20.根據(jù)《個(gè)人所得稅法實(shí)施條例》規(guī)定,個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者的生產(chǎn)經(jīng)營(yíng)所得依法計(jì)征個(gè)人所得稅時(shí),個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者本人如果沒有綜合所得的,應(yīng)當(dāng)減除費(fèi)用每年( )。 A.24000元 B.40000元 C.50000元 D.60000元 21.根據(jù)《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于繼續(xù)實(shí)施企業(yè)改制重組有關(guān)土地增值稅政策的通知》(財(cái)稅〔2018〕57號(hào))規(guī)定,自2018年1月1日至2020年12月31日,對(duì)符合改制重組條件的企業(yè)( )土地增值稅。 A.減半征收(chéng)nB.暫不征收(chéng)nC.查賬征收(chéng)nD.核定征收(chéng)n22.根據(jù)《中華人民共和國(guó)環(huán)境保護(hù)稅法》規(guī)定,納稅人排放應(yīng)稅大氣污染物或水污染的濃度值低于國(guó)家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)30%的,減按( )征收環(huán)境保護(hù)稅。納稅人排放應(yīng)稅大氣污染物或水污染的濃度值低于國(guó)家和地方規(guī)定的污染物排放標(biāo)準(zhǔn)百分之五十的,減按()征收環(huán)境保護(hù)稅。 A.75%,50% B.80%,50% C.75%,60% D.80%,60%
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