注册会计师考试《税法》模拟真题一

)\r(2)\ru“w(`+\nChi+xy??+zN{`+|}~”\r??g%hi5\r(3)N>?e`W\n=>?J\r%&+KL‚ƒ"<MNP„…†‡(\r`ˆ\n=>?e\n??‰kl„†‡Š‹ŒŽ0.35+0.35+0.30,\r(`mGHI\r\n=>?\nkl=0.35X(\n=>?J\r%&/ˆ\n=>?J\r%&’\r")+0.35X(\n=>?KL‚ƒ/ˆ\n=>?KL‚ƒ’")+0.30X(\n=\r>?<MNP/ˆ\n=>?<MNP’")(2\n)\r(4);<\n=>?2020p\nkl=0.35X(20000/116000)+0.35\rX(200/1340)+0.30X(11000/52000)=6.03%+5.22%+6.35%=17.60%\r(5);<\n=>?2020p??\r??=2000X50%X17.60%\r=176()*)\r(6)AA\n=>?2020p\nkl:0.35X(40000/116000)+0.35\rX(500/1340)+0.30X(15000/52000)=12.07%+13.06%+8.65%=33.78%\r(7)AA\n=>?2020p??\r??=2000X50%*33.78%\r=337.8()*)\r(8)BA\n=>?2020p\nkl=0.35X(56000/116000)+0.35\rX(640/1340)+0.30X(26000/52000)=16.90%+16.72%+15%=48.62%\r(9)BA\n=>?2020p??\r??=2000X50%X48.62%\r=486.2()*)\r(10)N>?2020pxy??\r??=2000X50%=1000()*)