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 development一、单项选择题1.下列选项中，属于国际税收的研究对象的是（ C ） 。A.各国政府处理与其管辖范围内的纳税人之间征纳关系的准则和规范B.各国
22、政府处理与其管辖范围内的外国纳税人之间征纳关系的准则和规范C.各国政府处理与其它国家之间的税收分配关系的准则和规范D.各国政府处理它同外国籍跨国纳税人之间的税收征纳关系和与其他国家之间的税收分配关系的准则和规范2. 约束对跨国纳税人来自非居住国的投资所得行使所得来源地管辖权的规范时，其标准是（ C）A.实际支付地标准 B.劳务提供地标准C.权利使用地标准 D.比例分配标准3.跨国纳税人从事跨国经营和劳务，可能发生国际收入和费用分配的是（ A ）。A关联公司之间 B跨国公司与无关联公司之间 C无关联公司之间 D跨国自然人4. 国际双重征税的扩大化问题主要导源于（ A ）A.不同的税收管辖权体现出
23、了不同的财权利益 B.跨国纳税人的形成C.直接投资的增多 D.国际法的复杂程度5.我国采用户籍标准确定跨国自然人居民身份时规定的居住期限是（ C ）。A.90 天 B.183 天 C.365 天 D.5 年6. 国际税收的本质是（ A ）A国家之间的税收关系 B对外国居民征税 C涉外税收 D国际组织对各国居民征税7.多数国家为了维护本国的财权利益，在税收管辖权方面( C )A只实行所得来源地管辖权 B只实行居民(公民)管辖权C同时实行所得来源地管辖权和居民(公民)管辖权 D只实行地域管辖权out city created, and care masses life, focus work, i
24、n-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. Third, information submitted to be pragmatic. Quick and
25、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 implement quickly. To be true and accurate. True mainl
26、y 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 information to have access to decision-making, to guide an
27、d 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 skimming. Investee 2. supervision and insist on, arou
28、nd 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 out inspection, so must go deep among the masses, go d
29、eep 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 problem of decisions implemented and not implemented. O
30、ne 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 supervision, track inspection, problems are not solved do no
31、t 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 strictly according to procedure, preventing the superv
32、ision 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 Governor, those related to the globalEvent, Governor
33、 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. Third is to solve the problem. The purpose of supervis
34、ion, 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 the leading contracting matters, secured, had an ans
35、wer 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 on a daily run, around the practice of truth catchin
36、g 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 management to achieve coherent, efficient and effective fun
37、ctioning 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 efficiency. Specifications, is to strictly enforce the b
38、an 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 improve the quality of message processing, it is necess
39、ary 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 meetings and events, carefully arranged, item-by-item
40、 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, reception services should lay stress on humane, personal, cu
41、ltural 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, more human-oriented, personal, cultural work into the
42、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. Confidential work responsibility system for leading cad
43、res 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 standardization, modernization of security techniques as a means o
44、f 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 development8. 根据两大范本的精神，如果两国在判定法人居民身份时发生冲突，则认定其最终居民身份应根据( D )A注册地标准 B常设机构标准 C选举权控制标准 D实际管理机构所在地标准9免税方法的指导原则是（ C ） 。.A.放弃行使所得来源地管辖权 B.承
45、认所得来源地管辖权的独占地位C.避免双重征税 D.对跨国所得的分享10.下列国家中同时行使所得来源地管辖权、居民管辖权和公民管辖权的是（ C ） 。A.中国 B.日本 C.美国 D.俄罗斯11.1963 年由经济合作与发展组织起草的一个国际税收协定范本是（ D ） 。A.关于对所得和资本利得避免双重征税的协定范本B.关贸总协定C.维也纳外交关系公约D.关于避免双重征税的协定范本12.在居住国的税收负担率高于非居住国税负的条件下，免税的结果是（ D ） 。A.使居住国多征一部分税收B.使居住国少征一部分税收C.与居住国没有什么关系D.减缓了国际双重征税13. 一居住在英国 3 年的美国公民仅有来
46、自中国的收入，则他应该（ D ）。A. 只向英国纳税 B. 只向美国纳税 C. 只向中国纳税 D. 既向中国纳税又向英国纳税，同时还向美国纳税14.下列地区中，属于国际上著名避税港集中地的是（ A ）。A.靠近美国 B.靠近亚洲 C.靠近非洲 D.靠近中国 15.税收抵免方法中的间接抵免适用于( A )A.母子公司之间 B.总分公司之间 C.民营公司之间 D.独立公司之间out city created, and care masses life, focus work, in-depth investigation, more out boutique masterpiece, makes
47、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. Third, information submitted to be pragmatic. Quick and timely. The ancients said: for the time system; statement ba
48、ck 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 implement quickly. To be true and accurate. True mainly reflect the full picture of events, one is one, two, this
49、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 information to have access to decision-making, to guide and promote the work and solve practical problems. Mixed cum. On the negative information and e
