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</p><p>A、某糧食專營企業當月全部收入均開具發票，其中增值稅專用發票上的價款計500萬元，普通發票上的價款計200萬元，當月計算銷項稅額為88.01萬元 </p><p>B、某小規模生產企業銷售自產產品開具普通發票為103萬元，應計銷項稅額3萬元 </p><p>C、一般納稅人企業銷售以前購入的應稅舊固定資產，應當繳納的增值稅4萬元計入當期銷項稅額 </p><p>D、一般納稅人以貨物抵債，按銷售價格計算銷項稅額 </p><p>E、將購進的貨物發給職工應計算增值稅銷項稅額 </p><p>【正確答案】BCE</p><p>【答案解析】選項A是正確的，銷項稅額為500x13%＋200÷（1＋13%）x13%＝88.01（萬元）；選項B是錯誤的，小規模納稅人計算繳納的應納增值稅，而不是銷項稅額；選項C是錯誤的，銷售舊固定資產按簡易辦法征收的增值稅是未交增值稅，不是銷項稅額，是不能用進項稅額來抵扣的；選項D是正確的；選項E是錯誤的，將購進的貨物發給職工屬于不得抵扣增值稅的情形。</p><p>以上就是關于稅務師網上模考的詳細介紹，更多與稅務師培訓有關的內容，請繼續關注數豆子。</p> </div> <div id="df5jfz5" class="advert"> <b>稅務師課程推薦</b> <p>好課低至360元/科，2科及以上再享9折。</p> <span><a target="_blank">免費收聽</a></span> </div> <div id="3j11xjv" class="correlation"> <div id="pjh51f5" class="h3">相關文章</div> <ul> <li><a href="http://www.qiuxia222.com/shuiwushi/59410.html" target="_blank">張家港稅務師培訓</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/59191.html" target="_blank">蚌埠稅務師培訓</a><span>01-25</span></li> <li><a href="http://www.qiuxia222.com/shuiwushi/58907.html" 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