下列关于国际税收的表述不正确的是( )。A.国际税收的本质就是国与国之间的税收分配

题型:单项选择题

问题:

下列关于国际税收的表述不正确的是( )。

A.国际税收的本质就是国与国之间的税收分配关系

B.国际税收主要由不同国家的课税权和跨国纳税人所决定

C.涉外税收不是国际税收

D.国际组织是国际税收的立法者

考点:注册会计师税法注册会计师税法48
题型:单项选择题

2.26-meter-tall Yao Ming made his NBA debut(初次登台)on October 23, 2002 and got 6 points for the Houston Rockets in the game. The next day, he got 13 points(得分)in another game.

Yao Ming , 22, has been a star in China for some time, but it is still under question as to whether he can play well in the NBA. Yao Ming said, “When you watch it on TV, it looks very easy. But when you are playing in the NBA, it is really tough.” He said that joining the Houston Rockets was a new start and a new challenge. “I hope that through very hard work I can make everyone happy and help the Rockets win more games,” he said

Yao Ming speaks some English. Both he and his teammates can understand each other. They don't think there is a language problem.

While Yao Ming faces this new challenge,  the people of Houston have shown great interest in him and they hope Yao Ming will bring new energy (活力) to the Rockets. The team has started having lessons to learn more about China, and many people who work for the Rockets have learned to speak some Chinese.

小题1:On October 23, 2002, Yao Ming played his______ game in the NBA

A. first    B. second    C. third    D fourth

小题2:Yao Ming got __________ points in the two games for the Houston Rockets in October ,2002.

A.6

B.13

C.19

D.23小题3:Yao Ming thinks that _____.

A.it is boring to play basketball

B.playing in the NBA is not easy

C.it is difficult to watch NBA games on TV

D.he is an NBA star小题4:From the passage we can learn that ________.

A.Yao Ming will work hard for his team

B.Yao Ming often watches TV

C.Yao Ming is the best player in the team

D.The Rockets has lost several games

题型:单项选择题

男孩,2岁,消瘦,“X”形腿,肋骨呈串珠状,“鸡胸”,头颅略方,体重偏低,X线检查提示:骨质疏松。

该病早期活动型诊断更为敏感可靠的是()

A.体征

B.症状

C.血清中25-(OH)-D的水平

D.骨骼X线检查

E.血生化检查

题型:单项选择题

一个慢钟每小时比标准时间慢3分钟,一个快钟每小时比标准时间快4分钟。如果将两钟在正午12:00同时调为标准时间,在12小时之内,当快钟显示5:20时,慢钟的时间为多少?()

A.4:50

B.5:05

C.5:00

D.4:45

题型:单项选择题

层状燃烧设备有()。

A、喷燃器

B、链条炉排

C、燃烧器

D、风帽

题型:单项选择题


在下列两个案例中各有5个问题,请在各问题答案的选项中选出一个或一个以上正确答案。

注册于上海的某加工贸易经营企业(属海关A类管理企业)与韩国一电子企业签订了一份来料加工合同,委托苏州某加工企业(属海关B类管理企业)进行加工。在料件进口前,该企业已向海关办理了加工贸易合同登记备案手续。2004年3月6日企业购进的料件从上海海关申报进境,进境后随之运到加工企业进行加工。1个月以后由于国际市场需求变化,该企业的进口料件生产的部分半成品在经过批准后内销到国内市场。企业持相关批文于2004年4月19日向海关办理了内销申报手续。剩余的加工成品,企业于2004年5月5日返销出口,企业在成品出口后向海关核销结案。
根据上述案例,回答下列问题。

企业在合同报核时应提交的单证为( )。

A.企业合同核销申请表

B.加工贸易保税进口料件内销批准证

C.加工贸易登记手册

D.进出口报关单

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