A.4440 B.7980 C.7020 D.9900
A.1248 B.1854 C.1766.04 D.1800
A.征稅對(duì)象的數(shù)額達(dá)到起征點(diǎn)的就全部數(shù)額征稅 B.征稅對(duì)象的數(shù)額未達(dá)到起征點(diǎn)的不征稅 C.當(dāng)課稅對(duì)象小于免征額時(shí),不予征稅 D.當(dāng)課稅對(duì)象大于免征額時(shí),僅對(duì)免征額部分征稅