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2009年全国税务人员执法资格统一考试(国税试卷)+答案

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Lc D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a d ,is b r f t n m p lo v e I onj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nch Secretary of the practi ce of party members give a Party lect ure. . v d l,f k a m o r e h t g in p s Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork m edia, time pus hes le arni ng content. Boot party communist network s, mobile phone, TV, mi cro -learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "three l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of educatio n. 5. carry out the res ponsi bility. Ea ch branch to effectively as sume t he main res ponsi bilit y for organizational learning, timely u nderstanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a go od j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opment of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, through tr ue strong team, promote tra nsformation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, formation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn first a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the lif e of the system, lead study dis cus sion, lea d in talking a bout experie nce s, give a Party le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play wit h lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dres undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dres w ork hard, aggressive, push development to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in city members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a d o" learning arra ngements of spe cific

2009 年全国税务人员执法资格统一考试(国税试卷)
一、单项选择题(共 25 题,每小题 1 分,共 15 分。在每小题列出的选项中只有一个选项 是最符合题意的,请将正确选项的标号填在括号内。 ) 1.依据增值税有关规定,下列行为中属于增值税征税范围的是( A.汽车维修公司提供的车辆维修劳务 B.房地产开发公司销售房屋 C.饭店提供餐饮服务 D.房屋中介公司提供中介服务 2.某企业系增值税一般纳税人,发生的下列款项应计入应征增值税销售额的是( A.向购买方收取的销项税额 B.受托加工应征消费税的消赞品所代收代缴的消费税 C.销售货物的同时代办保险等而向购买方收取的保险费 D.向购货方收取的延期付款利息 3.某服装厂(小规模纳税人)2009 年 3 月实现含税销售额 150 000 元,则其当月应纳增 值税额是( )元。 B.5 769.23 C.8 490.57 D.21 794.87 )。 A.4 368.93 )。 )。

4.增值税纳税人以—个月为一个纳税期的,报缴税款的时间为( A.自期满之日起 5 日内 C.自期满之日起 10 日内 ( )。 A.啤酒 B.粮食白酒 C.酒糟 D.葡萄酒 B.自期满之日起 7 日内 D.自期满之日起 15 日内

5.依据消费税的有关规定,下列消费品中实行从量定额与从价定率相结合征税办法的是

6.甲企业委托乙企业加工一批化妆品,甲企业提供原料及主要材料,实际成本为 44 000 元(不含税) ,支付给乙企业不含税加工费 5 000 元(其中包括乙企业代垫的辅助材料 1 000 元) ,乙企业无同类化妆品的不含税售价,则乙企业代收代缴的消费税额为( 元。 A.21 000 B.20 571.43 C.14 700 D.13 200 )元。 7.甲企业进口一批汽车轮胎,海关核定的关税完税价格为 40 000 元,关税税率为 20%, 消费税税率为 3%,则该批汽车轮胎进口环节应缴消费税为( A.1 200 B.1 440 C.1 484.54 8.依据车辆购置税的有关规定,下列说法中正确的是( A.车辆购置税实行统一比例税率 B.车辆购置税的纳税地点是纳税人所在地 C.车辆购置税是对所有新购置车辆的使用行为征税 D.车辆购置税的征税环节为车辆的出厂环节
L,a D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a ,is b r f t n m p lo v e d 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 p g k it s I . r e o d n v rogramme, a nd XX city learni ng educati on im plementation pr ogramme spirit a nd town party implementation pr ogramme requireme nts, a ccording t o disti ngui sh level , and has targete d sol ution pr oblem of re quireme nts, e nsure l earni ng educati on made effectivenes s, lf m h p Promotion of all party m embers and consci ously re spe ct the party Constituti on, abi de by par ty rules, armed wit h XI series of important spee ch by Ge neral Secretary head, gui de, and pr omote the work, be qualified party members a nd lear ning arra ngements are here by makes the foll owing spe cific programmes. Learni ng requir ements, on all party members to study the party Constituti on a nd party rules a nd unify the XI series of important spee ch, Ge neral Secretar y, s pee ch lear ning series to dee pen understanding of the Constitution Party rul es, Constitution Party rul es in t he deep i nsight series a ddre ss the basi c spirit a nd practi cal requirements . 1, Constit ution Party rule s learning of the party Constit ution, a de ep understanding of the party's nature, pur pose, gui ding principle s, goal s, orga nization, good styl e, grasp conditi ons , rights a nd obligations of party members, bearing i n mind that oat h, clear qualified party member criteri a and conditions. Learni ng the code of self -dis cipli ne of the CPC, the CPC's dis cipli nary regulati ons , the Chi nese Communist Party M ember Rights Ordi nance and s o on, mastering self-di sci pline standards of "four must", the "four uphol ding s", mastering various types of discipli nary offence and punis hment prov isi ons. 2, a nd le arni ng series speech to XI Ge neral Se cretary series im portant spe ech readi ng (2016 versi on) a nd out poverty work t o dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI Ge neral Se cretary on "immediately on do" important di scusse s, for ba sic textbook, learni ng understa nd XI G eneral Se cretary serie s important s peech of basic spirit, l earni ng understa nd Central rul ing a cting politica l new concept ne w thought new strategy of basic content , lear ning understa nd XI Ge neral Se cretary on F ujia n, and A serie s of important instructi ons of the XX and XX of important idea s, i nheriti ng and carryi ng forward t he Ge neral Se cretary duri ng the XX's "sigewa n" and "wil l do it right away" and other fine traditions a nd work style, ma stery and improveme nt of self-cultivation, fulfill the purpose i deas , moral character, cons ervation relate d to the basi c requirement s. Gras p to master the followi ng main a spe cts: (1) whi ch i s the s pirit of the i deal s and beli efs of "calci um", establis h a correct w orld Outl ook, Outl ook on life and value s, (2) is the national drea m, Chine se dream t he drea ms , the dreams of the pe ople of the nati on, i s the dream of the Chi nese nation in modern time s most of the great core E sse ntials is t he nati onal prosperit y, nati onal revitali zation, the happine ss of the pe ople, (3) China Col or Socialist is a chi eved Chinese great revival of way, enhanced r oad confidence, a nd t heory confidence, a nd sy stem confide nce; (4) "four a full" strategy layout i s ne w of hist ory conditi ons Xia party ruli ng acti ng political total strategy, cons ciously wit h "four a full" led t he w ork; (5) insiste d innovation, a nd coor dinati on, a nd gre en, a nd ope n, a nd share d deve lopme nt is relati ons hip Chi na development global of one deep cha nge, a ccordi ng to ne w devel opme nt concept do job; (6) practi ce li ne Socialist core values, Carrying forward socialist morality a nd the traditional Chine se virtue s, (7) compre he nsive stri ctly admini stering the party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

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D.1 398.06 )。

Lm D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a d ,is b r f t n m p lo v e c g ik s I ,. lp v d n a f r e t o honj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nch Secretary of the practi ce of party members give a Party lect ure. Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot part y communist network s, mobile phone, TV, mi cro -learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "three l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch bran ch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opment of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, throug h tr ue strong team, promote tra nsformation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, formation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn fir st a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d i n talking a bout experie nce s, give a Party le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dre s undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dr es w ork hard, aggressive, push development to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in cit y members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

9.在各种税率形式中,具有横向公平性,而且计算简便、便于征收和缴纳的税率形式是 ( )。 A.比例税率 A.横向公平 B.累进税率 B.纵向公平 C.定额税率 )。 C.普遍征税 D.受益原则 D.差别比例税率

10.量能课税思想体现的税收调控目标是(

11.2008 年 6 月,某公司因财务人员调动进行账目清理时发现有两笔收入用错了税率, 多缴了税款,一笔系 2006 年 1 月的,另一笔系 2004 年 7 月的,马上向税务机关提出 退税。根据规定,下述处理意见中,符合法律规定的是( A.2004 年和 2006 年的多缴税款均可退还 B.2006 年的多缴税款应当退还,2004 年的不予退还 C.2004 年的多缴税款应当退还,2006 年的不予退还 D.2004 年和 2006 年的多缴税款均不予退还 12.2009 年 3 月 10 日,某纳税人经上级主管部门批准撤销,其办理注销税务登记的法定 时限是( )。 B.3 月 31 日前 C.4 月 10 日前 )。 D.6 月 10 日前 A.3 月 25 日前 )。

13.现代西方发达国家的税制结构的基本特征是( A.以直接税为主的税制结构 C.以直接税或间接税为主的税制结构

B.以间接税为主的税制结构 D.直接税与间接税并重的“双主体”结构 )。 D.专项整治

14.稽查局按上级税务机关统一部署对管辖范围内的特定行业、特定纳税人或特定税务事 宜所进行的专门稽查属于税务稽查分类中的( A.日常检查 ( )。 D.免税法 C.抵免法 )。 D.抵税法 B.专项稽查 C.专案稽查

15. “别国先征、本国补征”是一个国家为避免国际重复征税而采用的方法,这种方法是 A.扣除法

16.下列文件中,属于部门规章的文件是( A. 《税收征管法》 B. 《增值税暂行条例》

C. 《税收管理员制度(试行) 》 (国税发【2005】40 号) D. 《纳税担保试行办法》 (国税令第 11 号) 17. 《税务行政处理决定书》生效的时间是( A.决定书中写明的时间 C.行政相对人实际收到决定书的时间 A.罚款 C.取消执法资格 )。 B.税务机关作出决定的时间 D.决定书依法送达的时间 )。

18.下列责任形式中,属于税收执法过错追究的责任形式是( B.警告 D.降级

'e E T x j" k u F ) 5 ( . y f p m v b ,s lw e h g in d r o t c a 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 q T w jk . y lg p h f i,c s u b d a t m r v o G n " programme, and XX city lear ning e ducation im plementati on pr ogramme spirit and tow n party impleme ntation programme requirement s, a ccordi ng to disti ngui sh level, a nd has targeted s oluti on probl em of requireme nts, e nsure l earni ng education made effectiveness,

Promoti on of all party members and cons ciously res pect the party Constit ution, abi de by party rules, arme d wi th XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes.

Learning requirement s, on all party members t o study the par ty Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep understanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligati ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self -disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hment pr ovisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediat ely on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of importa nt ideas , inheriting a nd carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strategy layout is new of hist ory conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovat ion, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha ng e, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd t he traditional Chines e virtues, (7) comprehensive strictly administering the

party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

2

e Ln S D ) 4 ( z F X G " P C A . x Y 'y k ; jg b u v f r h w o c lt p m ,a n id s c g k it s I . r e o a d vonj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nc h Secretary of the practi ce of party members give a Party lect ure. l,f m h p Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot party communist network s, mobile phone, TV, mi cro-learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "t hree l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch branch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opm ent of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, through tr ue strong team, promote tra nsf ormation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, for mation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn first a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d in talking a bout experie nce s, give a Part y le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dres undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dres w ork hard, aggressive, push dev elopment to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in city members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

19.违反税收法律、行政法规的行为超过一定期限未被发现的,不再给予税务行政处罚, 这个期限是( A.5 年 )。 B.2 年 C.3 年 D.4 年 )。

20.下列情形中,税务机关可以当场收缴罚款的是( A.对纳税人 20 元以下的罚款 C.纳税人地处边远山区

B.对纳税人 50 元以下的罚款 D.纳税人主动要求将罚款交给税务干部的 )

21.根据税收征管法规定,扣缴义务人应扣未扣、应收未收税款的,由税务机关( A.向纳税人追缴税款,对扣缴义务人处以罚款 B.向扣缴义务人追缴税款,对纳税人处以罚款 C.向纳税人追缴税款,并对其处以罚款 D.向扣缴义务人追缴税款,并对其处以罚款

22.为保障行政相对人及其所抚养家属的基本生存需要,税务机关对行政相对人一定金额 以下的其他生活用品不能实施税收保全和强制执行,该“一定金额”是指( A.1 000 A.收条 B.2 000 C.5 000 D.10 000 )。 D. 《扣押物品清单》 )。 23.税务机关向被检查单位提取发票原件时,应当向其出具( B. 《提取证据专用收据》 C. 《发票换票证》 24.在下列涉税犯罪中,只能由自然人构成犯罪主体的是( A.虚开增值税专用发票罪 C.抗税罪 关是( )。 B.委托税务机关的上一级税务机关 D.代征单位的上级单位 B.骗取出口退税罪 D.逃避追缴欠税罪 )元。

25.对受税务机关委托的单位实施的代征税款行为不服,纳税人申请行政复议的,复议机 A.委托税务机关 C.代征单位

二、多项选择题(共 20 题,每题 2 分,共 40 分。每题的备选项中,至少有 1 个错项。错 选, 本题不得分; 少选, 所选的每个选项得 0.5 分, 请将正确选项的标号填在括号内。 ) 26.将增值税纳税人划分为一般纳税人或小规模纳税入的依据包括( A.经营规模大小 B.纳税额大小 C.遵纪守法程度 )。 )。 D.会计核算健全程度

27.某增值税一般纳税人购进的下列货物中,按规定不能作为进项税额抵扣的有( A.外购食用油用于职工集体福利 C.外购原材料用于在建工程 28.根据税法规定,下列说法正确的有( B.外购货物用于分配给股东

D.发生非正常损失的产品中所耗用的外购材料 )。

A.凡是征收消费税的消费品都征收增值税 B.凡是征收增值税的货物都征收消费税 C.应税消费品征收增值税的,其税基含有消费税 D.应税消费品征收消费税的,其税基不含有增值税
Ln D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a ,is b r f t n m p lo v e d 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 p g ik s I . r ,a t m p lo v e d f rogramme, a nd XX city learning e ducation impleme ntation programme spirit a nd town party impl ementation programme requirement s, accordi ng to di sting uish lev el, and has targeted sol ution problem of requirements, e ns ure learni ng educati on made effective ness , h Promotion of all party me mbers and cons ciously res pect the party Constit ution, abi de by party rules, arme d with XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes. Learning requirement s, on all party members t o study the party Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep unde rstanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligat i ons of party members, bearing i n mind t hat oath, clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self-disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hm ent provisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediately on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of impor ta nt ideas , inheriting and carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strat egy layout is new of history conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovation, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha nge, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd the traditional Chines e virtues, (7) comprehensive strictly administering the party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

3

Lm D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a d ,is b r f t n m p lo v e c g ik s I ,. lp v d n a f r e t o honj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nch Secretary of the practi ce of party members give a Party lect ure. Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot part y communist network s, mobile phone, TV, mi cro -learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "three l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch bran ch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opment of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, throug h tr ue strong team, promote tra nsformation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, formation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn fir st a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d i n talking a bout experie nce s, give a Party le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dre s undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dr es w ork hard, aggressive, push development to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in cit y members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

29.根据现行税法规定,下列消费品既征收增值税又征收消费税的有( A.从国外进口数码相机 C.烟酒经销商店销售外购的已税烟酒 A.剩余产品出现 C.国家的存在 31.一般而言,税收的形式特征有( A.无偿性 B.固定性 )。 C.强制性 D.依法性 )。 D.从国外进口小轿车 )。 B.私有制的产生

)。

B.葡萄酒厂销售自产的葡萄酒

30.税收的产生取决于两个相互影响的前提条件包括(

D.奴隶制社会形态的形成

32.经核准延期申报的纳税人,应当在纳税期内预缴税款,并在核准的延期内办理税款结 算。一般而言,计算预缴税款数额的标准是( A.上期应当缴纳的税额 C.上期实际缴纳的税额 A.个体工商户 B.账目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查账征收的 C.发生纳税义务,未按照规定的期限办理纳税申报,经税务机关责令限期申报,逾 期仍不申报的 D.关联企业不按照独立企业之间的业务往来收取支付价款、费用,而减少其应纳税 的收入或者所得额的 34.某纳税人末按规定期限缴纳税款,经税务机关责令限缴后,逾期仍不缴纳税款,税务 机关遂依法通知该纳税人的某开户银行扣缴相当于应纳税款的存款, 该银行以纳税人 在其他银行也有账号为由,拒绝执行税务机关作出的扣缴税款决定。税务机关给予的 行政处罚是( )。 A.对该银行处 50%以上 5 倍以下的罚款 B.对该银行处 10 万元以上 50 万元以下罚款 C.对该银行负责人处 1 000 元以上 1 万元以下的罚款 D.对该银行直接负责的主管人员利其他直接责任人员处 1 000 元以上 l 万元以下的 罚款 35.下列情况中,税务机关不得加收滞纳金的情况有( A.纳税人因有特殊困难,不能按期缴纳税款的 B.经批准延期缴纳税款的期限内 C.因税务机关的责任,致使纳税人未缴或者少缴税款的 D.因纳税人计算错误等失误,未缴或者少缴税款的 36.郑义是一名税务稽查人员,到某工业企业税务稽查,郑义应当回避的情形有( A.该企业的法人代表是郑义的叔叔 C.该企业的财务科长是郑义一般关系的同学
'e E T x j" k u F ) 5 ( . y f p m v b ,s lw e h g in d r o t c a 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 q T w jk . y lg p h f i,c s u b d a t m r v o G n " programme, and XX city lear ning e ducation im plementati on pr ogramme spirit and tow n party impleme ntation programme requirement s, a ccordi ng to disti ngui sh level, a nd has targeted s oluti on probl em of requireme nts, e nsure l earni ng education made effectiveness, Promoti on of all party members and cons ciously res pect the party Constit ution, abi de by party rules, arme d wi th XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes. party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

B.本期申报的税额 D.税务机关核定的税额 )。

33.根据《税收征管法》第 35 条规定,税务机关有权核定应纳税额的情形有(

)。

)。

B.该企业的车间主任是郑义的弟弟 D.该企业的控股股东是郑义的妻子

Learning requirement s, on all party members t o study the par ty Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep understanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligati ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self -disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hment pr ovisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediat ely on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of importa nt ideas , inheriting a nd carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strategy layout is new of hist ory conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovat ion, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha ng e, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd t he traditional Chines e virtues, (7) comprehensive strictly administering the

4

e Ln S D ) 4 ( z F X G " P C A . x Y 'y k ; jg b u v f r h w o c lt p m ,a n id s c g k it s I . r e o a d vonj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nc h Secretary of the practi ce of party members give a Party lect ure. l,f m h p Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot party communist network s, mobile phone, TV, mi cro-learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "t hree l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch branch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opm ent of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, through tr ue strong team, promote tra nsf ormation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, for mation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn first a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d in talking a bout experie nce s, give a Part y le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dres undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dres w ork hard, aggressive, push dev elopment to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in city members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

37.下列避免国际重复征税的方法中,无论是缔结税收协定还是一国单方面避免,使用得 最多的方法主要有两种,这两种方法主要包括( A.扣除法 A.主体 B.免税法 )。 C.内容 B.评议考核 )。 B.处罚公正、公开原则 D.便民原则 D.法律事实 )。 C.过错责任追究 D.处理处罚 B.客体 C.抵免法 38.法律关系的基本要素包括( )。 D.抵税法

39.税收执法责任制主要包括以下部分的内容:岗位职责、工作规程、( A.经济审计 A.处罚法定原则 C.处罚与教育相结合原则 定下列行政处罚( A.警告 A.税务所 包括( )。 )。 C.没收违法所得 )。 C.市局管理科 40.税务行政处罚的基本原则有(

41.对违反税务行政管理秩序的行为,尚未制定法律、法规的,国家税务总局规章可以设 B.一定数量罚款 B.县国家税务局 D.吊销营业执照 D.市地税局稽查局

42.下列单位中,具有税务行政处罚权的主体有(

43.税务机关采取行政强制执行措施,以拍卖或者变卖所得抵缴纳税人应缴或应付的款项 A.税务机关工作人员因实施强制执行措施所发生的交通费、差旅费 B.执行中发生的保管、拍卖费用 C.税款和滞纳金 D.罚款 44.下列证据中不能作为定案依据的有( A.严重违反法定程序收集的证据资料 B.不能正确表达意志的证人提供的证言 C.其他与被调查的当事人有利害关系的人所作的证言 D.以偷拍等手段取得的侵害他人合法权益的证据资料 45.对下列具体行政行为,若纳税人不服应当先依法申请复议,对复议决定不服可以再依 法向人民法院起诉的是( A.税务机关作出罚款决定 C.税务机关不予审批减免税行为 )。 B.税务机关作出征税决定 D.税务机关不予抵扣或退还税款的决定 )。

三、判断题(共 15 题,每题 1 分,共 15 分。正确的打“√” ,错误的打“×” ,请将正确 答案填在括号内。 ) 46.自 2009 年 1 月 1 日起,从事货物生产或者提供应税劳务的纳税人,年应征增值税销 售额在 100 万元以下的,作为小规模纳税人计征增值税。 ( )

Ln D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a ,is b r f t n m p lo v e d 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 p g ik s I . r ,a t m p lo v e d f rogramme, a nd XX city learning e ducation impleme ntation programme spirit a nd town party impl ementation programme requirement s, accordi ng to di sting uish lev el, and has targeted sol ution problem of requirements, e ns ure learni ng educati on made effective ness , h

Promotion of all party me mbers and cons ciously res pect the party Constit ution, abi de by party rules, arme d with XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes.

Learning requirement s, on all party members t o study the party Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep unde rstanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligat i ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self-disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hm ent provisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediately on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of impor ta nt ideas , inheriting and carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strat egy layout is new of history conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovation, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha nge, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd the traditional Chines e virtues, (7) comprehensive strictly administering the

party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

5

Lm D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a d ,is b r f t n m p lo v e c g ik s I ,. lp v d n a f r e t o honj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nch Secretary of the practi ce of party members give a Party lect ure. Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot part y communist network s, mobile phone, TV, mi cro -learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "three l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch bran ch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opment of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, throug h tr ue strong team, promote tra nsformation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, formation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn fir st a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d i n talking a bout experie nce s, give a Party le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dre s undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dr es w ork hard, aggressive, push development to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in cit y members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

47.我国现行增值税实行价外计征,即以不含税价格作为计税依据。所谓“不含税” ,就 是指包含增值税而不含消费税。 48.化妆品在生产、批发、零售环节均要缴纳增值税和消费税。 分配的比重有上升趋势。 含着普遍征税的税收思想。 的必要条件。 ( ( ( ( ( ( 管、缴销的管理和监督。 ( ) ) ) ) ) ) ) )

49.税收弹性系数大于 1 时,表明税收增长快于经济增长,并目,税收参与新增国民收入 50.我国税制改革的指导思想是简税制、宽税基、低税率、严征管。其中“宽税基”则隐 51.税收的公平与效率是互相促进,互为条件的统一体,公平是效率的前提,效率是公平 52.企业应自领取营业执照之日起 15 日内,持有关证件,向税务机关申报办理税务登记。 53.税务机关和业务主管部门是发票的主管机关,负责发票印制、领购、开具、取得、保 54.纳税人和扣缴义务人因有特殊困难,不能按期缴纳税款的,经省、自治区、直辖市国 家税务局、地方税务局批准,可以延期缴纳税款,但是最长不得超过 3 个月。 ( 55. 《税收征管法》中规定了对偷税处以偷税额 0.5 倍以上 5 倍以下罚款。按照“特别法 优于一般法”的适用规则,对偷税不再适用《行政处罚法》规定的减轻处罚和免予处 罚。 56. “一事不再罚原则”要求对同一违法行为不得给予两种以上的行政处罚。 ( ( ( ) ) )

57. 对已经被税务机关采取查封措施的财物, 其保管责任由作出查封决定的税务机关承担。 58.公安机关在侦办某单位涉税犯罪案件的过程中,要求主管税务机关协助确定该单位不 缴少缴税款数额,税务机关经分析计算后将有关结果以公函方式告知公安机关,该份 公函属于证据形式中的鉴定结论。 ( ) 59.当纳税人第—次采取欺骗、隐瞒手段进行虚假纳税申报或者不申报,逃避缴纳税款数 额较大并且占应纳税额的 10%以上,经税务机关依法下达追缴通知后,补缴应纳税 款缴纳滞纳金,并且已受行政处罚的,不予追究刑事责任。 政行为,责令重新作出具体行政行为的决定。 ( ( ) ) 60.在行政复议中,具体行政行为违反法定程序的,复议机关一般应当作出撤销该具体行

四、综合题(共 3 题,10 问,每一问 2 分,共 20 分,请将正确选项的标号填在括号内。 ) (一) 某家具厂(增值税一般纳税人)主要生产 A 型家具,每套不含税售价为 20 000 元,同时 承接加工定制业务。2009 年 3 月相关经营业务如下: (1) 采用直接收款方式销售给家具商场(一般纳税人)A 型家具 50 套,货已发出,货 款已收。
'e E T x j" k u F ) 5 ( . y f p m v b ,s lw e h g in d r o t c a 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 q T w jk . y lg p h f i,c s u b d a t m r v o G n " programme, and XX city lear ning e ducation im plementati on pr ogramme spirit and tow n party impleme ntation programme requirement s, a ccordi ng to disti ngui sh level, a nd has targeted s oluti on probl em of requireme nts, e nsure l earni ng education made effectiveness, Promoti on of all party members and cons ciously res pect the party Constit ution, abi de by party rules, arme d wi th XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes. Learning requirement s, on all party members t o study the par ty Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep understanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligati ons of party members, bearing i n mind t hat oath, clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self -disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hment pr ovisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediat ely on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of importa nt ideas , inheriting a nd carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strategy layout is new of hist ory conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovat ion, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha ng e, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd t he traditional Chines e virtues, (7) comprehensive strictly administering the party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

6

e Ln S D ) 4 ( z F X G " P C A . x Y 'y k ; jg b u v f r h w o c lt p m ,a n id s c g k it s I . r e o a d vonj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nc h Secretary of the practi ce of party members give a Party lect ure. l,f m h p Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot party communist network s, mobile phone, TV, mi cro-learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "t hree l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch branch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opm ent of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, through tr ue strong team, promote tra nsf ormation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, for mation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn first a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d in talking a bout experie nce s, give a Part y le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dres undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dres w ork hard, aggressive, push dev elopment to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in city members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

(2) 采用预收货款方式销售 A 型家具 10 套, 当月收取价款 100 000 元、 增值税款 17 000 元,本月发出 4 套。 (3) 采用赊销方式销售 A 型家具 5 套,未签订赊销合同,货已发出。 (4) 提供原料为某学校加工课桌椅 20 套,每套价税合计 234 元,货已发出,款项已收。 同类产品每套不含税加工费 40 元。 (5) 从物资公司购进原木—批,取得的增值税专用发票上注明价款 900 000 元。 (6) 从五金经营部 (小规模纳税人) 购进辅助材料一批, 取得普通发票, 价税合计 30 900 元。 已知:上述涉及的合法票据均符合税法规定,且按规定可以作为进项税额抵扣的购进货物 或应税劳务所取得的防伪税控系统开具的增值税专用发票当月均已通过主管税务 机关认证。 要求:根据上述资料,计算并回答下列问题(单项选择) : 61.家具厂本月销项税额为( A.170 000 A.117 900 A.84 280 B.183 600 B.153 000 B.83 380 62.家具厂本月进项税额为( 63.家具厂本期应纳增值税为( )元。 C.187 000 )元。 C.117 000 )元。 C.48 280 (二) 某市日化厂为增值税一般纳税人,2008 年生产经营的有关资料如下: (1) 销售产品取得不含税销售收入 2 200 万元,在同一张发票列示的商业折扣 20 万元, 实际取得收入 2180 万元;购买国债取得利息收入 50 万元;接受捐赠取得银行存款 40 万元。 (2) 产品销售成本为 1100 万元,本年购进货物取得增值税专用发票注明的增值税 60 万 元,支付购货运费 50 万元,取得运输企业开具的运费发票。 (3) 期间费用总额 320 万元,其中研究开发费用 40 万元。 (4) 购进的原材料发生非正常损失,账面成本 10 万元(该原材料应转出的进项税额为 1.7 万元) ,保险公司赔偿 5 万元。 根据上述条件回答下列问题(单项选择) : 64.2008 年度该企业所得税前准予扣除税金( A.30.88 A.5 A.189.23
Ln D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a ,is b r f t n m p lo v e d 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 p g ik s I . r ,a t m p lo v e d f rogramme, a nd XX city learning e ducation impleme ntation programme spirit a nd town party impl ementation programme requirement s, accordi ng to di sting uish lev el, and has targeted sol ution problem of requirements, e ns ure learni ng educati on made effective ness , h party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

D.201 280 D.153 900 D.47 380

)万元。 D.31.22 D.11.7 )万元。

B.31.05 B.6.7 B.185.61

C.31.06 C.10

65.2008 年度该企业所得税前准予的损失为( 66.2008 年度该企业应缴纳企业所得税(

)万元。 C.190.61 D,195.61

Promotion of all party me mbers and cons ciously res pect the party Constit ution, abi de by party rules, arme d with XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes.

Learning requirement s, on all party members t o study the party Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep unde rstanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligat i ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self-disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hm ent provisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediately on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of impor ta nt ideas , inheriting and carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strat egy layout is new of history conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovation, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha nge, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd the traditional Chines e virtues, (7) comprehensive strictly administering the

7

Lm D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a d ,is b r f t n m p lo v e c g ik s I ,. lp v d n a f r e t o honj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nch Secretary of the practi ce of party members give a Party lect ure. Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot part y communist network s, mobile phone, TV, mi cro -learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "three l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch bran ch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opment of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, throug h tr ue strong team, promote tra nsformation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, formation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn fir st a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d i n talking a bout experie nce s, give a Party le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dre s undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dr es w ork hard, aggressive, push development to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in cit y members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

(三) A 公司与 B 公司签订了一份商标使用许可协议, 约定从 2006 年起 A 公司向 B 公司支付每 年 20 万元的许可费;B 公司允许 A 公司在自己生产的部分产品上加贴 B 公司的商标;约定全 部加贴的商标标识均应由 B 公司提供,A 公司不能自己制作,商标标识按每个 10 元收取工本 费:约定为保障 A 公司的产品质量,不影响 B 公司商标的信誉,B 公司派出 1 人常驻 A 公司 进行技术指导和监督 A 公司履行协议,该人的工资由 B 公司发放,A 公司在年终时按 B 公司 实际发放额的 1.2 倍结算付给 B 公司。 对于上述业务,B 公司几年来一直没有入账,纳税申报中均未体现相关收入。2008 年 9 月,县税务局稽查局指派税务干部张某和李某,对 B 公司 2006、2007 年度的纳税情况进行例 行检查。经县税务局稽查局局长批准,张某和李某调取了 B 公司 2006、2007 年度的账簿进行 检查, 没有发现税收违法行为。 在结案前, 检查人员之—的张某在工作之余与一朋友聊天时 (该 朋友为 A 公司的员工) ,了解到了这一线索。张某认为 A 公司处于外省,AB 两公司之间的这 一情况没有其他人知道,就私下里约见了 B 公司的法定代表人王某,向其暗示已经知道了 B 公司与 A 公司的业务往来,可以到此为止不查,也可以深查。王某心领神会,第二天给张某 送来 5 万元。 张某没有把有关情况告诉李某, 也没有报告单位, 本案以县税务局稽查局做出 “税 务稽查结论”方式结案。 本案后经举报,县税务局稽查局重新对 B 公司的案件立案查处,查清了 B 公司隐瞒从 A 公司取得收入偷税的事实,经报请县税务局,由县税务局对 B 公司作出了税务行政处理决定 和税务行政处罚决定。县税务局作出处理决定和处罚决定后,B 公司不服,打算起诉稽查局。 根据以上案情,回答以下问题: 67.AB 两公司的业务中,从法律关系的客体看,存在以下类别的客体( A.无形财产权 应由( B.技术服务 C.物 D.人身权 )。 (多项选择)

68.本案调取 B 公司 2006、2007 年度账簿进行检查的批准程序存在问题。本案调取账簿 )。 (单项选择) A.县税务局局长批准 B.县税务局稽查局局长办公会议集体讨论决定并由稽查局局长批准 C.县税务局分管副局长批准 D.应由市税务局稽查局检查科报主管的局领导批准 69.张某的行为,涉嫌触犯刑法,涉嫌的罪名是( A.受贿罪 C.徇私舞弊不征、少征税款罪 70.本案 B 公司依法可以直接起诉的是( A.税务行政处理决定 C.税务行政处理决定和处罚决定 )。 (多项选择) B.敲诈勒索罪 D.玩忽职守罪 )。 (多项选择) B.税务行政处罚决定 D.县税务局稽查局的调取资料行为

'e E T x j" k u F ) 5 ( . y f p m v b ,s lw e h g in d r o t c a 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 q T w jk . y lg p h f i,c s u b d a t m r v o G n " programme, and XX city lear ning e ducation im plementati on pr ogramme spirit and tow n party impleme ntation programme requirement s, a ccordi ng to disti ngui sh level, a nd has targeted s oluti on probl em of requireme nts, e nsure l earni ng education made effectiveness,

Promoti on of all party members and cons ciously res pect the party Constit ution, abi de by party rules, arme d wi th XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes.

Learning requirement s, on all party members t o study the par ty Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep understanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligati ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self -disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hment pr ovisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediat ely on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of importa nt ideas , inheriting a nd carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strategy layout is new of hist ory conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovat ion, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha ng e, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd t he traditional Chines e virtues, (7) comprehensive strictly administering the

party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

8

e Ln S D ) 4 ( z F X G " P C A . x Y 'y k ; jg b u v f r h w o c lt p m ,a n id s c g k it s I . r e o a d vonj uncti on with the beginning of the 95 a nnivers ary activities, focused s che dul e 1 party le cture. E ncourages t he party bra nc h Secretary of the practi ce of party members give a Party lect ure. l,f m h p Production line of advanced party members reported, t heir ow n experie nces, e nha nce t he attraction a nd appeal of party lecture . 4. Orga nization of online communicati on. Full use of the vari ous ty pes of netw ork media, time pus hes le arni ng content. Boot party communist network s, mobile phone, TV, mi cro-learni ng and dista nce education platforms. Boot party "member home" parti cipati on i n networked le arning, interacti on a nd "t hree l ess ons", offline synchronizati on of e ncouraging party members to carry out study a nd e ducation, enri chi ng the content of forms, expa nd the cov erage of education. 5. carry out the res ponsi bility. Ea ch branch to effectively as sume t he main res ponsi bilit y for organizational learning, timely understanding of party member s and ca dres to study, ide ntify and res olve symptom s and problems. Party Committee s hould do a good j ob lea ders hip lear ning at the same time, gui dance to branch ba sed on the devel opm ent of learning programmes, and urge d the impl ementation of "three les sons" system and implementi ng learning requirements . To take reports , customized re search, parti cipate i n dis cussi ons, atte nd meeti ngs of the Organizati on, such as supervisi on, a nd effective transmissi on of pre ss ure. About cons olidati on of weak and lax party branche s, through tr ue strong team, promote tra nsf ormation improvi ng branch to i ssue that stands out, to be de alt with first in place , further st udy and educati on. 6. play t he lead r ole. Leader ship, leadi ng ca dres s hould set a n example, a nd to l ead by exampl e, layers of drive n model, la yer upon layer, for mation of the shots, the overall general effect of li nkage. Lea ding cadre s shoul d learn first a nd be in front, a sking ot hers to do y ou first do it, asks of ot hers a nd not thems elves determined not to do, we cannot "lamp black", a nd "flashlig ht man as him self". To enforce a rigid doubl e about the life of the system, lead study dis cus sion, lea d in talking a bout experie nce s, give a Part y le cture, re port, lea ding to partici pate in organisati onal life, democratic appraisal, lea d in duty of due diligence, a ccordi ng to positions, contribute to role play with lear ning , promoti ng learning e ducation soli d and effective. 7. gras p the integrated. To stick around the Center, serving t he overall sit uation, the "two" combi ning e ducation a nd compl eted various tasks , and im plement the County "Thirtee n-Five" combi nes planning , and t he XX combi nation of scie ntific deve lopme nt a nd lea ping development, both hands, two, av oidi ng "two pe els". By st udyi ng education, inspire party members and ca dres undertaking ent husiasm, in e stablis hing a nd impl ementing five dev elopment philosophy, soli d industrial re struct uring, dee peni ng reform, poverty alleviati on crucial, impr ovi ng people's live lihood and other w ork in t he front, for example. Promoti on of ca dres w ork hard, aggressive, push dev elopment to test the effective ness of educational work. Towns hip tw o learn a do lear ning arra ngements s pe cific programme the Party (total) branch: for advance full stri ctly rule party, a ccor ding to XX m uni cipal on in city members i n the carri ed out "learn Constit ution Party rule s, and learn s eries s pee ch, do qualified mem bers" learni ng education impl ementation programme, and XX muni cipal organizati on D epartment on "two lear n a do" learning arra ngements of spe cific

2009 年全国税务人员执法资格统一考试(国税试卷) 标准答案
一、单项选择题(共 25 题,每小题 1 分,共 25 分) 1.A 2.D 3 .A 4 .D 5 .B 6.A 7.C 8 .A 9.A 10.B 11.B 12.A 13.D 14.B 15.C 16.D 17.D 18.C 19.A 20.A 21.A 22.C 23.C 24.C 25.B 二、多项选择题(共 20 题,每题 2 分,共 40 分。每题的备选项中,至少有 1 个错项。错选, 本题不得分;少选,所选的每个选项得 0.5 分) 26.AD 27.ACD 28.ACD 29.BD 30.BC 31.ABC 32.CD 33.BC 34.BD 35. BC 36.AD 37.BC 38.ABC 39. BC 40.ABC 41.AB 42.ABD 43.BCD 44.ABD 45.BCD 三、判断题(共 15 题,每题 1 分,共 15 分.) 46.X 47.X 48.X 49.√ 50.√ 51.X 52.X 53.X 54.X 55.X 56.X 57.X 58.X 59.√ 60.√ 四、综合题(共 3 题,10 问,每问 2 分,共 20 分) 61.D 62.C 63.A 64.A 65.B 66.B 67.ABC 68.A 69.AC 70.BD

Ln D ) 4 ( z X G " P C A x 'Y ; jS F . k y c w g u h a ,is b r f t n m p lo v e d 。 要 需 才 级 各 对 展 足 满 用 利 和 发 开 选 好 做 助 协 作 管 常 日 等 设 建 化 文 企 划 规 涯 生 业 职 工 员 训 培 案 档 事 、 聘 招 团 集 责 负 , 下 导 领 的 理 经 总 部 源 资 力 人 在 p g ik s I . r ,a t m p lo v e d f rogramme, a nd XX city learning e ducation impleme ntation programme spirit a nd town party impl ementation programme requirement s, accordi ng to di sting uish lev el, and has targeted sol ution problem of requirements, e ns ure learni ng educati on made effective ness , h

Promotion of all party me mbers and cons ciously res pect the party Constit ution, abi de by party rules, arme d with XI serie s of important spee ch by Ge neral Secretary head, g uide, a nd promote the work, be qualified party members and learni ng arrangeme nts are here by makes the foll owing spe cific pr ogrammes.

Learning requirement s, on all party members t o study the party Constitution and party rule s and unify the XI s eries of important s peech, Ge neral Se cretary, s pee ch lear ning s eries to deepen understanding of the Constituti on Party r ules, Constitution Party rule s in the dee p insig ht serie s addre ss the basi c spi rit and pra ctical re quirement s. 1, Constitution Party rule s learni ng of the party Constitution, a deep unde rstanding of the party's nat ure, purpose, g uidi ng pri nci ples, goals, orga nization, good style , grasp conditions, right s and obligat i ons of party members, bearing i n mind t hat oath,

clear qualified party member criteria and conditions. Learni ng the code of self -disci pli ne of the CPC, t he CPC's disci plinary regulations, t he Chine se Comm unist Party M ember Rights Ordina nce and so on, masteri ng self-disci pline standards of "four must", the "four upholdi ngs", mastering various types of dis cipli nary offence and punis hm ent provisi ons . 2, and lear ning serie s s peech to XI Ge neral Secretary s eries important s peech readi ng (2016 versi on) and out poverty w ork to dream int o really--XI comrade in XX work duri ng advocate pra ctice li ne "immediately on do" documentary and XI General Se cretary on "immediately on do" important discus ses, for ba sic textbook, lear ning understand XI General Secretary serie s importa nt speech of basi c s pirit, learni ng understa nd Central ruli ng acti ng political new concept new thought new strategy of basi c content , learni ng understa nd XI G eneral Secretary on Fujia n, a nd A serie s of importa nt instr uctions of the XX and XX of impor ta nt ideas , inheriting and carryi ng forward the General Secretary during t he XX's "sigewa n" and "will do it right away" and other fine traditions a nd work style, mastery and improveme nt of self-cultivation, fulfill t he purpose ideas, moral chara cter, conservation related to the basi c requirements . Gras p to master the following main a spe cts: (1) whi ch is t he s pirit of the ideals and be liefs of "calci um", establis h a correct worl d Outlook, Outlook on life a nd values, (2) is the nati onal dream, Chine se dream the dreams, t he dreams of the pe ople of the nati on, i s the dream of the Chi nes e nation in modern times m ost of the great core Ess entials i s the nati onal prosperit y, nati onal revitalizati on, t he ha ppi ness of the pe opl e, (3) China Col or Socialist is a chieve d Chines e great revival of way, enha nce d road confide nce, a nd t heory confi dence, a nd system confidence; (4) "four a full" strat egy layout is new of history conditions Xia party ruli ng acti ng political total strategy, cons ciously with "four a ful l" led the w ork; (5) insiste d innovation, and coordi nation, and green, and open, a nd s hare d devel opment i s relationshi p China development global of one deep cha nge, accor ding to new dev elopment concept do job; (6) practi ce line S ocial ist cor e values, Carrying forwar d socialist morality a nd the traditional Chines e virtues, (7) comprehensive strictly administering the

party is a joint re spons ibility of all party members, ea ch bra nch must be implemente d and

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