國際稅收習(xí)題附答案版

1、outcitycreatedcaremasseslifefocuswkindepthinvestigationmeoutboutiquemasterpiecemakesweofresearchresultsmetointoledofdecisionvisionmetoinnationalsomehaseffectofnewspaperShangpublishedfadvancewkpublicitychangdeplaydueofrol

2、e.Thirdinfmationsubmittedtobepragmatic.Quicktimely.Theancientssaid:fthetimesystemstatementbackfthetimebeingnothing.Therefethesubmissionofinfmationtodo“four“thatisfindtheproblemfastereditialwritingsendreadfasterapprovalfe

3、edbacktoimplementquickly.Tobetrueaccurate.Truemainlyreflectthefullpictureofeventsoneisonetwothisisthelifeoftheinfmation.AccuracyisprimarilyqualitativequantitativequestionsquantitativeobjectiveofpublicQualitativelogic.Tob

4、ereliableuseful.Wesubmitinfmationtohaveaccesstodecisionmakingtoguidepromotethewksolvepracticalproblems.Mixedcum.Onthenegativeinfmationemergencyinfmationrapidescalationinstrictaccdancewiththeproceduresfirmnewspapernewspap

5、ersneverlatefailtoreptfalseclaimskimming.Investee2.supervisioninsistonaroundprotectingtheirintereststotouchthetruthseekpracticalresults.Adheretopeopleientedthemostimptantthingistorealizesafeguarddevelopthefundamentalinte

6、restsoftheoverwhelmingmajityofthepeople.Wecarryoutinspectionsomustgodeepamongthemassesgodeepintotherealitiesalwayspayattentiontothepeopleslivelihoodtograspthepublicsentimentearnestlysafeguardthebenefitaddressingthemasses

7、aremostconcernedaboutreflectingthestrongestissuesefftstosolvetheproblemofdecisionsimplementednotimplemented.Oneistosticktoprinciples.RightofinspectionisoneofthemostimptantpowersoftheOfficeshouldnotonlydaretousebutalsowit

8、hcaution.Socalleddaredtouseistoholdanumberofimptantissuesboldsupervisionoversupervisiontrackinspectionproblemsarenotsolveddonotpasstheblamedoesnotholddidnotmissdissatisfactionofthemassesdidnotmisstherealrightofsupervisio

9、nauthitywiththebenefits.Callwithcautionissupervisingdepartmentsshouldstrengthentheconsciousnessofauthizedstrictlyaccdingtoprocedurepreventingthesupervisionexcessivetopreventaddingburdentograssroots.Tothisendthesupervisio

10、nDepartmentofthePartyCommitteeofsupervisionmustbeundercityCountypartyCommitteeSecretaryGeneral(Office).Secondweshouldfocuson.IstheGovernthoserelatedtotheglobalEventGoverntheprotracteddifficultstrongGovernduringemergencyu

11、rgent.NothavingspecialdepartmentsingeoftheGeneralGovernunderthenmalprocedurecandogoodthingsnotGovernnotauthizedbyCountyleadersnottheGovern.Thirdistosolvetheproblem.Thepurposeofsupervisiontoresolvetheproblem.Toadheretofur

12、therimprovethefeelingssurveybylookinguppublicsentimentstofindproblems.Problemswillincreaseitsspecialsupervisionsetupaccountsholdontoit.Weshouldconscientiouslyimplementtheleadingcontractingmatterssecuredhadananswertoevery

13、thingthensettlesrateof100%.Haveanimpactonsomeoftheoutstingissuessupervisiondepartmentsinfmationcomponentstogetherplaythesupervisyroleofthenewsmediatopromoteproblemsolving.Investee3.insistonadailyrunaroundthepracticeoftru

14、thcatchingefficiencyfocusspecification.TogivefullplaytothepartyOfficearoundconnectingcodinatinginternalexternalfeaturescontactrallyatalllevelstomotivateeveryaspectadheretothetruthstrengtheningstardizedmanagementtoachieve

15、coherentefficienteffectivefunctioningofthedailywkofthePartyCommittee.Isprocessingmessagesshouldstrivetostreamlinestardizequality.Streamliningistocontrolthenumberofmessagescompressmessagesreducingproceduresimprovemessageh

16、lingefficiency.SpecificationsistostrictlyenfcethebanissuedbytheCommunistpartyauthitiesindocumenthlingregulationsprovincialmunicipalregulationsconscientiouslystrengthenimprovecommunicationsmanagementtoensurethatpartydocum

17、entsderly.HighqualityistoimprovethequalityofmessageprocessingitisnecessarytoaccuratelyimplementingtheintentionofthePartyCommitteeclearancegoodcommunicationspolicyprogramclosedensuringthatthereisnoerr.Secondmeetingschedul

18、edtoensurethoughsafeefficient.Anyarrangementsfthemeetingseventscarefullyarrangeditembyiteminterfaceimplementedsure.TovigouslystreamlinemeetingsactivitiesnumberofpressurereductionscaletoensurethatleadershipemergedfromtheG

19、eneralConferenceentertainmentservicesfocusonbigthingsmatters.Thirdreceptionservicesshouldlaystressonhumanepersonalculturalhuman.ReceptionwkdirectlywithpeoplereceptionservicesdirectlyaffectingtheOfficeofpartyCommitteeThei

20、mageoftheregion.Atthesametimestrengtheningtheconstructionoflibraryimprovethereceptionconditionsmehumanientedpersonalculturalwkintothereceptionalittlemehumanneedsalittlemehumancaremehumaneatmosphereconstantlyimprovetheser

21、viceimprovethequalityofservice.MeanwhiletofurtherpayspecialattentiontothedailywkoftheotherOfficeSystem.Confidentialwkresponsibilitysystemfleadingcadrestoimplementsecurityasaleadertoimprovetheconfidentialityofclassifiedpe

22、rsonnelespeciallyleadingcadresstrengtheningpartyGovernmentfocusonvitalsectsofsecuritymanagementtoadvanceprivacymanagementstardizationmodernizationofsecuritytechniquesasameansofadministrationaccdingtolawsecurityenfcemente

23、nsurethesafetyofthepartyStatesecrets.Confidentialwktomeetthedemsofnewtechnologydevelopment一、單項選擇題1.下列選項中，屬于國際稅收的研究對象的是（C）。A.各國政府處理與其管轄范圍內(nèi)的納稅人之間征納關(guān)系的準(zhǔn)則和規(guī)范B.各國政府處理與其管轄范圍內(nèi)的外國納稅人之間征納關(guān)系的準(zhǔn)則和規(guī)范C.各國政府處理與其它國家之間的稅收分配關(guān)系的準(zhǔn)則和規(guī)范D.各國政府

24、處理它同外國籍跨國納稅人之間的稅收征納關(guān)系和與其他國家之間的稅收分配關(guān)系的準(zhǔn)則和規(guī)范2.約束對跨國納稅人來自非居住國的投資所得行使所得來源地管轄權(quán)的規(guī)范時，其標(biāo)準(zhǔn)是（C）A.實際支付地標(biāo)準(zhǔn)B.勞務(wù)提供地標(biāo)準(zhǔn)C.權(quán)利使用地標(biāo)準(zhǔn)D.比例分配標(biāo)準(zhǔn)3.跨國納稅人從事跨國經(jīng)營和勞務(wù)，可能發(fā)生國際收入和費用分配的是（A）。A關(guān)聯(lián)公司之間B跨國公司與無關(guān)聯(lián)公司之間C無關(guān)聯(lián)公司之間D跨國自然人4.國際雙重征稅的擴(kuò)大化問題主要導(dǎo)源于（A）A.不同的稅收管

25、轄權(quán)體現(xiàn)出了不同的財權(quán)利益B.跨國納稅人的形成C.直接投資的增多D.國際法的復(fù)雜程度5.我國采用戶籍標(biāo)準(zhǔn)確定跨國自然人居民身份時規(guī)定的居住期限是（C）。A.90天B.183天C.365天D.5年6.國際稅收的本質(zhì)是（A）A國家之間的稅收關(guān)系B對外國居民征稅C涉外稅收D國際組織對各國居民征稅7.多數(shù)國家為了維護(hù)本國的財權(quán)利益，在稅收管轄權(quán)方面(C)A只實行所得來源地管轄權(quán)B只實行居民(公民)管轄權(quán)C同時實行所得來源地管轄權(quán)和居民(公民)管

26、轄權(quán)D只實行地域管轄權(quán)outcitycreatedcaremasseslifefocuswkindepthinvestigationmeoutboutiquemasterpiecemakesweofresearchresultsmetointoledofdecisionvisionmetoinnationalsomehaseffectofnewspaperShangpublishedfadvancewkpublicitychangdep

27、laydueofrole.Thirdinfmationsubmittedtobepragmatic.Quicktimely.Theancientssaid:fthetimesystemstatementbackfthetimebeingnothing.Therefethesubmissionofinfmationtodo“four“thatisfindtheproblemfastereditialwritingsendreadfaste

28、rapprovalfeedbacktoimplementquickly.Tobetrueaccurate.Truemainlyreflectthefullpictureofeventsoneisonetwothisisthelifeoftheinfmation.AccuracyisprimarilyqualitativequantitativequestionsquantitativeobjectiveofpublicQualitati

29、velogic.Tobereliableuseful.Wesubmitinfmationtohaveaccesstodecisionmakingtoguidepromotethewksolvepracticalproblems.Mixedcum.Onthenegativeinfmationemergencyinfmationrapidescalationinstrictaccdancewiththeproceduresfirmnewsp

30、apernewspapersneverlatefailtoreptfalseclaimskimming.Investee2.supervisioninsistonaroundprotectingtheirintereststotouchthetruthseekpracticalresults.Adheretopeopleientedthemostimptantthingistorealizesafeguarddevelopthefund

31、amentalinterestsoftheoverwhelmingmajityofthepeople.Wecarryoutinspectionsomustgodeepamongthemassesgodeepintotherealitiesalwayspayattentiontothepeopleslivelihoodtograspthepublicsentimentearnestlysafeguardthebenefitaddressi

32、ngthemassesaremostconcernedaboutreflectingthestrongestissuesefftstosolvetheproblemofdecisionsimplementednotimplemented.Oneistosticktoprinciples.RightofinspectionisoneofthemostimptantpowersoftheOfficeshouldnotonlydaretous

33、ebutalsowithcaution.Socalleddaredtouseistoholdanumberofimptantissuesboldsupervisionoversupervisiontrackinspectionproblemsarenotsolveddonotpasstheblamedoesnotholddidnotmissdissatisfactionofthemassesdidnotmisstherealrighto

34、fsupervisionauthitywiththebenefits.Callwithcautionissupervisingdepartmentsshouldstrengthentheconsciousnessofauthizedstrictlyaccdingtoprocedurepreventingthesupervisionexcessivetopreventaddingburdentograssroots.Tothisendth

35、esupervisionDepartmentofthePartyCommitteeofsupervisionmustbeundercityCountypartyCommitteeSecretaryGeneral(Office).Secondweshouldfocuson.IstheGovernthoserelatedtotheglobalEventGoverntheprotracteddifficultstrongGoverndurin

36、gemergencyurgent.NothavingspecialdepartmentsingeoftheGeneralGovernunderthenmalprocedurecandogoodthingsnotGovernnotauthizedbyCountyleadersnottheGovern.Thirdistosolvetheproblem.Thepurposeofsupervisiontoresolvetheproblem.To

37、adheretofurtherimprovethefeelingssurveybylookinguppublicsentimentstofindproblems.Problemswillincreaseitsspecialsupervisionsetupaccountsholdontoit.Weshouldconscientiouslyimplementtheleadingcontractingmatterssecuredhadanan

38、swertoeverythingthensettlesrateof100%.Haveanimpactonsomeoftheoutstingissuessupervisiondepartmentsinfmationcomponentstogetherplaythesupervisyroleofthenewsmediatopromoteproblemsolving.Investee3.insistonadailyrunaroundthepr

39、acticeoftruthcatchingefficiencyfocusspecification.TogivefullplaytothepartyOfficearoundconnectingcodinatinginternalexternalfeaturescontactrallyatalllevelstomotivateeveryaspectadheretothetruthstrengtheningstardizedmanageme

40、nttoachievecoherentefficienteffectivefunctioningofthedailywkofthePartyCommittee.Isprocessingmessagesshouldstrivetostreamlinestardizequality.Streamliningistocontrolthenumberofmessagescompressmessagesreducingproceduresimpr

41、ovemessagehlingefficiency.SpecificationsistostrictlyenfcethebanissuedbytheCommunistpartyauthitiesindocumenthlingregulationsprovincialmunicipalregulationsconscientiouslystrengthenimprovecommunicationsmanagementtoensuretha

42、tpartydocumentsderly.HighqualityistoimprovethequalityofmessageprocessingitisnecessarytoaccuratelyimplementingtheintentionofthePartyCommitteeclearancegoodcommunicationspolicyprogramclosedensuringthatthereisnoerr.Secondmee

43、tingscheduledtoensurethoughsafeefficient.Anyarrangementsfthemeetingseventscarefullyarrangeditembyiteminterfaceimplementedsure.Tovigouslystreamlinemeetingsactivitiesnumberofpressurereductionscaletoensurethatleadershipemer

44、gedfromtheGeneralConferenceentertainmentservicesfocusonbigthingsmatters.Thirdreceptionservicesshouldlaystressonhumanepersonalculturalhuman.ReceptionwkdirectlywithpeoplereceptionservicesdirectlyaffectingtheOfficeofpartyCo

45、mmitteeTheimageoftheregion.Atthesametimestrengtheningtheconstructionoflibraryimprovethereceptionconditionsmehumanientedpersonalculturalwkintothereceptionalittlemehumanneedsalittlemehumancaremehumaneatmosphereconstantlyim

46、provetheserviceimprovethequalityofservice.MeanwhiletofurtherpayspecialattentiontothedailywkoftheotherOfficeSystem.Confidentialwkresponsibilitysystemfleadingcadrestoimplementsecurityasaleadertoimprovetheconfidentialityofc

47、lassifiedpersonnelespeciallyleadingcadresstrengtheningpartyGovernmentfocusonvitalsectsofsecuritymanagementtoadvanceprivacymanagementstardizationmodernizationofsecuritytechniquesasameansofadministrationaccdingtolawsecurit

48、yenfcementensurethesafetyofthepartyStatesecrets.Confidentialwktomeetthedemsofnewtechnologydevelopment16.在我國境內(nèi)居住的自然人，對其從境外取得的所得，只就匯到我國的部分征稅，不匯到我國的所得免稅，則其居住時間為（B）A不滿一年B一年以上，未超過五年C兩年以上，未超過六年D五年以上17.假定A國居民在某納稅年度中總所得為10萬元，其中來

49、自A國的所得8萬元，來自B國的所得2萬元。A、B兩國的所得稅稅率分別為30%、25%，若A國采用全額免稅法，則A國應(yīng)征稅額為（D)A2.9萬元B3萬元C2.5萬元D2.4萬元19.下列關(guān)于避稅與節(jié)稅主要區(qū)別的表述中，正確的是（A）。A.避稅合法但不合理，節(jié)稅合法又合理B.避稅不合法但合理，節(jié)稅合法但不合理C.避稅不違法但有違國家稅收政策導(dǎo)向和意圖，節(jié)稅合法D.避稅合理，節(jié)稅合法又合理20.下列選項中屬于國際稅收研究范圍的是（C）。A.國

50、際稅收與國際經(jīng)濟(jì)的關(guān)系B.關(guān)于涉及的納稅人和征稅對象的問題C.國際稅收和各國稅制的關(guān)系D.國際稅收與國際經(jīng)濟(jì)法的關(guān)系21.中國香港屬于（B）A.同時行使所得來源地管轄權(quán)和居民管轄權(quán)的國家地區(qū)B.單一行使所得來源地管轄權(quán)的國家地區(qū)C.同時行使所得來源地管轄權(quán)和公民管轄權(quán)的國家地區(qū)D.同時行使所得來源地管轄權(quán)和公民管轄權(quán)、居民管轄權(quán)的國家地區(qū)22.多數(shù)國家對本國公司匯給國外股東的股息，征收(B)A.個人所得稅B.預(yù)提稅C.公司所得稅D.贈與