HTMLCONTROL Forms.HTML:Option.1 CC. 2種種 HTMLCONTROL Forms.HTML:Option.1 D. 55種 HTMLCONTROL Forms.HTML:Hid

12、den.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 12 . 稿酬所得得適用（ ）的比例例稅率 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 115% HTMLCONTROL Forms.HTML:Option.1 B. 20% HTMLCONTROL Forms.HTML:Option.1 C. 225% HTMLCONTROL Forms.HTML:Option.1 D. 30% HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL

13、Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 13 . 下列負責責由地方稅稅務局征收收和管理的的（ ） (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 屠宰稅 HTMLCONTROL Forms.HTML:Option.1 BB. 消費費稅 HTMLCONTROL Forms.HTML:Option.1 C. 中央稅的的滯納金 HTMLCONTROL Forms.HTML:Option.1 DD. 增值值稅 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL For

14、ms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 14 . 下列負責責由國家稅稅務局征收收和管理的的（ ） (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 屠宰稅 HTMLCONTROL Forms.HTML:Option.1 BB. 耕地地占用稅 HTMLCONTROL Forms.HTML:Option.1 CC. 筵席席稅 HTMLCONTROL Forms.HTML:Option.1 D. 增值稅 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTM

15、L:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 15 . 企業所得得稅的低稅稅率是（ ） (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 188% HTMLCONTROL Forms.HTML:Option.1 B. 20% HTMLCONTROL Forms.HTML:Option.1 CC. 211% HTMLCONTROL Forms.HTML:Option.1 D. 22% HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLC

16、ONTROL Forms.HTML:Hidden.1 16 . 在一個納納稅年度內內，居民企企業技術轉轉讓所得不不超過（ ）的部分分，免征企企業所得稅稅。 (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 3000萬 HTMLCONTROL Forms.HTML:Option.1 B. 5000萬 HTMLCONTROL Forms.HTML:Option.1 C. 800萬萬 HTMLCONTROL Forms.HTML:Option.1 D. 11000萬萬 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Form

17、s.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 17 . 個體工商商戶向（ ）主管稅稅務機關申申報。 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 實實際經營地地 HTMLCONTROL Forms.HTML:Option.1 B. 注注冊地 HTMLCONTROL Forms.HTML:Option.1 C. 居住地地 HTMLCONTROL Forms.HTML:Option.1 D. 戶戶籍所在地地 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTM

18、L:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 18 . 自08年年3月1日日起，工資資薪金所得得，以每月月收入減除除（ ）元元費用的余余額為應納納稅所得額額。 (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 8000元 HTMLCONTROL Forms.HTML:Option.1 B. 12000元 HTMLCONTROL Forms.HTML:Option.1 C. 18000元 HTMLCONTROL Forms.HTML:Option.1 D. 20000元 HTMLCONTROL Forms.HTML:Hi

19、dden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 19 . 下列哪個個不是稅收收管理體制制建立的原原則（ ） (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 責權統一的原則 HTMLCONTROL Forms.HTML:Option.1 B. 有利于平衡財政收支的原則 HTMLCONTROL Forms.HTML:Option.1 C. 統一領導，分級管理的原則 HTMLCONTROL Forms.HTML:Option.1 D. 公平原則 HTMLCONTROL Fo

20、rms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 20 . 下列哪項項屬于房產產稅的免稅稅范圍（ ） (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 國家家機關出租租房產 HTMLCONTROL Forms.HTML:Option.1 B. 國家機機關生產用用房 HTMLCONTROL Forms.HTML:Option.1 C. 人民團體體營業用房房 HTMLCONTROL Forms.HTML:Option.1 D. 軍軍隊自用房房產 HT

21、MLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 21 . 契稅實行行（ ）的的幅度比例例稅率。 (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 3%-5% HTMLCONTROL Forms.HTML:Option.1 B. 5%-7% HTMLCONTROL Forms.HTML:Option.1 CC. 7%-9% HTMLCONTROL Forms.HTML:Option.1 D. 99%-111% HTMLCON

22、TROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 22 . 準予從收收入中扣除除的項目有有（ ） (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 企業所得得稅稅款 HTMLCONTROL Forms.HTML:Option.1 BB. 成本本 HTMLCONTROL Forms.HTML:Option.1 C. 稅稅收滯納金金 HTMLCONTROL Forms.HTML:Option.1 D. 贊贊助支出 HTMLCONTROL

23、Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 23 . 個人通過過非營利性性的社會團團體和國家家機關向農農村義務的的教育的捐捐贈等，準準予在繳納納個人所得得稅前（ ）扣除 (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 減半征收收 HTMLCONTROL Forms.HTML:Option.1 B. 不不予扣除 HTMLCONTROL Forms.HTML:Option.1 CC. 全額額扣除 HTMLCONTROL Forms.HTML

24、:Option.1 D. 扣除三三分之一 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 24 . 國家需要要重點扶持持的高新技技術企業，減減按（ ）的的稅率征收收所得稅。 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 12% HTMLCONTROL Forms.HTML:Option.1 B. 113% HTMLCONTROL Forms.HTML:Option.1 C. 15% HTMLCONTROL Forms

25、.HTML:Option.1 D. 118% HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 25 . 企業所得得稅為（ ）類 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 流流轉稅類 HTMLCONTROL Forms.HTML:Option.1 BB. 資源源稅類 HTMLCONTROL Forms.HTML:Option.1 C. 行為類類 HTMLCONTROL Forms.HTML:Option.1 D.

26、所所得稅類 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 26 . 耕地占用用稅采用（ ）稅率 (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 四級超率率累進稅率率 HTMLCONTROL Forms.HTML:Option.1 B. 分分類幅度定定額稅率 HTMLCONTROL Forms.HTML:Option.1 CC. 定量量稅率 HTMLCONTROL Forms.HTML:Option.1 D. 從價稅

27、稅率 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 27 . 土地使用用稅實行（ ）的征收收方法。 (2 分分) HTMLCONTROL Forms.HTML:Option.1 A. 按年計算算，分期繳繳納 HTMLCONTROL Forms.HTML:Option.1 B. 按月計算算，分期繳繳納 HTMLCONTROL Forms.HTML:Option.1 C. 按季計算算，分期繳繳納 HTMLCONTROL Forms.HTML:Option

28、.1 D. 一次繳清清 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 28 . 特許權使使用費所得得，適用的的稅率是（ ） (22 分) HTMLCONTROL Forms.HTML:Option.1 AA. 155% HTMLCONTROL Forms.HTML:Option.1 B. 17% HTMLCONTROL Forms.HTML:Option.1 CC. 188% HTMLCONTROL Forms.HTML:Option.1 D. 20

29、% HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 29 . 耕地占用用稅的征稅稅范圍不包包括（ ） (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 菜地 HTMLCONTROL Forms.HTML:Option.1 B. 魚塘 HTMLCONTROL Forms.HTML:Option.1 C. 園地 HTMLCONTROL Forms.HTML:Option.1 D. 學校占用耕地 HTMLCONTROL For

30、ms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 30 . 耕地占用用稅實行（ ）征收。 (2 分) HTMLCONTROL Forms.HTML:Option.1 A. 分次征征收 HTMLCONTROL Forms.HTML:Option.1 B. 一次性征征收 HTMLCONTROL Forms.HTML:Option.1 C. 按地征收收 HTMLCONTROL Forms.HTML:Option.1 D. 按按份征收 HTMLCONTROL Forms.HTML:Hidde

31、n.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 三. 多選。( 100 小題 共 200 分,) HYPERLINK /exam/examination/TEST_STANDARD.php?TestPaperID=4388#top_link#top_link l top_link#top_link 頁首首31 . 耕地占用用稅具有如如下特點（ ） (22 分) HTMLCONTROL Forms.HTML:Checkbox.1 AA 以人均均占用耕地地數額確定定稅收負擔擔 HTMLCONTROL Forms

32、.HTML:Checkbox.1 B 實行行一次性征征收 HTMLCONTROL Forms.HTML:Checkbox.1 C 實實行專款專專用 HTMLCONTROL Forms.HTML:Checkbox.1 D 實實行定量稅稅率 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 32 . 企業所得得稅中應當當提取的固固定資產包包括（ ） (2 分) HTMLCONTROL Forms.HTML:Checkbox.1 A 房屋 HTMLCONTRO

33、L Forms.HTML:Checkbox.1 B 建筑物 HTMLCONTROL Forms.HTML:Checkbox.1 C 在用的機器設備 HTMLCONTROL Forms.HTML:Checkbox.1 D 在用的運輸設備 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 33 . 企業所得得稅核定征征收辦法包包括（ ） (2 分) HTMLCONTROL Forms.HTML:Checkbox.1 A 定額征收 HTMLCONTROL Fo

34、rms.HTML:Checkbox.1 B 比例征收 HTMLCONTROL Forms.HTML:Checkbox.1 C 定量征收 HTMLCONTROL Forms.HTML:Checkbox.1 D 核定應稅所得率計算征收 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 34 . 下列情況況可減征或或免征資源源稅（ ） (2 分) HTMLCONTROL Forms.HTML:Checkbox.1 A 開采原油過程中用于加熱的原油 HTMLCO

35、NTROL Forms.HTML:Checkbox.1 B 開采原油過程中用于修井的原油 HTMLCONTROL Forms.HTML:Checkbox.1 C 對地面抽采煤層氣 HTMLCONTROL Forms.HTML:Checkbox.1 D 納稅人開采過程中，因意外事故遭受損失的 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 35 . 企業所得得稅改革遵遵循如下原原則（） (2 分) HTMLCONTROL Forms.HTML:Check

36、box.1 A 貫徹徹公平稅負負原則 HTMLCONTROL Forms.HTML:Checkbox.1 B 落實科學學發展觀原原則 HTMLCONTROL Forms.HTML:Checkbox.1 C 理理順分配關關系原則 HTMLCONTROL Forms.HTML:Checkbox.1 DD 參照國國際慣例原原則 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 36 . 個人所得得稅的繳納納分為（ ） (22 分) HTMLCONTROL Fo

37、rms.HTML:Checkbox.1 AA 代收代代繳 HTMLCONTROL Forms.HTML:Checkbox.1 B 代代扣代繳 HTMLCONTROL Forms.HTML:Checkbox.1 CC 自行申申報 HTMLCONTROL Forms.HTML:Checkbox.1 D 按按期繳納 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 37 . 房產稅的的計稅依據據分為（ ） (22 分) HTMLCONTROL Forms.HT

38、ML:Checkbox.1 AA 從價計計征 HTMLCONTROL Forms.HTML:Checkbox.1 B 從從租計征 HTMLCONTROL Forms.HTML:Checkbox.1 CC 從量計計征 HTMLCONTROL Forms.HTML:Checkbox.1 D 從從額計征 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 38 . 下列行為為免征契稅稅。（ ） (2 分) HTMLCONTROL Forms.HTML:Check

39、box.1 A 城鎮職工按規定第一次購買公有住房 HTMLCONTROL Forms.HTML:Checkbox.1 B 承受荒山使用權，并用于農林生產 HTMLCONTROL Forms.HTML:Checkbox.1 C 國家機關承受土地用于辦公 HTMLCONTROL Forms.HTML:Checkbox.1 D 事業單位承受土地用于教學 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 39 . 企業所得得稅納稅人人收入總額額中的下列列收入為免

40、免稅收入（ ） (22 分) HTMLCONTROL Forms.HTML:Checkbox.1 AA 國債利利息收入 HTMLCONTROL Forms.HTML:Checkbox.1 BB 符合條條件的非營營利性組織織的收入 HTMLCONTROL Forms.HTML:Checkbox.1 CC 政府性性基金 HTMLCONTROL Forms.HTML:Checkbox.1 D 股息 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 40 . 企

41、業所得得稅的納稅稅人具體包包括（ ） (2 分) HTMLCONTROL Forms.HTML:Checkbox.1 A 國有企業 HTMLCONTROL Forms.HTML:Checkbox.1 B 集體企業 HTMLCONTROL Forms.HTML:Checkbox.1 C 私營企業 HTMLCONTROL Forms.HTML:Checkbox.1 D 股份制企業 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 四. 判斷。( 100 小題

42、 共 200 分,) HYPERLINK /exam/examination/TEST_STANDARD.php?TestPaperID=4388#top_link#top_link l top_link#top_link 頁首首41 . 車船稅的的課稅對象象是依法在在我國車船船管理部門門登記的車車船。 (2 分) HTMLCONTROL Forms.HTML:Option.1 否 HTMLCONTROL Forms.HTML:Option.1 是 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 42 . 土地增值值稅采用三三級超率累累進稅率。 (2 分) HTMLCONTROL Forms.HTML:Option.1 否 HTMLCONTROL Forms.HTML:Option.1 是 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 HTMLCONTROL Forms.HTML:Hidden.1 43 . 資源稅實實行比例稅稅率。 (2 分) HTMLCONTROL Forms.HTML:Option.1 否 HTMLCONTROL F