稅務管理類習題

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.Confidentialwktomeetthedemsofnewtechnologydevelopment1.納稅人、扣繳義務人享有的權利包括（）。(0.5分)(ABCD)A.要求保密權B.知情權C.陳述權、申辯權D.控告和檢舉權2.某月申報期結束后，A縣國稅局發(fā)現(xiàn)轄區(qū)內個體戶李某未進行納稅申報，于是責令其限期改正。李某逾期仍未申報，國稅局立即派人實地檢查，發(fā)現(xiàn)該

24、個體戶已走逃，且查無下落無法強制執(zhí)行，則縣國稅局應如何處理（）。(1分)(B)A.認定該個體戶為非正常戶，宣布其稅務登記證件失效B.認定該個體戶為非正常戶，暫停其稅務登記證件使用C.該個體戶被列為非正常戶超過三個月后，注銷其稅務登記D.該個體戶被列為非正常戶超過三個月后，核銷其所欠稅款3.關于工商登記信息和稅務登記信息的交換與共享，下列說法正確的是（）。(0.5分)(ACD)A.工商機關應定期將新設立、變更、注（吊）銷工商登記的企業(yè)（個

25、體工商戶）名單和年檢驗照信息向稅務機關通報B.稅務機關依法提請工商機關吊銷營業(yè)執(zhí)照的，應當在做出決定之日起7個工作日內，將提請吊銷營業(yè)執(zhí)照的信息交換給工商機關C.各級工商機關應當將有關信息分別向同級國稅機關、地稅機關交換D.各級稅務機關應當直接將有關信息向辦理企業(yè)及個體工商戶登記的工商機關交換4.2009年8月，某稅務機關在對當?shù)禺惓Ｉ陥髴魴z查中發(fā)現(xiàn)，某小規(guī)模企業(yè)實際經營額與發(fā)票上開具的金額差距較大。經查明，2009年6月，該企業(yè)在銷售

26、產品過程中，采取了存根聯(lián)和記賬聯(lián)復寫、發(fā)票聯(lián)單獨開具的方法，開出工業(yè)產品銷售發(fā)票6份，發(fā)票聯(lián)合計開具銷售額l58300元，存根聯(lián)合計填開885元，導致少繳增值稅。對此，稅務機關應如何處理（）。(1分)(AC)A.對其單聯(lián)填開發(fā)票的行為責令限期改正，并處10000元以下罰款B.追繳其少繳稅款891028元，并加收滯納金C.對其未如實申報導致少繳稅款的行為，處少繳稅款0.5倍—5倍的罰款D.對其編制虛假計稅依據(jù)行為，處5萬元以下罰款5.個體

27、定期定額戶在（）情況下，需要向主管國稅機關進行分月匯總申報。(0.5分)(AD)A.定額執(zhí)行期屆滿B.變更稅務登記前C.年度終了后D.注銷稅務登記前6.某企業(yè)2009年6月應納稅款15萬元，未按規(guī)定期限繳納。7月16日，稅務機關向其下達了《限期繳納稅款通知書》，責令其10日內繳納稅款和滯納金。期滿后，該企業(yè)仍未繳納，則稅務機關可以采取的措施有（）。(1分)(CD)A.責令企業(yè)提供納稅擔保B.書面通知企業(yè)開戶銀行凍結相當于應納稅款的存款C

28、.扣押、拍賣企業(yè)價值相當于應納稅款的貨物抵繳稅款D.對企業(yè)處以15萬元的罰款7.關于延期申報，下列說法正確的是（）。(0.5分)(C)A.延期申報需經省級稅務機關批準B.經核準辦理延期申報的，應在納稅期內按照上期應納稅款或者稅務機關核定的稅額預繳稅款C.延期申報可以事前申請也可以事后辦理，應視具體情況而定D.延期申報期限最長不得超過一個月8.一張普通發(fā)票的分類代碼為1，則該張發(fā)票是（）。(0.5分)(BCD)A.工業(yè)發(fā)票B.企業(yè)冠名發(fā)票

29、C.手寫版發(fā)票D.千元版發(fā)票9.2009年2月28日，第十一屆全國人大常委會第七次會議審議通過了《型法修正案（七）》，對刑法第二百零一條偷稅罪作了重大修改。關于此次刑法修訂內容，下列說法正確的是（）。(1分)(AC)A.修改了罪狀表述，由“偷稅罪”改為“逃避繳納稅款”B.納稅人逃避繳納稅款數(shù)額較大并且占應納稅額百分之十以上的，處五年以下有期徒刑或者拘役C.納稅人逃避繳納稅款的，經稅務機關依法下達追繳通知后，補繳應納稅款和滯納金，已受行政

30、處罰的，不予追究刑事責任D.納稅人在三年內因逃避繳納稅款受過刑事處罰或者被稅務機關給予二次以上行政處罰的，應追究型事責任10.納稅人有下列情形之一的，稅務機關有權核定征收其應納稅額（）。(1分)(BD)outcitycreatedcaremasseslifefocuswkindepthinvestigationmeoutboutiquemasterpiecemakesweofresearchresultsmetointoledofdec

31、isionvisionmetoinnationalsomehaseffectofnewspaperShangpublishedfadvancewkpublicitychangdeplaydueofrole.Thirdinfmationsubmittedtobepragmatic.Quicktimely.Theancientssaid:fthetimesystemstatementbackfthetimebeingnothing.Ther

32、efethesubmissionofinfmationtodo“four“thatisfindtheproblemfastereditialwritingsendreadfasterapprovalfeedbacktoimplementquickly.Tobetrueaccurate.Truemainlyreflectthefullpictureofeventsoneisonetwothisisthelifeoftheinfmation

33、.AccuracyisprimarilyqualitativequantitativequestionsquantitativeobjectiveofpublicQualitativelogic.Tobereliableuseful.Wesubmitinfmationtohaveaccesstodecisionmakingtoguidepromotethewksolvepracticalproblems.Mixedcum.Onthene

34、gativeinfmationemergencyinfmationrapidescalationinstrictaccdancewiththeproceduresfirmnewspapernewspapersneverlatefailtoreptfalseclaimskimming.Investee2.supervisioninsistonaroundprotectingtheirintereststotouchthetruthseek

35、practicalresults.Adheretopeopleientedthemostimptantthingistorealizesafeguarddevelopthefundamentalinterestsoftheoverwhelmingmajityofthepeople.Wecarryoutinspectionsomustgodeepamongthemassesgodeepintotherealitiesalwayspayat

36、tentiontothepeopleslivelihoodtograspthepublicsentimentearnestlysafeguardthebenefitaddressingthemassesaremostconcernedaboutreflectingthestrongestissuesefftstosolvetheproblemofdecisionsimplementednotimplemented.Oneistostic

37、ktoprinciples.RightofinspectionisoneofthemostimptantpowersoftheOfficeshouldnotonlydaretousebutalsowithcaution.Socalleddaredtouseistoholdanumberofimptantissuesboldsupervisionoversupervisiontrackinspectionproblemsarenotsol

38、veddonotpasstheblamedoesnotholddidnotmissdissatisfactionofthemassesdidnotmisstherealrightofsupervisionauthitywiththebenefits.Callwithcautionissupervisingdepartmentsshouldstrengthentheconsciousnessofauthizedstrictlyaccdin

39、gtoprocedurepreventingthesupervisionexcessivetopreventaddingburdentograssroots.TothisendthesupervisionDepartmentofthePartyCommitteeofsupervisionmustbeundercityCountypartyCommitteeSecretaryGeneral(Office).Secondweshouldfo

40、cuson.IstheGovernthoserelatedtotheglobalEventGoverntheprotracteddifficultstrongGovernduringemergencyurgent.NothavingspecialdepartmentsingeoftheGeneralGovernunderthenmalprocedurecandogoodthingsnotGovernnotauthizedbyCounty

41、leadersnottheGovern.Thirdistosolvetheproblem.Thepurposeofsupervisiontoresolvetheproblem.Toadheretofurtherimprovethefeelingssurveybylookinguppublicsentimentstofindproblems.Problemswillincreaseitsspecialsupervisionsetupacc

42、ountsholdontoit.Weshouldconscientiouslyimplementtheleadingcontractingmatterssecuredhadananswertoeverythingthensettlesrateof100%.Haveanimpactonsomeoftheoutstingissuessupervisiondepartmentsinfmationcomponentstogetherplayth

43、esupervisyroleofthenewsmediatopromoteproblemsolving.Investee3.insistonadailyrunaroundthepracticeoftruthcatchingefficiencyfocusspecification.TogivefullplaytothepartyOfficearoundconnectingcodinatinginternalexternalfeatures

44、contactrallyatalllevelstomotivateeveryaspectadheretothetruthstrengtheningstardizedmanagementtoachievecoherentefficienteffectivefunctioningofthedailywkofthePartyCommittee.Isprocessingmessagesshouldstrivetostreamlinestardi

45、zequality.Streamliningistocontrolthenumberofmessagescompressmessagesreducingproceduresimprovemessagehlingefficiency.SpecificationsistostrictlyenfcethebanissuedbytheCommunistpartyauthitiesindocumenthlingregulationsprovinc

46、ialmunicipalregulationsconscientiouslystrengthenimprovecommunicationsmanagementtoensurethatpartydocumentsderly.HighqualityistoimprovethequalityofmessageprocessingitisnecessarytoaccuratelyimplementingtheintentionofthePart

47、yCommitteeclearancegoodcommunicationspolicyprogramclosedensuringthatthereisnoerr.Secondmeetingscheduledtoensurethoughsafeefficient.Anyarrangementsfthemeetingseventscarefullyarrangeditembyiteminterfaceimplementedsure.Tovi

48、gouslystreamlinemeetingsactivitiesnumberofpressurereductionscaletoensurethatleadershipemergedfromtheGeneralConferenceentertainmentservicesfocusonbigthingsmatters.Thirdreceptionservicesshouldlaystressonhumanepersonalcultu

49、ralhuman.ReceptionwkdirectlywithpeoplereceptionservicesdirectlyaffectingtheOfficeofpartyCommitteeTheimageoftheregion.Atthesametimestrengtheningtheconstructionoflibraryimprovethereceptionconditionsmehumanientedpersonalcul

50、turalwkintothereceptionalittlemehumanneedsalittlemehumancaremehumaneatmosphereconstantlyimprovetheserviceimprovethequalityofservice.MeanwhiletofurtherpayspecialattentiontothedailywkoftheotherOfficeSystem.Confidentialwkre

51、sponsibilitysystemfleadingcadrestoimplementsecurityasaleadertoimprovetheconfidentialityofclassifiedpersonnelespeciallyleadingcadresstrengtheningpartyGovernmentfocusonvitalsectsofsecuritymanagementtoadvanceprivacymanageme

52、ntstardizationmodernizationofsecuritytechniquesasameansofadministrationaccdingtolawsecurityenfcementensurethesafetyofthepartyStatesecrets.ConfidentialwktomeetthedemsofnewtechnologydevelopmentA.批準企業(yè)延期繳納稅款的數(shù)額應為43萬元B.批準企業(yè)延期

53、繳納稅款的數(shù)額應為12萬元C.如果有未批準延期繳納的稅款，應從9月16日起加收滯納金D.如果有未批準延期繳納的稅款，應從9月29日起加收滯納金20.C印刷廠原是一家發(fā)票定點承印企業(yè)，2006年3月被稅務機關取消發(fā)票承印資格后，于2006年9月擅自給某企業(yè)印制普通發(fā)票2000本，獲利5000元，稅務機關應如何處理（）。(1分)(ABC)A.銷毀非法印制的2000本發(fā)票B.沒收C廠違法所得5000元C.沒收C廠印制發(fā)票的膠印機D.對C廠處以

54、5000元罰款21.稅收管理員發(fā)現(xiàn)所管納稅人有下列（）情況的，應提出工作建議并由所在稅源管理部門移交稅務稽查部門處理。(1分)(AD)A.涉嫌偷稅、逃避追繳欠稅、騙取出口退稅、抗稅以及其他需要立案查處的稅收違法行為的B.未按規(guī)定期限申報納稅的C.涉嫌增值稅專用發(fā)票和其他發(fā)票違法行為的D.需要進行全面系統(tǒng)的稅務檢查的22.2009年6月，國家稅務總局在全國征管和科技工作會議上提出“信息管稅”的工作思路，“信息管稅”已成為今后一個時期全國稅

55、收征管工作的指導思想。請問“信息管稅”的核心是（）。(0.5分)(B)A.稅收風險管理B.信息的采集和利用C.健全稅源管理體系D.加強業(yè)務與技術的融合23.納稅人有下列（）情形的，不得評為A級納稅人。(0.5分)(ABC)A.兩年內有稅務行政處罰記錄的（經省級納稅信用等級評委會認定為情節(jié)顯著輕微的除外）B.兩年內新發(fā)生欠繳稅款的C.具有涉稅犯罪嫌疑，已依法移送公安機關，尚未結案的D.納稅人為個體工商戶的24.稅收強制執(zhí)行的對象包括（）。