为了减少核定应纳税额的随意性，使核定的税额更接近纳税人实际情况和法定负担水平，税务机

发布时间：2017-12-30 21:44 │ 来源：www.tikuol.com

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问题：

为了减少核定应纳税额的随意性，使核定的税额更接近纳税人实际情况和法定负担水平，税务机关按以下方式进行核定( )。

A．参照当地同类企业或者类似企业中经营规模和收入水平相近的纳税人的收入额和利润率核定

B．按照成本加合理费用和利润核定

C．按照耗用的原材料、燃料、动力等推算或者核算核定

D．按照其他合理的方法核定

考点：会计资格考试会计从业资格（财经法规与职业道德）北京财经法规与会计职业道德

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阅读理解。

Dear Boris,
     Thanks for your nice letter. After I had spent a week with my English family, I slowly began to
understand their English a little better. It's very different from what I learned at school! Students in
my group are from different cities of Britain and their dialects (方言) are different too! Some of their
accents (口音) are quite strong and they also have their own words and expressions.
      But it's not the language that's different and surprising. Before I came to England I had thought
that fish and chips were eaten every day. That's quite wrong! I had expected to see "London fog".
Do you remember our texts about it? We had no idea that most of this 'thick fog' disappeared many
years ago when people stopped using coal in their homes. But the idea to speak about the weather
was very helpful. The weather in London is really changeable.
     On the other hand habits are different. People tell me what is typically British here in London is
not always typical in Wales or Scotland. Local habits and traditions are not the same as what we knew.
     But what is ordinary for all British is that they follow traditions. Probably Britain has more living
signs of its past than many other countries. And people have always been proud of having ancient
buildings in capitals, big cities and the countryside. I will tell you more about Britain in my other letters.
                                                                                                                   Love from Britain,
                                                                                                                    Peter

1. What does Peter feel about the English language?

[ ]

A. At first it was difficult for him to understand people.
B. He can understand different dialects and accents.
C. He can speak English better than others.
D. People can't understand his English.

2. Typical English food ______.

[ ]

A. makes people hungry
B. can't be seen now
C. is always fish and chips
D. is not what he knew

3. The British people like to talk about weather because ______.

[ ]

A. there is thick fog in London
B. they like the weather in Britain
C. the weather changes a lot
D. it can be helpful

4. What do you know about habits in Britain from the passage?

[ ]

A. They are not the same in different parts of Britain.
B. Habits in Wales and Scotland are typically British.
C. There are no typical British habits in Britain.
D. All that typically British is in London.

5. Which is NOT true according to the passage?

[ ]

A. What he's seen is quite different from what he'd learned.
B. British people like to follow traditions.
C. Peter had learned about Britain before.
D. Peter doesn't like his life in Britain.

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B.应用钙剂

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