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</div> <div id="a0lmosil" class="infoPop-tit">試題中心</div> <div id="a0lmosil" class="infoPop-cen clearfix"> <a target="_blank" class="icList cur">題庫精選<i><img src="/images/24homePage/column-jianzao/icon_12.gif"></i></a> <a target="_blank" class="icList">歷年試題</a> <a target="_blank" class="icList">每日一練</a> <a target="_blank" class="icList">知識點(diǎn)練習(xí)</a> <a target="_blank" class="icList">全真模擬</a> <a target="_blank" class="icList">挑戰(zhàn)極限</a> </div> <div id="a0lmosil" class="infoPop-tit">全媒體平臺</div> <div id="a0lmosil" class="infoPop-bot clearfix"> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_28.png" class="ibList-pic"><p class="ibList-txt">小紅書</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_29.png" class="ibList-pic"><p class="ibList-txt">微博</p></a>  <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_31.png" class="ibList-pic"><p class="ibList-txt">公眾號</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_32.png" class="ibList-pic"><p class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/jianzao/'>一級建造師</a> > <a href='/jianzao/stzx/'>試題中心</a> > <a href='/jianzao/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://m.accreditedmedicalassistantprograms.com/jianzao/project/" target="_blank" title="2025年一建方案"><img src="/upload/resources/image/2024/12/12/598055.png" alt="2025年一建方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>以下有關(guān)環(huán)境保護(hù)稅的說法，正確的是（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-09-24 15:09</span> <span id="a0lmosil" class="source">來源：<a href="http://m.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">備考一級建造師時做一做模擬練習(xí)題是必不可少的一步，建設(shè)工程教育網(wǎng)為大家整理了一級建造師《建設(shè)工程法規(guī)及相關(guān)知識》的模擬題與答案解析，供考生們參考學(xué)習(xí)，助大家一臂之力！</p><section data-id="1796" style="line-height: 22.4px; white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top-width: 0.1em; border-bottom-width: 0.1em; border-left-width: 0.1em; border-style: solid none solid solid; overflow: hidden; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong>單選題</strong> </section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom-width: 0.1em; border-bottom-style: solid; border-right-width: 0.1em; border-right-style: solid; margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top-width: 1.8em; border-top-style: solid; border-top-color: rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left-width: 1em !important; border-left-style: solid !important; border-left-color: transparent !important; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-indent: 2em; text-align: left;">以下有關(guān)環(huán)境保護(hù)稅的說法，正確的是（?。?。</p><p style="text-indent: 2em; text-align: left;">A.凡是排放應(yīng)稅污染物的企業(yè)單位，均應(yīng)繳納環(huán)境保護(hù)稅</p><p style="text-indent: 2em; text-align: left;">B.凡是排放污染物的企業(yè)單位，均應(yīng)繳納環(huán)境保護(hù)稅</p><p style="text-indent: 2em; text-align: left;">C.機(jī)動車輛排放應(yīng)稅污染物的，不需要繳納環(huán)境保護(hù)稅</p><p style="text-indent: 2em; text-align: left;">D.依法設(shè)立的污水集中處理站，向環(huán)境排污，不需要繳納環(huán)境保護(hù)稅</p><p style="text-indent: 2em; text-align: left;">『正確答案』C</p><p style="text-indent: 2em; text-align: left;">『答案解析』本題考查的是環(huán)境保護(hù)稅的內(nèi)容。AB必須有直接兩個字的，非直接向環(huán)境排放的，如排放到依法設(shè)立的污水集中處理場的，不需要繳納。D城鄉(xiāng)污水集中處理、生活垃圾集中處理場所超過排放標(biāo)準(zhǔn)向環(huán)境排放應(yīng)稅污染物的。</p><p style="text-indent: 2em; text-align: left;"><strong style="color: rgb(151, 72, 6); line-height: 22.4px;">本題涉及知識點(diǎn)：<span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span 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