【正文】 2 二、多項選擇題 .............................................................................................................................. 6 三、計算題 ..................................................................................................................................... 11 四、綜合分析題 .............................................................................................................................13 參考答案 .............................................................. 16 一、單項選擇題 .............................................................................................................................16 二、多項選擇題 .............................................................................................................................21 三、計算題 .....................................................................................................................................26 四、綜合分析題 .............................................................................................................................28 第二章 個人所得稅 ..................................................... 31 一、單項選擇題 .............................................................................................................................31 二、多項選擇題 .............................................................................................................................34 三、計算題 .....................................................................................................................................39 四、綜合分析題 .............................................................................................................................41 參考答案 .............................................................. 42 一、單項選擇題 .............................................................................................................................42 二、多項選擇題 .............................................................................................................................46 三、計算題 .....................................................................................................................................51 四、綜合分析題 .............................................................................................................................52 第三章 土地增值稅 ..................................................... 54 一、單項選擇題 .............................................................................................................................54 二、多項選擇題 .............................................................................................................................56 三、計算題 .....................................................................................................................................57 參考答案 .............................................................. 59 一、單項選擇題 .............................................................................................................................60 二、多項選擇題 .............................................................................................................................62 三、計算題 .....................................................................................................................................64 第四章 印花稅 ......................................................... 66 一、單項選擇題 .............................................................................................................................66 二、多項選擇題 .............................................................................................................................68 三、計算題 .....................................................................................................................................70 參考答案 .............................................................. 72 一、 單項選擇題 .............................................................................................................................72 二、多項選擇題 .............................................................................................................................74 三、計算題 .....................................................................................................................................77 一、單項選擇題 .............................................................................................................................78 二、多項選擇題 .............................................................................................................................80 參考答案 .............................................................. 83 一、單項選擇題 .............................................................................................................................83 二、多項選擇題 .............................................................................................................................85 第六章 車船稅 ......................................................... 88 一、單項選擇題 .............................................................................................................................88 二、多項選擇題 .............................................................................................................................89 參考答案 .............................................................. 90 一、單項選擇題 .............................................................................................................................91 二、多項選擇題 .............................................................................................................................92 第七章 契稅 ........................................................... 93 一、單項選擇題 .............................................................................................................................93 二、多項選擇題 ..............................................................................................