税务管理类习题.doc

1、out city created, and care masses life, focus work, in-depth investigation, more out boutique masterpiece, makes we of research results more to into led of decision vision, more to in national some has effect of newspaper Shang published, for advance work, and publicity changde play due of role. Thi

2、rd, information submitted to be pragmatic. Quick and timely. The ancients said: for the time system; statement back for the time being, nothing. Therefore, the submission of information to do “four“, that is, find the problem faster, editorial writing, send and read faster approval and feedback to i

3、mplement quickly. To be true and accurate. True mainly reflect the full picture of events, one is one, two, this is the life of the information. Accuracy is primarily qualitative and quantitative questions, quantitative objective of publicQualitative logic. To be reliable and useful. We submit infor

4、mation to have access to decision-making, to guide and promote the work and solve practical problems. Mixed cum. On the negative information and emergency information, rapid escalation in strict accordance with the procedures, firm, newspaper, newspapers, never late, fail to report, false claim and

5、skimming. Investee 2. supervision and insist on, around and protecting their interests to touch the truth, seek practical results. Adhere to people-oriented, the most important thing is to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. We carry o

6、ut inspection, so must go deep among the masses, go deep into the realities, always pay attention to the peoples livelihood, to grasp the public sentiment, and earnestly safeguard the benefit, addressing the masses are most concerned about and reflecting the strongest issues, efforts to solve the pr

7、oblem of decisions implemented and not implemented. One is to stick to principles. Right of inspection is one of the most important powers of the Office, should not only dare to use, but also with caution. So-called dared to use, is to hold a number of important issues, bold supervision over supervi

8、sion, track inspection, problems are not solved do not pass, the blame does not hold did not miss, dissatisfaction of the masses did not miss, the real right of supervision authority, with the benefits. Call with caution, is supervising departments should strengthen the consciousness of authorized s

9、trictly according to procedure, preventing the supervision and excessive to prevent adding burden to grass-roots. To this end, the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary-General (Office). Second, we should focus on. Is the

10、 Governor, those related to the globalEvent, Governor the protracted difficult, strong Governor during emergency urgent. Not having special departments in charge of the General Governor, under the normal procedure can do good things not Governor, not authorized by County leaders, not the Governor. T

11、hird is to solve the problem. The purpose of supervision, to resolve the problem. To adhere to and further improve thefeelings survey, by looking up public sentiments to find problems. Problems will increase its special supervision, set up accounts, hold on to it. We should conscientiously implement

12、 the leading contracting matters, secured, had an answer to everything, then settles rate of 100%. Have an impact on some of the outstanding issues, supervision departments and information components together, play the supervisory role of the news media to promote problem solving. Investee 3. insist

13、 on a daily run, around the practice of truth catching efficiency, focus specification. To give full play to the party Office around connecting, coordinating internal and external features, contact, rally at all levels, to motivate every aspect, adhere to the truth, strengthening standardized manage

14、ment to achieve coherent, efficient and effective functioning of the daily work of the Party Committee. Is processing messages should strive to streamline, standardize and quality. Streamlining is to control the number of messages, compress messages, reducing procedures, improve message handling eff

15、iciency. Specifications, is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations, conscientiously strengthen and improve communications management to ensure that party documents orderly. High quality, is to im

16、prove the quality of message processing, it is necessary to accurately implementing the intention of the Party Committee, clearance, good communications, policy program closed, ensuring that there is no error. Second meeting scheduled to ensure thorough, safe and efficient. Any arrangements for the

17、meetings and events, carefully arranged, item-by-item interface implemented, sure. To vigorously streamline meetings, activities, number of pressure reduction, scale to ensure that leadership emerged from the General Conference and entertainment services, focus on big things, matters. Third, recepti

18、on services should lay stress on humane, personal, cultural and human. Reception and work directly with people, reception services directly affecting the Office of party Committee The image of the region. At the same time strengthening the construction of library, improve the reception conditions, m

19、ore human-oriented, personal, cultural work into the reception, a little more human needs, a little more human care more humane atmosphere, and constantly improve the service, improve the quality of service. Meanwhile, to further pay special attention to the daily work of the other Office System. Co

20、nfidential work responsibility system for leading cadres to implement security as a leader, to improve the confidentiality of classified personnel, especially leading cadres, strengthening party and Government focus on vital sectors of security management, to advance privacy management standardizati

21、on, modernization of security techniques as a means of administration according to law and security enforcement, ensure the safety of the party and State secrets. Confidential work to meet the demands of new technology development1.纳税人、扣缴义务人享有的权利包括（ ）。(0.5 分)(ABCD)A.要求保密权 B.知情权 C.陈述权、申辩权 D.控告和检举权2.某

22、月申报期结束后，A 县国税局发现辖区内个体户李某未进行纳税申报，于是责令其限期改正。李某逾期仍未申报，国税局立即派人实地检查，发现该个体户已走逃，且查无下落无法强制执行，则县国税局应如何处理（ ）。(1 分)(B)A.认定该个体户为非正常户，宣布其税务登记证件失效 B.认定该个体户为非正常户，暂停其税务登记证件使用 C.该个体户被列为非正常户超过三个月后，注销其税务登记 D.该个体户被列为非正常户超过三个月后，核销其所欠税款3.关于工商登记信息和税务登记信息的交换与共享，下列说法正确的是（ ）。(0.5 分)(ACD)A.工商机关应定期将新设立、变更、注（吊）销工商登记的企业（个体工商户）名单

23、和年检验照信息向税务机关通报 B.税务机关依法提请工商机关吊销营业执照的，应当在做出决定之日起 7 个工作日内，将提请吊销营业执照的信息交换给工商机关 C.各级工商机关应当将有关信息分别向同级国税机关、地税机关交换 D.各级税务机关应当直接将有关信息向办理企业及个体工商户登记的工商机关交换4.2009 年 8 月，某税务机关在对当地异常申报户检查中发现，某小规模企业实际经营额与发票上开具的金额差距较大。经查明，2009 年 6 月，该企业在销售产品过程中，采取了存根联和记账联复写、发票联单独开具的方法，开出工业产品销售发票 6 份，发票联合计开具销售额l58300 元，存根联合计填开 885

24、元，导致少缴增值税。对此，税务机关应如何处理（ ）。(1分)(AC)A.对其单联填开发票的行为责令限期改正，并处 10000 元以下罚款 B.追缴其少缴税款891028 元，并加收滞纳金 C.对其未如实申报导致少缴税款的行为，处少缴税款 0.5 倍5倍的罚款 D.对其编制虚假计税依据行为，处 5 万元以下罚款5.个体定期定额户在（ ）情况下，需要向主管国税机关进行分月汇总申报。(0.5 分)(AD)A.定额执行期届满 B.变更税务登记前 C.年度终了后 D.注销税务登记前6.某企业 2009 年 6 月应纳税款 15 万元，未按规定期限缴纳。7 月 16 日，税务机关向其下达了限期缴纳税款通知

25、书，责令其 10 日内缴纳税款和滞纳金。期满后，该企业仍未缴纳，则税务机关可以采取的措施有（ ）。(1 分)(CD)A.责令企业提供纳税担保 B.书面通知企业开户银行冻结相当于应纳税款的存款 C.扣押、拍卖企业价值相当于应纳税款的货物抵缴税款 D.对企业处以 15 万元的罚款7.关于延期申报，下列说法正确的是（ ）。(0.5 分)(C)A.延期申报需经省级税务机关批准 B.经核准办理延期申报的，应在纳税期内按照上期应纳税款或者税务机关核定的税额预缴税款 C.延期申报可以事前申请也可以事后办理，应视具体情况而定 D.延期申报期限最长不得超过一个月8.一张普通发票的分类代码为 1，则该张发票是（

26、）。(0.5 分)(BCD)A.工业发票 B.企业冠名发票 C.手写版发票 D.千元版发票9.2009 年 2 月 28 日，第十一届全国人大常委会第七次会议审议通过了型法修正案（七），对刑法第二百零一条偷税罪作了重大修改。关于此次刑法修订内容，下列说法正确的是（ ）。(1 分)(AC)A.修改了罪状表述，由“偷税罪”改为“逃避缴纳税款” B.纳税人逃避缴纳税款数额较大并且占应纳税额百分之十以上的，处五年以下有期徒刑或者拘役 C.纳税人逃避缴纳税款的，经税务机关依法下达追缴通知后，补缴应纳税款和滞纳金，已受行政处罚的，不予追究刑事责任 D.纳税人在三年内因逃避缴纳税款受过刑事处罚或者被税务机关

27、给予二次以上行政处罚的，应追究型事责任10.纳税人有下列情形之一的，税务机关有权核定征收其应纳税额（ ）。(1 分)(BD)out city created, and care masses life, focus work, in-depth investigation, more out boutique masterpiece, makes we of research results more to into led of decision vision, more to in national some has effect of newspaper Shang published,

28、 for advance work, and publicity changde play due of role. Third, information submitted to be pragmatic. Quick and timely. The ancients said: for the time system; statement back for the time being, nothing. Therefore, the submission of information to do “four“, that is, find the problem faster, edit

29、orial writing, send and read faster approval and feedback to implement quickly. To be true and accurate. True mainly reflect the full picture of events, one is one, two, this is the life of the information. Accuracy is primarily qualitative and quantitative questions, quantitative objective of publi

30、cQualitative logic. To be reliable and useful. We submit information to have access to decision-making, to guide and promote the work and solve practical problems. Mixed cum. On the negative information and emergency information, rapid escalation in strict accordance with the procedures, firm, newsp

31、aper, newspapers, never late, fail to report, false claim and skimming. Investee 2. supervision and insist on, around and protecting their interests to touch the truth, seek practical results. Adhere to people-oriented, the most important thing is to realize, safeguard and develop the fundamental in

32、terests of the overwhelming majority of the people. We carry out inspection, so must go deep among the masses, go deep into the realities, always pay attention to the peoples livelihood, to grasp the public sentiment, and earnestly safeguard the benefit, addressing the masses are most concerned abou

33、t and reflecting the strongest issues, efforts to solve the problem of decisions implemented and not implemented. One is to stick to principles. Right of inspection is one of the most important powers of the Office, should not only dare to use, but also with caution. So-called dared to use, is to ho

34、ld a number of important issues, bold supervision over supervision, track inspection, problems are not solved do not pass, the blame does not hold did not miss, dissatisfaction of the masses did not miss, the real right of supervision authority, with the benefits. Call with caution, is supervising d

35、epartments should strengthen the consciousness of authorized strictly according to procedure, preventing the supervision and excessive to prevent adding burden to grass-roots. To this end, the supervision Department of the Party Committee of supervision must be under city and County party Committee

36、Secretary-General (Office). Second, we should focus on. Is the Governor, those related to the globalEvent, Governor the protracted difficult, strong Governor during emergency urgent. Not having special departments in charge of the General Governor, under the normal procedure can do good things not G

37、overnor, not authorized by County leaders, not the Governor. Third is to solve the problem. The purpose of supervision, to resolve the problem. To adhere to and further improve thefeelings survey, by looking up public sentiments to find problems. Problems will increase its special supervision, set u

38、p accounts, hold on to it. We should conscientiously implement the leading contracting matters, secured, had an answer to everything, then settles rate of 100%. Have an impact on some of the outstanding issues, supervision departments and information components together, play the supervisory role of

39、 the news media to promote problem solving. Investee 3. insist on a daily run, around the practice of truth catching efficiency, focus specification. To give full play to the party Office around connecting, coordinating internal and external features, contact, rally at all levels, to motivate every

40、aspect, adhere to the truth, strengthening standardized management to achieve coherent, efficient and effective functioning of the daily work of the Party Committee. Is processing messages should strive to streamline, standardize and quality. Streamlining is to control the number of messages, compre

41、ss messages, reducing procedures, improve message handling efficiency. Specifications, is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations, conscientiously strengthen and improve communications management

42、to ensure that party documents orderly. High quality, is to improve the quality of message processing, it is necessary to accurately implementing the intention of the Party Committee, clearance, good communications, policy program closed, ensuring that there is no error. Second meeting scheduled to

43、ensure thorough, safe and efficient. Any arrangements for the meetings and events, carefully arranged, item-by-item interface implemented, sure. To vigorously streamline meetings, activities, number of pressure reduction, scale to ensure that leadership emerged from the General Conference and entert

44、ainment services, focus on big things, matters. Third, reception services should lay stress on humane, personal, cultural and human. Reception and work directly with people, reception services directly affecting the Office of party Committee The image of the region. At the same time strengthening th

45、e construction of library, improve the reception conditions, more human-oriented, personal, cultural work into the reception, a little more human needs, a little more human care more humane atmosphere, and constantly improve the service, improve the quality of service. Meanwhile, to further pay spec

46、ial attention to the daily work of the other Office System. Confidential work responsibility system for leading cadres to implement security as a leader, to improve the confidentiality of classified personnel, especially leading cadres, strengthening party and Government focus on vital sectors of se

47、curity management, to advance privacy management standardization, modernization of security techniques as a means of administration according to law and security enforcement, ensure the safety of the party and State secrets. Confidential work to meet the demands of new technology developmentA.纳税人是个体

48、经营户的 B.纳税人账目混乱或者成本资料、收入凭证残缺不全,难以查账的 C.纳税人发生纳税义务，未按照规定的期限办理纳税申报的 D.临时从事经营的纳税人11.关于纳税担保，下列说法错误的是（ ）。(0.5 分)(CD)A.纳税保证期间为纳税人应缴纳税款期限届满之日起 60 日 B.纳税抵押自抵押物登记之日起生效 C.对于实际价值波动很大的动产，经县以上税务机关确认，税务机关可以不接受其作为纳税质押 D.纳税质押自纳税担保书和纳税担保财产清单经税务机关确认之日起生效12.2009 年 8 月，税务机关发现 H 公司有两笔收入因计算错误少缴了税款，一笔为 2004 年 11月少缴的 3 万元，另一

49、笔为 2007 年 3 月少缴的 7 万元，则税务机关可以追征的税款数额是（ ）。(0.5 分)(D)A.3 万元 B.4 万元 C.7 万元 D.10 万元13.下列财产中，税务机关不能采取税收保全措施的是（ ）。(0.5 分)(B)A.易腐烂的商品 B.个人唯一一套普通住宅 C.金银首饰 D.单价 5000 元以下的商品14.税务机关对欠缴税款的纳税人依法行使撤销权时，应同时具备的条件是（ ）。(1 分)(BCD)A.怠于行使到期债权或放弃到期债权 B.无偿或低价转让财产且受让人知道的 C.对国家税收造成了损害 D.必须由税务机关向人民法院提出申请15.某县国税局9 年 4 月在清理漏征漏管户过程中发现，辖区内一小型超市自9 年1 月办理工商营业执照以来，一直没有办理税务登记，也没有申报纳税。对此，县国税局可以采取的措施有（ ）。(1 分)(ABC)A.责令限期办理税务登记，并处 1000 元罚款 B.核定其应纳税额 C.责令其补缴税款和滞纳金 D.直接采取税收保全措施16.纳税人欠税一经确定，公告机关应当以正式文书的形式签发公告决定，向社会公告。企业或单位欠税的，欠税公告的内容包括（ ）。(0.5 分)(ABC)A.企