11.根據(jù)現(xiàn)行稅法規(guī)定，準(zhǔn)予稅前列支的職工福利費(fèi)不得超過工資薪金總額的比例為

A.10％                                                          B.14％

C.15％                                                          D.20％

12.現(xiàn)行個(gè)人所得稅法規(guī)定的財(cái)產(chǎn)轉(zhuǎn)讓所得適用的稅率為

A.13％                                                          B.17％

C.20％                                                          D.25％

13.下列關(guān)于耕地占用稅的說法不正確的是

A.耕地占用稅對(duì)部隊(duì)軍事設(shè)施用地免稅

B.耕地占用稅的稅率采用幅度差別比例稅率

C.耕地占用稅的計(jì)稅依據(jù)是納稅人實(shí)際占用的耕地面積

D.耕地占用稅的征稅對(duì)象是占用耕地建房和從事非農(nóng)業(yè)建設(shè)的行為

14.下列行為中，屬于土地增值稅的征收范圍的是

A.企業(yè)出租廠房                                            B.企業(yè)轉(zhuǎn)讓房產(chǎn)

C.個(gè)人以贈(zèng)與方式轉(zhuǎn)讓房產(chǎn)                           D.個(gè)人以繼承方式轉(zhuǎn)讓房產(chǎn)

15.下列稅種中，采用超率累進(jìn)稅率計(jì)稅的是

A.消費(fèi)稅                                                       B.營(yíng)業(yè)稅

C.土地增值稅                                                D.房產(chǎn)稅