1, the following options are exempt from VAT ()

A. heating enterprises provide heat to high-tech enterprises B. professional training institutions provide training services C. vegetables sold by taxpayers engaged in vegetable wholesale D. individuals rent houses

[answer] c

[Resolution] This question examines the knowledge points of "VAT specific tax reduction and exemption items". From 20 12 1, vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax.

2, the following oil belongs to the scope of resource tax collection is ()

A. high pour point oil B. solvent oil C. fuel oil D. naphtha

[a ]A

[Analysis] This question examines the knowledge points of "the scope of resource tax collection". Heavy oil and high pour point oil belong to the scope of resource tax.

3, VAT general taxpayer in the following behavior, can choose the simple tax method to calculate VAT is ().

A. TV program production services B. Cultural and sports services C. Medical and epidemic prevention services D. Passenger station services

[answer] b

[Resolution] This question examines the knowledge point of "simple tax calculation method for general taxpayers". Taxpayers generally provide film screening services, warehousing services, loading and unloading services, transportation services, collection and distribution services, and cultural and sports services. You can choose a simple tax calculation method with a collection rate of 3%.

Application for qualification certificate of tax agent examination in 2023

1. After the announcement of the application for qualification certificate is issued by China Association of Certified Tax Agents, all qualified personnel who have passed the general examination (including exemption) should log in to the "registration system" within the specified time and complete the certificate application procedure as required.

2. In order to ensure that the military academies or qualified general practitioners who have obtained the relevant qualifications in Article 1 of this announcement before 200 1 (inclusive) can successfully complete the certificate application, please log in to Xuexin.com or apply to the higher education qualification certification acceptance institution for the China higher education qualification certification report, and keep it properly. (Note: Due to the long application period of the certification report, please be sure to handle it in advance).

3. After examination, qualified general practitioners who meet the qualification requirements for holding certificates can obtain the "People's Republic of China (PRC) Professional and Technical Personnel Professional Qualification Certificate" produced by Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and printed by China Certified Tax Agents Association.

4. Promote the use of e-cert provided by Ministry of Human Resources and Social Security Personnel Testing Center. Holders can log on to China Personnel Examination Network and click "Certificate Inspection" to inquire and download. Electronic certificates have the same effect as paper certificates.