[单选题]
某企业本期实际缴纳增值税 1 100 000 元,城镇土地使用税 200 000 元、消费税500 000 元、土地增值税 350 000 元,城市维护建设税税率为 7%,下列关于城市维护建设税的处理,正确的是( )。
  • A
    <p><span style="color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">&nbsp;</span><span style="color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">&nbsp;</span><span style="margin: 0px; padding: 0px; outline: 0px; -webkit-tap-highlight-color: transparent; box-sizing: border-box; color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">借:管理费用112000//贷:应交税费&mdash;&mdash;应交城市维护建设税112000</span> </p>
  • B
    <p><span style="color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">&nbsp;</span><span style="margin: 0px; padding: 0px; outline: 0px; -webkit-tap-highlight-color: transparent; box-sizing: border-box; color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">借:管理费用150500//贷:应交税费&mdash;&mdash;应交城市维护建设税150500</span> &nbsp;</p>
  • C
    <p><span style="color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">借:税金及附加112000//贷:应交税费&mdash;&mdash;应交城市维护建设税112000</span> &nbsp;</p>
  • D
    <p><span style="color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">&nbsp;</span><span style="margin: 0px; padding: 0px; outline: 0px; -webkit-tap-highlight-color: transparent; box-sizing: border-box; color: rgb(51, 51, 51); font-family: 微软雅黑, Helvetica, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">借:税金及附加150500//贷:应交税费&mdash;&mdash;应交城市维护建设税150500</span> </p>
正确答案:C 学习难度:

题目解析:

城市维护建设税=(1 100 000+500 000)×7%=112 000(元),应记入“税金及附加”科目。
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