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税收票证包括()等。

发布日期:2020-12-11

税收票证包括()等。
A

税收缴款书

B

税收收入退还书

C

税收完税证明

D

印花税专用税收票证

试题解析

税收票证

税收票证亦称“税票”,是税务机关征收税款所使用的各种专用凭证的统称。其特点是可据以无偿地收取各种税款。同时,使用后的税收票证是税收会计核算的原始凭证和税务统计的原始资料,也是纳税人已纳税款的完税凭证,具有法律效力。税收票证包括: 印花税票、税收完税证、税收专用缴款书、涉外税收完税证 (代缴款书)、国营企业所得税缴款书、汇总缴款书、罚款收据、税票调换证以及列入票证管理的其他凭证。

中文名
税收票证
执行机关
税务机关
法律依据
税法
分类
纸质形式和数据电文形式
种类
税收缴款书等
定义
缴纳或收取退还税款的法定证明

包括

包括是现代汉语词汇,表示包含;总括。例如语文教学应该包括听、说、读、写四项,不可偏轻偏重;我说 ‘大家’,自包括你在内。

拼音
bāo kuò
注音
ㄅㄠ ㄎㄨㄛˋ
词目
包括
同义词
包罗

标签: 税收 票证 包括

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