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title="咨詢工程師輔導課程"><img src="/upload/resources/image/2024/06/21/594754.png" alt="咨詢工程師輔導課程" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>不允許納稅人扣除外購固定資產(chǎn)的價值的增值稅類型是（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-01-02 09:58</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left;">　　不允許納稅人扣除外購固定資產(chǎn)的價值的增值稅類型是（?。?。</p><p style="text-align: left;">　　A、消費型增值稅</p><p style="text-align: left;">　　B、收入型增值稅</p><p style="text-align: left;">　　C、生產(chǎn)型增值稅</p><p style="text-align: left;">　　D、支出型增值稅</p><p style="text-align: left;">　　【正確答案】C</p><p style="text-align: left;">　　【答案解析】本題考查的是我國現(xiàn)行稅收制度和稅收優(yōu)惠制度。生產(chǎn)型增值稅的特點是不允許納稅人扣除外購固定資產(chǎn)的價值。參見教材P117.</p> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責任編輯：夏花</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zixun/fxzl/wa20240426134307.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2024/10/30/596481.png" alt="刷題寶" class="banner"></a>   <div id="a0lmosil" class="left-information clearfix"> <div id="a0lmosil" class="tit"> <div id="a0lmosil" 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