当需求不足时,可以通过(),刺激投资,进而使经济运行持续稳定增长。A、提高税率 B、降

题型:单项选择题

问题:

当需求不足时,可以通过(),刺激投资,进而使经济运行持续稳定增长。

A、提高税率

B、降低税率

C、保持税率不变

D、增加税负

考点:税收管理员考试税收征管基础知识税收征管基础知识题库
题型:单项选择题

某上市银行的员工在家中无意间向亲属透露了所在银行面临重大诉讼的消息。该亲属第二天卖掉该银行股票,由于是无意间行为,不违规。 ( )

题型:单项选择题

综合题:北京市某生产企业为增值税一般纳税人,增值税适用税率为17%,2014年该企业销售自产货物的收入是9068万元,销售成本4000万元,其他业务如下:

(1)企业拥有房产原值1000万元,其中4月1日将临街原值100万元的房屋出租,当年取得租金是72万元。

(2)账上记载5月份直接对外捐赠自产产品一批,成本价126万元,市场不含税销售价格164万元;8月通过公益机构向养老院捐款550万元。

(3)企业全年发生的期间费用1500万元(不含房产税),其中业务招待费45万元,广告费1200万元;经查另有上年仍有未扣除完的广告费140万元。

(4)"营业外支出"账户中另列支缴纳的违反《环保法》的罚款5万元,违反经济合同的违约金6万元,缴纳税收滞纳金8万元。另外,10月税务机关查处发现2013年有偷税行为,被处10.2万元的罚款。

(5)已计入成本费用的工资、薪金总额960万元,拨缴工会经费19.2万元并取得工会经费收入专用收据,实际发生福利费支出148.8万元,实际发生职工教育经费24万元。

(6)受国家房产调控政策影响,企业账面价值为3000万元的投资性房地产,到年底公允价值为2500万元。(企业采用公允价值模式计量)(说明:当年税务机关核定的准予抵扣的进项税额是748.3万元,当地规定房产税按房产原值一次扣除30%后的余值计税,假定房产税未计入期间费用,城建税税率为7%,教育费附加征收率为3%,不考虑地方教育附加。)

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数。

(1)计算2014年企业应缴纳的增值税;

(2)计算2014年企业应缴纳的营业税;

(3)计算2014年企业应缴纳的房产税;

(4)计算2014年企业会计利润;

(5)计算2014年企业捐赠业务应调整的应纳税所得额;

(6)计算2014年企业业务招待费应调整的应纳税所得额;

(7)计算2014年企业广告费应调整的应纳税所得额;(含上年结转数额)

(8)计算2014年企业工资、工会经费、职工福利费和职工教育经费应调整的应纳税所得额;

(9)计算2014年企业应纳税所得额;

(10)计算2014年企业应纳所得税。

题型:单项选择题

采购管理是由()、采购业务流程和采购业务统一构成的。

题型:单项选择题

     LONDON Thursday July 26 (Reuters)-Eddy missed his girlfriend Anna so much that he flew back to

Britain from Australia to propose(求婚)to her. The problem is that she did the same in the opposite

direction.

     He and Anna even managed to miss each other when they sat in the same airport waiting room in

Singapore at the same time to wait for connecting flights.

     Anna, heartbroken when she arrived at Eddy's Sydney flat to find he had flown to London , told The

Times: "It was as though someone was playing a cruel joke on us."

     "He is the most romantic person I have ever known .I think our problem is that we are both quite

impulsive(冲动的)people. We are always trying to surprise each other."

     After an 11,000-mile flight across the globe, she was greeted by Eddy's astonished roommate asking

what she was doing there.

      Eddy, a 27-year-old engineer ,had taken a year off to travel round Australia .But he was missing

Anna ,a 26-year-old secretary, so much that he got a job on a Sydney building site (工地) and started

saving for a surprise.

     He then flew home to Britain and went to her flat armed with an engagement (订婚) ring, wine and

flowers.

     "I really missed Anna and I'd been thinking about her all the time. I was so excited when she phoned

me from Australia," he said.

     Eddy then asked Anna to marry him on the phone. "I didn't know whether to laugh or cry but I

accepted," she said.

     Anna was given a tour of Sydney by Eddy's friends before going back home .Eddy had to stay in

Britain for two weeks because he could not change his ticket.

1. What does the last sentence of the first paragraph tell us?

A. Anna flew to Britain from Australia to marry him.

B. Anna flew to Australia from Britain to marry him.

C. Anna flew to Britain from Australia to propose to him.

D. Anna flew to Australia from Britain to propose to him.

2. The underlined word "miss" in paragraph 2 most probably means      .

A. escape from    

B. fail to understand    

C. fail to meet    

D. long to see

3. Eddy got a job on a Sydney building site because he       .

A. wanted to travel round Australia      

B. needed money to pay his daily cost

C. was an engineer at this building site    

D. hoped to make money from this job

4. Which of the following is TRUE about Eddy and Anna according to the text?

A. Eddy proposed to Anna on the phone and Anna accepted.

B. Anna stayed in Australia waiting for Eddy's arrival.

C. Anna had a good time touring Sydney with Eddy.

D. Eddy met Anna in the airport waiting room by chance.

题型:单项选择题

关于椎间盘正确的描述是()

A.存在于脊柱各椎骨之间

B.由纤维环、髓核和透明软骨组成

C.纤维环由多层透明软骨构成

D.透明软骨围绕于椎间盘的最外层

E.成人总数为25个

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