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1、电大纳税筹划期末考试小抄判断B（）包装物押金单独记账核算的不并入销售额计算缴纳消费税。（）玻璃暖棚、菜窖、酒窖等建筑物均应缴纳房产税。（）不办理产权转移手续的房产赠与不用缴纳契税。C（）财务利益最大化是纳税筹划首先应遵循的最基本的原则。（）从事货物批发或零售的纳税人，年应税销售额在80万元（含80万元）一下的，为小规模纳税人。（）城市维护建设税的税率分别为7%、5%和1%。（）车辆购置税的税率为10%。D（）当纳税人应税销售额的增值率低于税负平衡点的增值率时，一般纳税人的税负较小规模纳税人轻。（）对计税依据的控制是通过对应纳税额的控制来实现的。（）当个人所得税应纳税所得额较低时，工资薪金所得适
2、用税率低于劳务所得适用税率。F（）覆盖面越大的税种其税负差异越大。（）分公司具有独立的法人资格，承担全面纳税义务。（）符合规定的业务招待费可以按照发生额的60%在计算应纳税所得额时扣除，但最高不得超过当年销售收入的5%。（）房产税有从价计征和从租计征两种方式。G（）个人独资企业不适用增值税、营业税起征点的税收优惠。（）个体工商户不适用增值税、营业税起征点的税收优惠。（）个人所得税的居民纳税人承担有限纳税义务。（）个人所得税的非居民纳税人承担无限纳税义务。（）工资薪金所得适用5%45%的9级超额累进税率。（）稿酬所得的实际适用税率是14%。H（）混合销售行为涉及的货物和非应税劳务时针对一项销售行
3、为而言的。（）合伙制企业不适用企业所得税。J（）金银首饰的消费税在委托加工时收取。（）居民企业负担全面纳税义务。（）计算财产租赁所得的个人所得税应纳税额时，每次可扣除800元的修缮费。L（）劳务报酬所得超过50000元的部分应按应纳税所得额加征十成。M（）某大饭店既经营餐饮业，又开办歌舞厅，属于混合销售。（）每月均衡发工资可以最大限度的降低个人所得税负担。N（）纳税筹划的主体是税务机关。（）纳税筹划是纳税人的一系列综合谋划活动。（）纳税人可以是法人，也可以是自然人。（）纳税人和负税人是不一致的。（X）纳税人采取预收货款结算方式销售消费品的，其纳税义务发生时间为收取货款的当天。（）年应税所得额不
4、超过30万元，符合条件的小型微利企业适用20%的所得税率。O（）企业应纳税所得额的计算应遵循权责发生制原则。P（）普通标准住宅纳税人的增值额超过扣除项目金额20%的应全额纳税。Q（）欠税是指递延税款缴纳时间的行为。（）起征点和免征额都是税收优惠的形式。（）企业所得税的筹划应更加关注成本费用的调整。（）企业所得税的基本税率是25%。S（）顺法意识的避税行为也属于纳税筹划的范围。（）所得税各税种的税负弹性较小。（）税率一定的情况下，应纳税额的大小与计税依据的大小成正比。（）税率常被称为“税收之魂”。（）商品交易行为时税负转嫁的必要条件。（）税负转嫁与供给弹性成正比，与需求弹性成反比。T（）提供建筑
5、劳务的单位和个人是增值税的纳税义务人。W（）委托加工应税消费品以委托人为消费税的纳税义务人。（）我国现行消费税设置14个税目。（）未经批准的单位从事融资租赁业务，货物所有权转让给承租方的缴纳营业税，不缴纳增值税。（）我国现行营业税共设置了9个税目。X（）向购买方收取的销项税额不属于计算增值税的销售额。（）销售自来水、天然气适用的增值税税率为17%（）消费税采取“一目一率”的方法。（ ）消费税税率采取比例税率、定额税率和累进税率形式。（）向投资者支付的股息不得在计算应纳税所得额时扣除。（）现行个人所得税对年终奖计征时先除以12再确定适用税率，然后扣除12个月的速算扣除数。Y（）一般纳税人和小规模
6、纳税人身份可以视经营情况随时申请变更。（）一般纳税人向农业生产者购买的农产品准予按照买价和13%的扣除率计算进项税额。（）一般纳税人销售货物准予按照运费金额7%的扣除率计算进项税额。（）用于投资的应税消费品应按照销售消费品计算缴纳消费税。（）以无形资产投资入股，风险共担，利益共享的不征收营业税。（）营业税按次纳税的起征点为每次（日）营业额500元。（）营业税起征点的适用范围限于个人。（）已足额提取折旧但仍在使用的固定资产继续计算折旧从应纳税所得额中扣除。Z（）子公司不必单独缴纳企业所得税。（）增值税起征点的适用范围限于个体工商户和个人独资企业。（）自行加工消费品比委托加工消费品要承担的消费税负
7、担小。（）转让无形资产的单位和个人是营业税的纳税义务人。（）子公司具有独立的法人资格，独立计算盈亏，计算应缴企业所得税税款。（）资源税以纳税人的销售数量或使用数量为计税依据。单选A5. 按（B节税原理）进行分类，纳税筹划可以分为绝对节税和相对节税。B避税最大的特点是它的（C 非违法性）C2. 从事货物批发或零售的纳税人，年应税销售额在（C80万元（含）以下的，为小规模纳税人。3. 从事货物生产或提供应税劳务的纳税人，年应税销售额在（B50万元（含）以下的，为小规模纳税人。D6.当甲乙双方交换房屋的价格相等时，契税应由（D甲乙双方均不缴纳）。F1. 负有代扣代缴税款义务的单位、个人是（B扣缴义务
8、人）。5.房产税条例规定：依照房产租金收入计算缴纳房产税的，税率为（D12% ）。G1.个人所得税下列所得一次收入过高的，实行加成征收:（ B劳务报酬所得 ） 3.个人所得税居民纳税人的临时离境是指在一个纳税年度内（D一次不超过30 日或者多次累计不超过90 日）的离境。J1.金银首饰、钻石及钻石饰品的消费税在(B零售环节 )征收。M2.目前应征个人所得税的项目是（B股票红利）。N1. 纳税筹划的主体是（A纳税人 ）2.纳税筹划与逃税、抗税、骗税等行为的根本区别是具有（D合法性 ）。7. 纳税筹划最重要的原则是（ A守法原则 ）。1.纳税人建造普通标准住宅出售，增值额超过扣除项目金额20%的，
9、应就其（D全部增值额）按规定计算缴纳土地增值税。P4.判断增值税一般纳税人与小规模纳税人税负高低时，（A无差别平衡点）是关键因素。Q4.企业所得税的筹划应重点关注（C成本费用 ）的调整。1.企业所得税的纳税义务人不包括下列哪类企业（D个人独资企业和合伙企业）。3.企业通过社会非营利组织或政府民政部门进行的公益性、救济性捐赠支出如何扣除（D年度利润总额的12%扣除）。4.企业发生的与生产经营业务直接相关的业务招待费可以（C按实际发生的60%扣除但不能超过当年营业收入的5）。5.企业所得税法规定不得从收入中扣除的项目是（D赞助费支出）。S3.适用增值税、营业税起征点税收优惠政策的企业组织形式是（D
10、个体工商户）。5. 税负转嫁的筹划通常需要借助（A价格）来实现。3.适用消费税复合税率的税目有（A 卷烟）4.适用消费税定额税率的税目有（C 黄酒）5.适用消费税比例税率的税目有（B烟丝）8.设在某县城的工矿企业本月缴纳增值税30万元，缴纳的城市维护建设税是（C15000元）。W1. 我国增值税对购进免税农产品的扣除率规定为（C13%）。X6. 相对节税主要考虑的是（ C 货币时间价值 ）。6.下列混合销售行为中应当征收增值税的是（A家具厂销售家具并有偿送货上门）。2.下列各项中符合消费税纳税义务发生时间规定的是（B自产自用的应税消费品为移送使用的当天）。6.下列不并入销售额征收消费税的是（C
11、包装物押金）2.下列各项收入中可以免征营业税的是（B个人销售购买超过5年的普通住房）。3.下列各项不属于营业税征收范围的是C非金融机构买卖股票、外汇等金融商品取得的收入4.下列各行业中适用3%营业税税率的行业是（A文化体育业）。5.下列各行业中适用5%营业税税率的行业是（B金融保险业）。2.下列各项中不计入当年的应纳税所得额征收企业所得税的是（C按规定缴纳的流转税）。4.下列适用个人所得税5 一45 的九级超额累进税率的是（B工资薪金）。5.下列适用个人所得税5 一35 的五级超额累进税率的是（D个体工商户所）。3.下列属于房产税征税对象的是（C室内游泳池）。7.下列按种类而不是按吨位缴纳车船
12、税的是（A载客汽车）。10.下列各项中，属于城镇土地使用税暂行条例直接规定的免税项目的是（D直接用于农、林、牧、渔业的生产用地）。Y4. 一个课税对象同时适用几个等级的税率的税率形式是（C超累税率 ）。5.一般纳税人外购或销售货物所支付的（C 运输费）依7的扣除率计算进项税额准予扣除。1.娱乐业适用的营业税税率为（D520）的幅度税率，由各省在规定的幅度内，根据当地情况确定。2.应纳印花税的凭证应于（C书立或领受时）时贴花。9.以下煤炭类产品缴纳资源税的有（C原煤）。Z.在税负能够转嫁的条件下，纳税人并不一定是（A实际负税人 ）6. 下列税种中属于直接税的是（ C财产税 ）。4.周先生将自有的
13、一套单元房按市场价格对外出租，每月租金2000元，其本年应纳房产税是（B960元）。多选A3. 按企业运行过程进行分类，纳税筹划可分为（A企业设立中的纳税筹划B企业投资决策中的纳税筹划C企业生产经营过程中的纳税筹划D企业经营成果分配中的纳税筹划）等。4. 按个人理财过程进行分类，纳税筹划可分为（A个人获得收人的纳税筹划B个人投资的纳税筹划C 个人消费中的纳税筹划D个人经营的纳税筹划）等。1. 按照性质的不同，纳税人可分为（B法人 D自然人 ）。B3.包括优惠政策在内的房产税税率包括（. 1.2% . 4% . 12% ）。待添加的隐藏文字内容2C6.我国现行资源税征税范围只限于（A矿产C盐）资
14、源。H3.合伙企业是指（A自然人B法人D其他组织）依法在中国境内设立的普通合伙企业和有限合伙企业。J6.绝对节税又可以分为（A直接节税D间接节税）。3.计算增值税时下列项目不包括在销售额之内（A向购买方收取的销项税额B受托加工应征消费税所代收代缴的消费税C承运部门的运费发票开具给购货方的代垫运费D纳税人将该项发票转交给购货方的代垫运费）。M1.某企业以房地产对外投资，在计算企业所得税应纳税所得额时，准予扣除的税金包括：（A土地使用税B营业税D印花税）N1. 纳税筹划的合法性要求是与（A逃税B欠税C骗税D避税）的根本区别。2. 纳税筹划按税种分类可以分为（A增值税筹划B消费税筹划C营业税筹划D所
15、得税筹划 ）等。5. 纳税筹划风险主要有以下几种形式（A意识形态风险B经营性风险C政策性风险 D操作性风险）。2.纳税人筹划可选择的企业组织形式有（A个体工商户B个人独资企业C合伙企业D公司制企业）。Q2.企业所得税的纳税义务人包括(A国有企业C股份制企业)4.契税的征税范围具体包括（A房屋交换B房屋赠与C房屋买卖D国有土地使用权出让）。S4. 税率的基本形式有（B比例税率C定额税率D复合税率）。5. 税负转嫁筹划能否通过价格浮动实现，关键取决于（A商品供给弹性C商品需求弹性）的大小2.适用消费税复合税率的税目有（A卷烟C薯类白酒D粮食白酒）3.适用消费税定额税率的税目有（B黄酒C啤酒D汽油
16、）2.适用印花税0.3比例税率的项目为（B购销合同C技术合同D建筑安装工程承包合同）。W6.我国现行资源税征税范围只限于（A矿产C盐）资源。X1.下列物品中属于消费税征收范围的有（A汽油和柴油 B烟酒C小汽车D鞭炮、焰火）。消费税的税率分为（A 比例税率B定额税率C 复合税率）。2.下列各项中应视同销售货物行为征收营业税的有（A动力设备的安装D邮局出售集邮商品）。3.下列各项中应计入营业额计征营业税的有（B歌舞厅取得的销售酒水收入C装修公司装修工程使用的材料D金融机构当期收到的罚息收入）。3.下列允许在企业所得税应纳税所得额中据实扣除的有（A企业的财产保险费B向金融机构的借款利息支出C转让固定
17、资产的费用）。1.下列属于个人所得税纳税人的有（A在中国境内有住所C在中国境内无住所但居住满1年E ）。3.下列中不能以月为一次确定个人所得税应纳税所得额的有（B对企事业单位的承包经营所得C特许权使用费所得D劳务收入）。4.下列个人所得适用20%比例税率的有：（ A股息红利所得B偶然所得D特许权使用费所得）5.下列个人所得，在计算应纳税所得额时，每月减除费用2000元的项目有（B工资薪金所得C企事业单位承包经营、承租经营所得D个体工商户生产、经营所得 ）。6.下列个人所得采取超额累进税率形式的有：（ A利息所得 B个体工商户的生产、经营所得 C工资薪金所得D个人承包、承租所得）1.下列属于土地
18、增值税征税范围的行为有（A某单位有偿转让国有土地使用权B某单位有偿转让一栋办公楼C某企业建造公寓并出售）。5.下列符合城市建设维护税政策的有（B进口货物代征增值税和消费税，但不代征城市建设维护税C出口企业退增值税和消费税，但不退城市建设维护税）。Y2. 以下不是增值税条例规定的小规模纳税人征收率是（A 17% B 13%C 6%）。1.一项销售行为如果即涉及营业税应税劳务又涉及增值税应税货物，可以称为（A缴纳增值税的混合销售行为C缴纳营业税的混合销售行为）。4.营业税按日（次）计算和按月计算的起征点分别为销售额（A100元D10005000元 ）。4.以下应计入企业所得税应纳税所得额计征的收入
19、有（B固定资产租赁收入C企业收到的财政性补贴D出口退回的消费税）。2.以下可以免征个人所得税的有（B领取住房公积金C省级见义勇为奖金D教育储蓄利息）Z1. 增值税按日（次）计算和按月计算的起征点分别为销售额的（A 150200元D20005000元 ）。5.在计算企业所得税时准予按比例扣除的项目有（A企业的职工福利费用C企业的业务招待费D企业的广告费）6.在计算企业所得税时准予扣除的税费有（A消费税B营业税C城建税D资源税。O(_)O谢谢！【Chinas 10 must-see animations】The Chinese animation industry has seen conside
20、rable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 must-see classics from Chinas animation outpouring that are not to be missed. Lets recall these colorful images that brought the count
21、ry great joy. Calabash Brothers Calabash Brothers (Chinese: 葫芦娃) is a Chinese animation TV series produced byShanghaiAnimationFilmStudio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed
22、 state compared to the rest of the international community. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of paper-cut animations. Black Cat Detective Black Cat Detective (Chinese: 黑猫警长) is a Chinese animation television series produced by
23、 the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2006, a rebroadcasting of the original series was announced. Critics bemoan the series violence, and lack of suitability for childrens education. Proponents of the show
24、 claim that it is merely for entertainment. Effendi Effendi, meaning sir andteacher in Turkish, is the respectful name for people who own wisdom and knowledge. The heros real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. H
25、e was also full of compassion and tried his best to help poor people. Adventure of Shuke and Beita【舒克与贝塔】 Adventure of Shuke and Beita (Chinese: 舒克和贝塔) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who dont want to steal food like
26、 other mice. Shuke became a pilot and Beita became a tank driver, and the pair met accidentally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they co-founded an airline named Shuke Beita Airlines to help other animals. Although there are only 13 episodes
27、in this series, the content is very compact and attractive. The animation shows the preciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touched by some scenes. Secrets of the Heavenly Book Secrets of the Heaven
28、ly Book, (Chinese: 天书奇谈)also referred to as Legend of the Sealed Book or Tales about the Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid combination of music and vivid animations. The story is based on the classic literature Ping Yao Zhuan, meaning The Supp
29、ression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and exposed the holy book to the human world. He carved the books contents on the stone wall of a white cloud cave in the mountains. He was then punished with guarding the book for life by the jade emperor for breaking h
30、eavens law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinesepainting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of Chi
31、nas natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋与灰太狼】 Pleasant Goat and Big Big Wolf (Chinese:喜羊羊与灰太狼) is a Chinese animated television series. The show is about a group of goats living on the Green Pasture, and the story revolves around a clumsy wolf who wants to eat them. It is a popular do
32、mestic animation series and has been adapted intomovies. Nezha Conquers the Dragon King（Chinese: 哪吒闹海）is an outstanding animation issued by the Ministry of Culture in 1979 and is based on an episode from the Chinese mythological novel Fengshen Yanyi. A mother gave birth to a ball of flesh shaped lik
33、e a lotus bud. The father, Li Jing, chopped open the ball, and beautiful boy, Nezha, sprung out. One day, when Nezha was seven years old, he went to the nearby seashore for a swim and killed the third son of the Dragon King who was persecuting local residents. The story primarily revolves around the
34、 Dragon Kings feud with Nezha over his sons death. Through bravery and wit, Nezha finally broke into the underwater palace and successfully defeated him. The film shows various kinds of attractive sceneries and the traditional culture of China, such as spectacular mountains, elegant sea waves and ex
35、quisite ancient Chinese clothes. It has received a variety of awards. Havoc in Heaven The story of Havoc in Heaven（Chinese: 大闹天宫）is based on the earliest chapters of the classic storyJourney to the West. The main character is Sun Wukong, aka the Monkey King, who rebels against the Jade Emperor of he
36、aven. The stylized animation and drums and percussion accompaniment used in this film are heavily influenced byBeijingOpera traditions. The name of the movie became a colloquialism in the Chinese language to describe someone making a mess. Regardless that it was an animated film, it still became one
37、 of the most influential films in all of Asia. Countless cartoon adaptations that followed have reused the same classic story Journey to the West, yet many consider this 1964 iteration to be the most original, fitting and memorable, The Golden Monkey Defeats a Demon【金猴降妖】 The Golden Monkey Defeats a
38、 Demon (Chinese: 金猴降妖), also referred as The Monkey King Conquers the Demon, is adapted from chapters of the Chinese classics Journey to the West, or Monkey in the Western world. The five-episode animation series tells the story of Monkey King Sun Wukong, who followed Monk Xuan Zangs trip to the Wes
39、t to take the Buddhistic sutra. They met a white bone evil, and the evil transformed human appearances three times to seduce the monk. Twice Monkey King recognized it and brought it down. The monk was unable to recognize the monster and expelled Sun Wukong. Xuan Zang was then captured by the monster
40、. Fortunately Bajie, another apprentice of Xuan Zang, escaped and persuaded the Monkey King to come rescue the monk. Finally, Sun kills the evil and saves Xuan Zang. The outstanding animation has received a variety of awards, including the 6th Hundred Flowers Festival Award and the Chicago Internati
41、onal Childrens Film Festival Award in 1989. McDull【麦兜】 McDull is a cartoon pig character that was created inHong Kongby Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug comics, McDull has since become a central character in his own right, att
42、racting a huge following in Hong Kong. The first McDull movie McMug Story My Life as McDull documented his life and the relationship between him and his mother.The McMug Story My Life as McDull is also being translated into French and shown in France. In this version, Mak Bing is the mother of McDull, not his father.
