稅務(wù)管理類(lèi)習(xí)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(wù)人享有的權(quán)利包括（）。(0.5分)(ABCD)A.要求保密權(quán)B.知情權(quán)C.陳述權(quán)、申辯權(quán)D.控告和檢舉權(quán)2.某月申報(bào)期結(jié)束后，A縣國(guó)稅局發(fā)現(xiàn)轄區(qū)內(nèi)個(gè)體戶(hù)李某未進(jìn)行納稅申報(bào)，于是責(zé)令其限期改正。李某逾期仍未申報(bào)，國(guó)稅局立即派人實(shí)地檢查，發(fā)現(xiàn)該

24、個(gè)體戶(hù)已走逃，且查無(wú)下落無(wú)法強(qiáng)制執(zhí)行，則縣國(guó)稅局應(yīng)如何處理（）。(1分)(B)A.認(rèn)定該個(gè)體戶(hù)為非正常戶(hù)，宣布其稅務(wù)登記證件失效B.認(rèn)定該個(gè)體戶(hù)為非正常戶(hù)，暫停其稅務(wù)登記證件使用C.該個(gè)體戶(hù)被列為非正常戶(hù)超過(guò)三個(gè)月后，注銷(xiāo)其稅務(wù)登記D.該個(gè)體戶(hù)被列為非正常戶(hù)超過(guò)三個(gè)月后，核銷(xiāo)其所欠稅款3.關(guān)于工商登記信息和稅務(wù)登記信息的交換與共享，下列說(shuō)法正確的是（）。(0.5分)(ACD)A.工商機(jī)關(guān)應(yīng)定期將新設(shè)立、變更、注（吊）銷(xiāo)工商登記的企業(yè)（個(gè)

25、體工商戶(hù)）名單和年檢驗(yàn)照信息向稅務(wù)機(jī)關(guān)通報(bào)B.稅務(wù)機(jī)關(guān)依法提請(qǐng)工商機(jī)關(guān)吊銷(xiāo)營(yíng)業(yè)執(zhí)照的，應(yīng)當(dāng)在做出決定之日起7個(gè)工作日內(nèi)，將提請(qǐng)吊銷(xiāo)營(yíng)業(yè)執(zhí)照的信息交換給工商機(jī)關(guān)C.各級(jí)工商機(jī)關(guān)應(yīng)當(dāng)將有關(guān)信息分別向同級(jí)國(guó)稅機(jī)關(guān)、地稅機(jī)關(guān)交換D.各級(jí)稅務(wù)機(jī)關(guān)應(yīng)當(dāng)直接將有關(guān)信息向辦理企業(yè)及個(gè)體工商戶(hù)登記的工商機(jī)關(guān)交換4.2009年8月，某稅務(wù)機(jī)關(guān)在對(duì)當(dāng)?shù)禺惓Ｉ陥?bào)戶(hù)檢查中發(fā)現(xiàn)，某小規(guī)模企業(yè)實(shí)際經(jīng)營(yíng)額與發(fā)票上開(kāi)具的金額差距較大。經(jīng)查明，2009年6月，該企業(yè)在銷(xiāo)售

26、產(chǎn)品過(guò)程中，采取了存根聯(lián)和記賬聯(lián)復(fù)寫(xiě)、發(fā)票聯(lián)單獨(dú)開(kāi)具的方法，開(kāi)出工業(yè)產(chǎn)品銷(xiāo)售發(fā)票6份，發(fā)票聯(lián)合計(jì)開(kāi)具銷(xiāo)售額l58300元，存根聯(lián)合計(jì)填開(kāi)885元，導(dǎo)致少繳增值稅。對(duì)此，稅務(wù)機(jī)關(guān)應(yīng)如何處理（）。(1分)(AC)A.對(duì)其單聯(lián)填開(kāi)發(fā)票的行為責(zé)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(duì)其未如實(shí)申報(bào)導(dǎo)致少繳稅款的行為，處少繳稅款0.5倍—5倍的罰款D.對(duì)其編制虛假計(jì)稅依據(jù)行為，處5萬(wàn)元以下罰款5.個(gè)體

27、定期定額戶(hù)在（）情況下，需要向主管?chē)?guó)稅機(jī)關(guān)進(jìn)行分月匯總申報(bào)。(0.5分)(AD)A.定額執(zhí)行期屆滿(mǎn)B.變更稅務(wù)登記前C.年度終了后D.注銷(xiāo)稅務(wù)登記前6.某企業(yè)2009年6月應(yīng)納稅款15萬(wàn)元，未按規(guī)定期限繳納。7月16日，稅務(wù)機(jī)關(guān)向其下達(dá)了《限期繳納稅款通知書(shū)》，責(zé)令其10日內(nèi)繳納稅款和滯納金。期滿(mǎn)后，該企業(yè)仍未繳納，則稅務(wù)機(jī)關(guān)可以采取的措施有（）。(1分)(CD)A.責(zé)令企業(yè)提供納稅擔(dān)保B.書(shū)面通知企業(yè)開(kāi)戶(hù)銀行凍結(jié)相當(dāng)于應(yīng)納稅款的存款C

28、.扣押、拍賣(mài)企業(yè)價(jià)值相當(dāng)于應(yīng)納稅款的貨物抵繳稅款D.對(duì)企業(yè)處以15萬(wàn)元的罰款7.關(guān)于延期申報(bào)，下列說(shuō)法正確的是（）。(0.5分)(C)A.延期申報(bào)需經(jīng)省級(jí)稅務(wù)機(jī)關(guān)批準(zhǔn)B.經(jīng)核準(zhǔn)辦理延期申報(bào)的，應(yīng)在納稅期內(nèi)按照上期應(yīng)納稅款或者稅務(wù)機(jī)關(guān)核定的稅額預(yù)繳稅款C.延期申報(bào)可以事前申請(qǐng)也可以事后辦理，應(yīng)視具體情況而定D.延期申報(bào)期限最長(zhǎng)不得超過(guò)一個(gè)月8.一張普通發(fā)票的分類(lèi)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(xiě)版發(fā)票D.千元版發(fā)票9.2009年2月28日，第十一屆全國(guó)人大常委會(huì)第七次會(huì)議審議通過(guò)了《型法修正案（七）》，對(duì)刑法第二百零一條偷稅罪作了重大修改。關(guān)于此次刑法修訂內(nèi)容，下列說(shuō)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(yīng)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(jīng)稅務(wù)機(jī)關(guān)依法下達(dá)追繳通知后，補(bǔ)繳應(yīng)納稅款和滯納金，已受行政

30、處罰的，不予追究刑事責(zé)任D.納稅人在三年內(nèi)因逃避繳納稅款受過(guò)刑事處罰或者被稅務(wù)機(jī)關(guān)給予二次以上行政處罰的，應(yīng)追究型事責(zé)任10.納稅人有下列情形之一的，稅務(wù)機(jī)關(guān)有權(quán)核定征收其應(yīng)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(zhǔn)企業(yè)延期繳納稅款的數(shù)額應(yīng)為43萬(wàn)元B.批準(zhǔn)企業(yè)延期

53、繳納稅款的數(shù)額應(yīng)為12萬(wàn)元C.如果有未批準(zhǔn)延期繳納的稅款，應(yīng)從9月16日起加收滯納金D.如果有未批準(zhǔn)延期繳納的稅款，應(yīng)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(diǎn)承印企業(yè)，2006年3月被稅務(wù)機(jī)關(guān)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(wù)機(jī)關(guān)應(yīng)如何處理（）。(1分)(ABC)A.銷(xiāo)毀非法印制的2000本發(fā)票B.沒(méi)收C廠違法所得5000元C.沒(méi)收C廠印制發(fā)票的膠印機(jī)D.對(duì)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(yīng)提出工作建議并由所在稅源管理部門(mén)移交稅務(wù)稽查部門(mén)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(bào)納稅的C.涉嫌增值稅專(zhuān)用發(fā)票和其他發(fā)票違法行為的D.需要進(jìn)行全面系統(tǒng)的稅務(wù)檢查的22.2009年6月，國(guó)家稅務(wù)總局在全國(guó)征管和科技工作會(huì)議上提出“信息管稅”的工作思路，“信息管稅”已成為今后一個(gè)時(shí)期全國(guó)稅

55、收征管工作的指導(dǎo)思想。請(qǐng)問(wèn)“信息管稅”的核心是（）。(0.5分)(B)A.稅收風(fēng)險(xiǎn)管理B.信息的采集和利用C.健全稅源管理體系D.加強(qiáng)業(yè)務(wù)與技術(shù)的融合23.納稅人有下列（）情形的，不得評(píng)為A級(jí)納稅人。(0.5分)(ABC)A.兩年內(nèi)有稅務(wù)行政處罰記錄的（經(jīng)省級(jí)納稅信用等級(jí)評(píng)委會(huì)認(rèn)定為情節(jié)顯著輕微的除外）B.兩年內(nèi)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(jī)關(guān)，尚未結(jié)案的D.納稅人為個(gè)體工商戶(hù)的24.稅收強(qiáng)制執(zhí)行的對(duì)象包括（）。