税收筹划复习题库

We will continue to improve the company s internal control system and steady improvement in ability to manage and control optimize business processes to ensure smooth processes responsibilities in place to further strengthen internal controls play a control post independent oversight role of evaluation complying with third party responsibility to actively make use of internal audit tools detect potential management streamline standardize related transactions strengthening operations in accordance with law Deepening the information management to ensure full communication zero resistance To constantly perfect ERP and BFS and PI and MIS and SCM information system based construction full integration information system achieved information resources shared to expand Portal system application of breadth and depth play information system on enterprise of Assistant role to perfect daily run maintenance operation of records promote problem reasons analysis and system handover to strengthening BFS and ERP and SCM technology application of training improve employees application information system of capacity and level Humanistic care to ensure zero To strengthening Humanities care continues to foster company wind clear and gas are and heart Shun of culture atmosphere strengthening love helped trapped care difficult employees carried out style activities rich employees life strengthening health and labour protection organization career health medical control career against continues to implementation psychological warning prevention system training employees health of character and stable of mood and enterprising of attitude created friendly fraternity of Humanities environment To strengthen risk management ensure that the business of zero risk To strengthened business plans management will business business plans cover to all level ensure the business can control in control to close concern financial and coal electric linkage and energy saving scheduling national policy trends strengthening track active should to implementation State owned assets method further specification business financial management to perfect risk tube control system achieved risk recognition and measure and assessment and report and control feedback of closed ring management improve risk prevention capacity To further standardize trading and strive to achieve according to law standardize and fair Innovation of performance management to ensure that potential employees zero fly To strengthen performance management process control enhance employee evaluation and levels of effective communication to improve performance management To further quantify and refine employee standards Work full play party and branch and members in five type Enterprise construction in the of core role and fighting fortress role and pioneer model role to continues to strengthening four good leadership construction full play levels cadres in enterprise development in the of backbone backbone role to full strengthening members youth work full play youth employees in company development in the of force role to improve independent Commission against corruption work level strengthening on enterprise business key link of effectiveness monitored And maintain stability To further strengthen publicity and education improve the overall legal system We must strengthen safety management establish and improve the education supervision and evaluation as one of the traffic safety management mechanism To conscientiously sum up the Olympic security controls promoting integrated management to a higher level higher standards a higher level of development Employees today is lunar calendar on December 24 the ox Bell is about to ring at this time of year we clearly feel the pulse of the XX power generation company to flourish to more clearly hear XX power generation companies mature and symmetry breathing Recalling past one another across a railing we are enthusiastic and full of confidence Future development opportunities we more exciting fight more spirited Employees let us together across 2013 full of challenges and opportunities to create a green low cost operation full of humane care of a world class power generation company and work hard The occasion of the Spring Festival my sincere wish that you and the families of the staff in the new year good health happy happy 一 单项选择题 请将正确选项代号填在括号中 一 单项选择题 请将正确选项代号填在括号中 1 下列税种 主要由国税局系统负责征收但属于中央 地方共享税种的是 A 增值税 B 资源税 C 营业税 D 城市维护建设税 答案 A 2 某卡拉 OK 歌舞厅某月门票收入 20 万元 台位费收入 10 万元 相关的烟酒和饮料 费收入 10 万元 适用税率为 20 该歌舞厅当月应交的营业税额为 A 5 万元 B 2 万元 C 8 万元 D 4 8 万元 答案 C 3 某生产企业月末盘存发现上月购进的原材料被盗 金额 50000 元 其中含分摊的运 输费用 4650 元 该批货物进项税额转出数额为 A 8013 7 元 B 8035 5 元 C 8059 5 元 D 8500 元 答案 C 4 下列项目中 准予从营业税计税营业额中减除的是 A 电信单位销售有价电话卡的销售折扣折让 B 广告公司支付的灯箱广告制作 费 C 贷款业务的利息支出 D 娱乐业收取的烟酒饮料费 答案 A 5 纳税人发生与生产经营有关的业务招待费 按照发生额的 60 扣除 但最高不得超 过当年销售 营业 收入 A 千分之三 B 千分之五 C 千分之一 D 千分之二 答案 B 6 如果企业发放现金股利 股东须按 的税率缴纳个人所得税 A 5 B 10 C 15 D 20 答案 D 7 纳税人用于换取生产资料和消费资料 以及投资入股和抵偿债务等方面的应税消费 品 销售额应按同类应税消费品的 确定 A 最低销售价格 B 最高销售价格 C 加权平均价格 D 组成计税价格 答案 B 8 企业所得税法规定 企业发生的合理的工资薪金支出 准予扣除 企业发生的职工福利 费支出 不超过工资薪金总额 的部分 准予扣除 A 2 B 14 C 2 5 D 答案 B 9 企业购置环境保护 节能节水 安全生产等专用设备的投资额 可以按照特定比例 实行税额抵免 即企业购置并实际使用 环境保护专用设备企业所得税优惠目录 节能 节水专用设备企业所得税优惠目录 和 安全生产专用设备企业所得税优惠目录 规定的 环境保护 节能节水 安全生产等专用设备的 该专用设备的投资额的 可以从企 业当年的应纳税额中抵免 当年不足抵免的 可以在以后 5 个纳税年度结转抵免 A 50 B 20 C 10 D 40 答案 C 10 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的 税务机关可以按 组成计税价格计算 其组成计税价格的公式为 We will continue to improve the company s internal control system and steady improvement in ability to manage and control optimize business processes to ensure smooth processes responsibilities in place to further strengthen internal controls play a control post independent oversight role of evaluation complying with third party responsibility to actively make use of internal audit tools detect potential management streamline standardize related transactions strengthening operations in accordance with law Deepening the information management to ensure full communication zero resistance To constantly perfect ERP and BFS and PI and MIS and SCM information system based construction full integration information system achieved information resources shared to expand Portal system application of breadth and depth play information system on enterprise of Assistant role to perfect daily run maintenance operation of records promote problem reasons analysis and system handover to strengthening BFS and ERP and SCM technology application of training improve employees application information system of capacity and level Humanistic care to ensure zero To strengthening Humanities care continues to foster company wind clear and gas are and heart Shun of culture atmosphere strengthening love helped trapped care difficult employees carried out style activities rich employees life strengthening health and labour protection organization career health medical control career against continues to implementation psychological warning prevention system training employees health of character and stable of mood and enterprising of attitude created friendly fraternity of Humanities environment To strengthen risk management ensure that the business of zero risk To strengthened business plans management will business business plans cover to all level ensure the business can control in control to close concern financial and coal electric linkage and energy saving scheduling national policy trends strengthening track active should to implementation State owned assets method further specification business financial management to perfect risk tube control system achieved risk recognition and measure and assessment and report and control feedback of closed ring management improve risk prevention capacity To further standardize trading and strive to achieve according to law standardize and fair Innovation of performance management to ensure that potential employees zero fly To strengthen performance management process control enhance employee evaluation and levels of effective communication to improve performance management To further quantify and refine employee standards Work full play party and branch and members in five type Enterprise construction in the of core role and fighting fortress role and pioneer model role to continues to strengthening four good leadership construction full play levels cadres in enterprise development in the of backbone backbone role to full strengthening members youth work full play youth employees in company development in the of force role to improve independent Commission against corruption work level strengthening on enterprise business key link of effectiveness monitored And maintain stability To further strengthen publicity and education improve the overall legal system We must strengthen safety management establish and improve the education supervision and evaluation as one of the traffic safety management mechanism To conscientiously sum up the Olympic security controls promoting integrated management to a higher level higher standards a higher level of development Employees today is lunar calendar on December 24 the ox Bell is about to ring at this time of year we clearly feel the pulse of the XX power generation company to flourish to more clearly hear XX power generation companies mature and symmetry breathing Recalling past one another across a railing we are enthusiastic and full of confidence Future development opportunities we more exciting fight more spirited Employees let us together across 2013 full of challenges and opportunities to create a green low cost operation full of humane care of a world class power generation company and work hard The occasion of the Spring Festival my sincere wish that you and the families of the staff in the new year good health happy happy2 A 成本 B 成本 成本利润率 1 增值税税率 1 C 成本 D 成本 增值税税率 1 成本利润率 1 答案 D 11 下列项目符合房产税现行规定的是 A 中央空调无论是否单独记账与核算都应计征房产税 B 中央空调单独记账核算的不征房产税 C 更换房屋附属设备时 应将其价值全部计入房产原值 D 以房屋为载体的消防设备不计征房产税 答案 A 12 企业所得税法第四条规定 未在中国境内设立机构 场所的非居民企业取得的来 源于中国境内的所得 以及非居民企业取得的来源于中国境内但与其在中国境内所设机构 场所没有实际联系的所得 适用税率为 20 企业所得税法第二十七条规定 对上述所得 可以免征 减征企业所得税 实施条例据此明确 对上述所得 减按 的税率征收企 业所得税 A 20 B 24 C 15 D 10 答案 D 13 小规模纳税人销售货物或提供应税劳务不得使用专用发票 即便确需开具专用发 票 也只能申请由主管国家税务机关代开 而且对商业企业按 的征收率代开 A 6 B 5 C 10 D 3 答案 D 14 我国税收制度规定 对经中国人民银行批准经营融资租赁业务的单位所从事的融 资租赁业务 无论租赁的货物的所有权是否转让给承租方 均按有关规定征收 A 营业税 B 增值税 C 消费税 D 关税 答案 A 15 高新技术企业提供技术咨询 技术培训 技术服务 软件开发 项目开发 转让 科研成果等 应分别按服务业税目或转让无形资产税目依 的税率征收营业税 A 4 B 6 C 5 D 17 答案 C 16 国务院发布 关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收 优惠的通知 规定对深圳 珠海 汕头 厦门 海南经济特区和上海浦东新区内 在 2008 年 1 月 1 日 含 之后完成登记注册的国家需要重点扶持的高新技术企业 在经济特 区和上海浦东新区内取得的所得 自取得第一笔生产经营收入所属纳税年度起 内 免征企业所得税 A 三年 B 两年 C 五年 D 一年 答案 B 17 房地产企业将其开发的商品房出租给其他企业 个人使用的业务 应按房屋租金 收入依 的税率计算缴纳房产税 A 7 B 3 C 12 D 5 答案 C 18 以土地使用权和房屋所有权相互交换方式合作建房时 双方都要缴纳 A 房产税 B 营业税 C 土地增值税 D 增值税 答案 B We will continue to improve the company s internal control system and steady improvement in ability to manage and control optimize business processes to ensure smooth processes responsibilities in place to further strengthen internal controls play a control post independent oversight role of evaluation complying with third party responsibility to actively make use of internal audit tools detect potential management streamline standardize related transactions strengthening operations in accordance with law Deepening the information management to ensure full communication zero resistance To constantly perfect ERP and BFS and PI and MIS and SCM information system based construction full integration information system achieved information resources shared to expand Portal system application of breadth and depth play information system on enterprise of Assistant role to perfect daily run maintenance operation of records promote problem reasons analysis and system handover to strengthening BFS and ERP and SCM technology application of training improve employees application information system of capacity and level Humanistic care to ensure zero To strengthening Humanities care continues to foster company wind clear and gas are and heart Shun of culture atmosphere strengthening love helped trapped care difficult employees carried out style activities rich employees life strengthening health and labour protection organization career health medical control career against continues to implementation psychological warning prevention system training employees health of character and stable of mood and enterprising of attitude created friendly fraternity of Humanities environment To strengthen risk management ensure that the business of zero risk To strengthened business plans management will business business plans cover to all level ensure the business can control in control to close concern financial and coal electric linkage and energy saving scheduling national policy trends strengthening track active should to implementation State owned assets method further specification business financial management to perfect risk tube control system achieved risk recognition and measure and assessment and report and control feedback of closed ring management improve risk prevention capacity To further standardize trading and strive to achieve according to law standardize and fair Innovation of performance management to ensure that potential employees zero fly To strengthen performance management process control enhance employee evaluation and levels of effective communication to improve performance management To further quantify and refine employee standards Work full play party and branch and members in five type Enterprise construction in the of core role and fighting fortress role and pioneer model role to continues to strengthening four good leadership construction full play levels cadres in enterprise development in the of backbone backbone role to full strengthening members youth work full play youth employees in company development in the of force role to improve independent Commission against corruption work level strengthening on enterprise business key link of effectiveness monitored And maintain stability To further strengthen publicity and education improve the overall legal system We must strengthen safety management establish and improve the education supervision and evaluation as one of the traffic safety management mechanism To conscientiously sum up the Olympic security controls promoting integrated management to a higher level higher standards a higher level of development Employees today is lunar calendar on December 24 the ox Bell is about to ring at this time of year we clearly feel the pulse of the XX power generation company to flourish to more clearly hear XX power generation companies mature and symmetry breathing Recalling past one another across a railing we are enthusiastic and full of confidence Future development opportunities we more exciting fight more spirited Employees let us together across 2013 full of challenges and opportunities to create a green low cost operation full of humane care of a world class power generation company and work hard The occasion of the Spring Festival my sincere wish that you and the families of the staff in the new year good health happy happy3 19 创业投资企业从事国家重点扶持和鼓励的创业投资 可以按投资额的一定比例抵 扣应纳税所得额 即创业投资企业采取股权投资方式投资于未上市的中小高新技术企业 2 年以上的 可以按照其投资额的 在股权持有满 2 年的当年抵扣该创业投资企业的 应纳税所得额 当年不足抵扣的 可以在以后纳税年度结转抵扣 A 17 B 15 C 70 D 10 答案 C 20 我国现行税法规定 外国企业和外籍个人转让其在中国境内外商投资企业的股权 取得的超出其出资额部分的转让收益 应按 的税率缴纳预提所得税或个人所得税 A 20 B 15 C 40 D 10 答案 A 二 多项选择题 每题的备选答案中有两个或两个以上符合题意的答案 请将正确选二 多项选择题 每题的备选答案中有两个或两个以上符合题意的答案 请将正确选 项代号填在括号中 项代号填在括号中 1 企业组织形式有多种 依据财产和法律责任权限 国际上通常将企业分为 三种类型 A 公司制企业 B 合伙企业 C 个人独资企业 D 子公司 答案 ABC 2 根据避税行为是否符合国家的立法意图 它分为 A 合法避税 B 顺法避税 C 逆法避税 D 合理避税 答案 BC 3 税收筹划的主要特点包括 A 合法性 B 低风险性和高效益性 C 策划性 D 无偿性 答案 ABC 4 税务登记分为 A 开业税务登记 B 变更税务登记 C 注销税务登记 D 停业复业登记 答案 ABCD 5 税收优惠的形式包括有 这些都对税收筹划具有诱导作用 A 税额减免 B 税基扣除 C 税率降低 D 加速折旧 答案 ABCD 6 根据现行 增值税暂行条例 及其实施细则规定 以下需要征收增值税的行为是 A 邮政部门销售集邮商品 B 生产销售实木地板 C 歌舞厅内的酒水销售 D 生产销售热力 电力 答案 BD 7 下列各项中属于视同销售行为应当计算销项税额的有 A 将自产的货物用于非应税项目 B 将购买的货物委托外单位加工 C 将购买的货物无偿赠送他人 D 将购买的货物用于集体福利 答案 AC 8 现行增值税税率有 A 17 B 13 C 3 D 4 We will continue to improve the company s internal control system and steady improvement in ability to manage and control optimize business processes to ensure smooth processes responsibilities in place to further strengthen internal controls play a control post independent oversight role of evaluation complying with third party responsibility to actively make use of internal audit tools detect potential management streamline standardize related transactions strengthening operations in accordance with law Deepening the information management to ensure full communication zero resistance To constantly perfect ERP and BFS and PI and MIS and SCM information system based construction full integration information system achieved information resources shared to expand Portal system application of breadth and depth play information system on enterprise of Assistant role to perfect daily run maintenance operation of records promote problem reasons analysis and system handover to strengthening BFS and ERP and SCM technology application of training improve employees application information system of capacity and level Humanistic care to ensure zero To strengthening Humanities care continues to foster company wind clear and gas are and heart Shun of culture atmosphere strengthening love helped trapped care difficult employees carried out style activities rich employees life strengthening health and labour protection organization career health medical control career against continues to implementation psychological warning prevention system training employees health of character and stable of mood and enterprising of attitude created friendly fraternity of Humanities environment To strengthen risk management ensure that the business of zero risk To strengthened business plans management will business business plans cover to all level ensure the business can control in control to close concern financial and coal electric linkage and energy saving scheduling national po