《纳税基础与实务》任务2

《纳税基础与实务》任务2 纳税基础与实务形考 2-0001 试卷总分:100 单选题(共17题,共51分) 开始说明: 结束说明: 1.(3分) 某公司向境外出口应纳关税矿石一批，成交价格为境外口岸到岸价格，折合人民币323万元。从我国口岸到对方口岸的运费为18万元，保险费5万元，都由该卖方支付。该货物出口关税税率为10%。该批货物的出口完税价格为( )。 A、323万元 B、272.73万元 C、300万元 D、305万元 2.(3分) 某公司进口德国某品牌啤酒500箱，每箱24瓶，每瓶容积500毫升，到岸价格折合人民币为 3万元人民币。若该啤酒适用优惠税率为3元/升，则该批啤酒应缴纳的关税税额为( )。 A、9万元 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting B、18000元 C、36000元 D、4万元 3.(3分) 某化妆品公司从法国进口一批化妆品，国外成交价折合人民币为85万元，支付运费10万元，保险费5万元，若该批化妆品的关税适用20%的税率，该批化妆品应缴纳的关税税额为( )。 A、20万元 B、17万元 C、18万元 D、25万元 4.(3分) 纳税人应在海关填发税款缴款书之日起( )日内，向指定银行缴纳。 A、14 B、15 C、24 D、48 5.(3分) 某化妆品公司从法国进口一批化妆品，国外成交价折合人民币为85万元，支付运费10万元，保险费5万元，若该批化of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 妆品的关税适用20%的税率，该批化妆品的进口完税价格为( )。 A、100万元 B、85万元 C、90万元 D、125万元 6.(3分) 某汽车生产企业为增值税一般纳税人，2010年12月份进口原材料一批， 成交价折合人民币150万元(下同);买方另外支付包装材料10万元，到达我国海关以前的运输装卸费5万元，保险费10万元，从海关运往企业所在地支付运输费7万元;向卖方支付佣金5万，向自己的采购代理人支付佣金5000元。若该批原材料适用的关税税率为10%，应缴纳的关税税额是( )。 A、15万元 B、18万元 C、18.7万元 D、16万元 7.(3分) 某娱乐公司2010年4月发生如下业务:(1)歌舞厅门票收入5万元，点歌费收入1万元，烟酒饮料费销售收入1万元;(2)餐厅收入20万元。关于该娱乐公司营业税的处理正确of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 的有( )。 A、歌舞厅收入和餐厅收入按照一个税率缴纳营业税 B、歌舞厅收入和餐厅收入分别按照不同的税率缴纳营业税 C、歌舞厅缴纳营业税，餐厅缴纳增值税 D、歌舞厅和餐厅都缴纳增值税 8.(3分) 下面哪种情况需要交纳关税( )。 A、一批货物(或物品)在中国境内交易 B、一批货物(或物品)进出中国关境 C、一批货物(或物品)进出自由港 D、一批货物进入关境后在国内销售 9.(3分) 出口货物在货物运抵海关监管区后装货的( )小时以前，由纳税义务人向货物进(出)境地海关申报。 A、14 B、15 C、24 D、48 10.(3分) 某企业2011年第一季度购买A债券共支付56万元，其中包括各种税费1万元。购买B债券40万元，另外支付了相关of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 税费0.5万元。第二季度将A债券转让，取得收入60万元，另外支付了1.5万元的相关税费;将B债券转让，扣除支付的相关税费0.6万元以后取得收入36.4万元。则该企业第二季度转让债券应缴纳的营业税为( )万元。 A、0.25 B、0.02 C、0.07 D、0.1 11.(3分) 进口货物应当自运输工具申报进境之日起( )日之内，由纳税义务人向货物进(出)境地海关申报。 A、14 B、15 C、24 D、48 12.(3分) 某汽车生产企业为增值税一般纳税人，2010年12月份进口原材料一批， 成交价折合人民币150万元(下同);买方另外支付包装材料10万元，到达我国海关以前的运输装卸费5万元，保险费10万元，从海关运往企业所在地支付运输费7万元;向卖方支付佣金5万，向自己的采购代理人支付佣金5000元。该批原材料的进口完税价格是( )。 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting A、150万 B、180万 C、187万 D、160万 13.(3分) 某境内旅游公司组团到泰国旅游。共有游客80人，每人收费6000元，境内期间为每人支付了交通费和餐费2000元。出境后由泰国的旅游企业接团，并按每人2400元付给泰国旅游公司。该境内旅游企业本业务应纳的营业税为( )元。 A、6400 B、14400 C、16000 D、24000 14.(3分) 某公司向境外出口应纳关税矿石一批，成交价格为境外口岸到岸价格，折合人民币323万元。从我国口岸到对方口岸的运费为18万元，保险费5万元，都由该卖方支付。该货物出口关税税率为10%。该批货物应缴纳的关税税额为( )。 A、32.3万元 B、27.273万元 C、30万元 D、30.5万元 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 15.(3分) 某公司进口1台日本产电视摄像机，到岸价格为13000美元。该批摄像机适用优惠税率为:每台完税价格高于5000美元的，从量税为每台13280元，再征从价税3%。若当时人民币与美元的外汇折算率为1:6.38，请问应缴纳的关税税额为( ) A、13280元 B、15768.2元 C、3213.6元 D、28537.6元 16.(3分) 某建筑企业2010年9月份取得总承包工程价款420万元，根据转包合同分给安装公司100万元，分给装饰公司120万元，该建筑企业应缴纳的营业税为( )。 A、2.6万元 B、6万元 C、3万元 D、3.6万元 17.(3分) 某娱乐公司2010年4月发生如下业务:(1)歌舞厅门票收入5万元，点歌费收入1万元，烟酒饮料费销售收入1万元;(2)餐厅收入20万元。本题要缴纳的营业税税额为( )。 A、5.4万元 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting B、2.4万元 C、0元 D、2.2万元 多选题(共9题,共27分) 开始说明: 结束说明: 18.(3分) 营业税的征税范围包括( )。 A、销售不动产 B、销售食品 C、销售无形资产 D、提供除加工、修理修配之外的劳务 19.(3分) 关税的纳税义务人有( )。 A、进口货物的收货人 B、出口货物的发货人 C、进出境货物的所有人 D、进口货物的发货人 20.(3分) 下列关于关税的说法正确的有( ) A、未在期限内缴纳关税的，需要按所欠税款的万分之五缴纳滞纳金 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting B、未在期限内缴纳关税的，需要按所欠税款的千分之五缴纳滞纳金 C、纳税人在海关填发缴款书之日起3个月仍未缴纳税款的，经海关关长批准，海关可以采取强制扣缴、变价递交等强制措施。 D、纳税人在海关填发缴款书之日起6个月仍未缴纳税款的，经海关关长批准，海关可以采取强制扣缴、变价递交等强制措施。 21.(3分) 营业税纳税期限分为( )。 A、5日、10日、15日 B、1个月 C、1个季度 D、按次纳税 22.(3分) 下类项目中免征营业税的有( )。 A、托儿所、幼儿园、养老院福利机构提供的服务 B、残疾人提供的劳务 C、技术转让收入 D、宗教场所举办活动的门票收入 23.(3分) 某娱乐公司2010年4月发生如下业务:(1)歌舞厅门票收入5万元，点歌费收入1万元，烟酒饮料费销售收入1万元;(2)餐厅收入20万元。有关该娱乐公司歌舞厅收入的说法正确的有( )。 A、门票收入和点歌费应缴纳营业税，烟酒饮料费应缴纳增值税 B、门票收入、点歌费和烟酒饮料费都应该缴纳营业税 of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting C、门票收入和点歌费收入按照娱乐业20%税率纳税，烟酒饮料费不能按照20%税率纳税 D、门票收入、点歌费和烟酒饮料费都应该按照20%税率纳税 24.(3分) 某化妆品公司从法国进口一批化妆品，国外成交价折合人民币为85万元，支付运费10万元，保险费5万元，若该批化妆品的关税适用20%的税率，该批化妆品在进口环节应缴纳下列哪些税( )。 A、关税 B、增值税 C、消费税 D、营业税 25.(3分) 下列关于纳税地点的说法正确的有( )。 A、提供劳务应向劳务提供地的主管税务机关纳税 B、转让无形资产应向机构所在地的主管税务机关纳税 C、转让不动产应向不动产所在地的主管税务机关纳税 D、转让不动产应向机构所在地的主管税务机关纳税 26.(3分) 下列关于原产地的说法正确的有( )。 A、如果进口货物完全在一个国家内生产或制造，则生产国或制造国就是该货物的原产国; B、如果货物经由两个或两个以上国家生产或加工，要以第一个对其进行加工的国家作为原产国; of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting C、如果货物经由两个或两个以上国家生产或加工，要以最后一个对其进行实质性加工的国家作为原产国; D、判定是否进行了实质性加工，一般视该货物有无得到新的特征或性质，比如税号发生变化，或者视其在加工过程中增加的价值是否超过一定比例。 判断题(共11题,共22分) 开始说明: 结束说明: 27.(2分) 在兼营行为中，不同税率的营业税项目应该分开计算。( ) ? × 28.(2分) 营业税的计税依据为纳税人提供应税行为收取的全部价款和价外费用。( ) ? × 29.(2分) 采用比例税率，不同的业务，税率规定不同。 ( ) ? × 30.(2分) 补征是因纳税人违反海关法令造成的，追征的期限是1年。( ) of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting ? × 31.(2分) 关税进口税率分为最惠国税率、协定税率、特惠税率、普通税率等，要确定进口的货物适用哪种税率就要确定该货物的来源国。( ) ? × 32.(2分) 某公司派出员工赴国外提供中医按摩服务取得收入70万元，这笔收入不需要在中国缴纳营业税。( ) ? × 33.(2分) 关税是价外税，即关税的计税价格中不包含关税。( ) ? × 34.(2分) 关税是对外经济政策的一种手段，在报复关税、反倾销关税或反补贴关税中就体现这样的作用。( ) ? × 35.(2分) 营业税起征点规定适用于所有纳税人。( ) of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting ? × 36.(2分) 营业额达到或超过起征点的，按超过的部分计算纳税。( ) ? × 37.(2分) 关税的减免政策只有政策性减免。( ) ? × of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 HGJ222-92 technical specification for welding of aluminium and its alloys 5 low temperature steel welding procedure 6 SH3525-2004 petrochemical JB/ T4708-2000 of welding procedure qualification for steel pressure vessels 7 JB/4709-2000 8 JB4730-2005 pressure vessel welding procedures of steel pressure vessel NDT 9 JB/T4744-2000 steel pressure vessel products mechanical properties test of welded plate II, mechanical equipment installation engineering 1 GB150-98 2 GB50128-2005 vertical cylindrical steel pressure vessel steel welded specification for construction and acceptance of oil tank 3 JB/ T4735-1997 steel welded atmospheric pressure vessel 4 GB50231-2009 mechanical equipment installation engineering construction and acceptance specification for 5 GB50275-98 compressor, fan and pump installation engineering construction and acceptance specification for lifting