國(guó)際稅收習(xí)題附答案版

1、outcitycreatedcaremasseslifefocuswkindepthinvestigationmeoutboutiquemasterpiecemakesweofresearchresultsmetointoledofdecisionvisionmetoinnationalsomehaseffectofnewspaperShangpublishedfadvancewkpublicitychangdeplaydueofrol

2、e.Thirdinfmationsubmittedtobepragmatic.Quicktimely.Theancientssaid:fthetimesystemstatementbackfthetimebeingnothing.Therefethesubmissionofinfmationtodo“four“thatisfindtheproblemfastereditialwritingsendreadfasterapprovalfe

3、edbacktoimplementquickly.Tobetrueaccurate.Truemainlyreflectthefullpictureofeventsoneisonetwothisisthelifeoftheinfmation.AccuracyisprimarilyqualitativequantitativequestionsquantitativeobjectiveofpublicQualitativelogic.Tob

4、ereliableuseful.Wesubmitinfmationtohaveaccesstodecisionmakingtoguidepromotethewksolvepracticalproblems.Mixedcum.Onthenegativeinfmationemergencyinfmationrapidescalationinstrictaccdancewiththeproceduresfirmnewspapernewspap

5、ersneverlatefailtoreptfalseclaimskimming.Investee2.supervisioninsistonaroundprotectingtheirintereststotouchthetruthseekpracticalresults.Adheretopeopleientedthemostimptantthingistorealizesafeguarddevelopthefundamentalinte

6、restsoftheoverwhelmingmajityofthepeople.Wecarryoutinspectionsomustgodeepamongthemassesgodeepintotherealitiesalwayspayattentiontothepeopleslivelihoodtograspthepublicsentimentearnestlysafeguardthebenefitaddressingthemasses

7、aremostconcernedaboutreflectingthestrongestissuesefftstosolvetheproblemofdecisionsimplementednotimplemented.Oneistosticktoprinciples.RightofinspectionisoneofthemostimptantpowersoftheOfficeshouldnotonlydaretousebutalsowit

8、hcaution.Socalleddaredtouseistoholdanumberofimptantissuesboldsupervisionoversupervisiontrackinspectionproblemsarenotsolveddonotpasstheblamedoesnotholddidnotmissdissatisfactionofthemassesdidnotmisstherealrightofsupervisio

9、nauthitywiththebenefits.Callwithcautionissupervisingdepartmentsshouldstrengthentheconsciousnessofauthizedstrictlyaccdingtoprocedurepreventingthesupervisionexcessivetopreventaddingburdentograssroots.Tothisendthesupervisio

10、nDepartmentofthePartyCommitteeofsupervisionmustbeundercityCountypartyCommitteeSecretaryGeneral(Office).Secondweshouldfocuson.IstheGovernthoserelatedtotheglobalEventGoverntheprotracteddifficultstrongGovernduringemergencyu

11、rgent.NothavingspecialdepartmentsingeoftheGeneralGovernunderthenmalprocedurecandogoodthingsnotGovernnotauthizedbyCountyleadersnottheGovern.Thirdistosolvetheproblem.Thepurposeofsupervisiontoresolvetheproblem.Toadheretofur

12、therimprovethefeelingssurveybylookinguppublicsentimentstofindproblems.Problemswillincreaseitsspecialsupervisionsetupaccountsholdontoit.Weshouldconscientiouslyimplementtheleadingcontractingmatterssecuredhadananswertoevery

13、thingthensettlesrateof100%.Haveanimpactonsomeoftheoutstingissuessupervisiondepartmentsinfmationcomponentstogetherplaythesupervisyroleofthenewsmediatopromoteproblemsolving.Investee3.insistonadailyrunaroundthepracticeoftru

14、thcatchingefficiencyfocusspecification.TogivefullplaytothepartyOfficearoundconnectingcodinatinginternalexternalfeaturescontactrallyatalllevelstomotivateeveryaspectadheretothetruthstrengtheningstardizedmanagementtoachieve

15、coherentefficienteffectivefunctioningofthedailywkofthePartyCommittee.Isprocessingmessagesshouldstrivetostreamlinestardizequality.Streamliningistocontrolthenumberofmessagescompressmessagesreducingproceduresimprovemessageh

16、lingefficiency.SpecificationsistostrictlyenfcethebanissuedbytheCommunistpartyauthitiesindocumenthlingregulationsprovincialmunicipalregulationsconscientiouslystrengthenimprovecommunicationsmanagementtoensurethatpartydocum

17、entsderly.HighqualityistoimprovethequalityofmessageprocessingitisnecessarytoaccuratelyimplementingtheintentionofthePartyCommitteeclearancegoodcommunicationspolicyprogramclosedensuringthatthereisnoerr.Secondmeetingschedul

18、edtoensurethoughsafeefficient.Anyarrangementsfthemeetingseventscarefullyarrangeditembyiteminterfaceimplementedsure.TovigouslystreamlinemeetingsactivitiesnumberofpressurereductionscaletoensurethatleadershipemergedfromtheG

19、eneralConferenceentertainmentservicesfocusonbigthingsmatters.Thirdreceptionservicesshouldlaystressonhumanepersonalculturalhuman.ReceptionwkdirectlywithpeoplereceptionservicesdirectlyaffectingtheOfficeofpartyCommitteeThei

20、mageoftheregion.Atthesametimestrengtheningtheconstructionoflibraryimprovethereceptionconditionsmehumanientedpersonalculturalwkintothereceptionalittlemehumanneedsalittlemehumancaremehumaneatmosphereconstantlyimprovetheser

21、viceimprovethequalityofservice.MeanwhiletofurtherpayspecialattentiontothedailywkoftheotherOfficeSystem.Confidentialwkresponsibilitysystemfleadingcadrestoimplementsecurityasaleadertoimprovetheconfidentialityofclassifiedpe

22、rsonnelespeciallyleadingcadresstrengtheningpartyGovernmentfocusonvitalsectsofsecuritymanagementtoadvanceprivacymanagementstardizationmodernizationofsecuritytechniquesasameansofadministrationaccdingtolawsecurityenfcemente

23、nsurethesafetyofthepartyStatesecrets.Confidentialwktomeetthedemsofnewtechnologydevelopment一、單項(xiàng)選擇題1.下列選項(xiàng)中，屬于國(guó)際稅收的研究對(duì)象的是（C）。A.各國(guó)政府處理與其管轄范圍內(nèi)的納稅人之間征納關(guān)系的準(zhǔn)則和規(guī)范B.各國(guó)政府處理與其管轄范圍內(nèi)的外國(guó)納稅人之間征納關(guān)系的準(zhǔn)則和規(guī)范C.各國(guó)政府處理與其它國(guó)家之間的稅收分配關(guān)系的準(zhǔn)則和規(guī)范D.各國(guó)政府

24、處理它同外國(guó)籍跨國(guó)納稅人之間的稅收征納關(guān)系和與其他國(guó)家之間的稅收分配關(guān)系的準(zhǔn)則和規(guī)范2.約束對(duì)跨國(guó)納稅人來(lái)自非居住國(guó)的投資所得行使所得來(lái)源地管轄權(quán)的規(guī)范時(shí)，其標(biāo)準(zhǔn)是（C）A.實(shí)際支付地標(biāo)準(zhǔn)B.勞務(wù)提供地標(biāo)準(zhǔn)C.權(quán)利使用地標(biāo)準(zhǔn)D.比例分配標(biāo)準(zhǔn)3.跨國(guó)納稅人從事跨國(guó)經(jīng)營(yíng)和勞務(wù)，可能發(fā)生國(guó)際收入和費(fèi)用分配的是（A）。A關(guān)聯(lián)公司之間B跨國(guó)公司與無(wú)關(guān)聯(lián)公司之間C無(wú)關(guān)聯(lián)公司之間D跨國(guó)自然人4.國(guó)際雙重征稅的擴(kuò)大化問(wèn)題主要導(dǎo)源于（A）A.不同的稅收管

25、轄權(quán)體現(xiàn)出了不同的財(cái)權(quán)利益B.跨國(guó)納稅人的形成C.直接投資的增多D.國(guó)際法的復(fù)雜程度5.我國(guó)采用戶籍標(biāo)準(zhǔn)確定跨國(guó)自然人居民身份時(shí)規(guī)定的居住期限是（C）。A.90天B.183天C.365天D.5年6.國(guó)際稅收的本質(zhì)是（A）A國(guó)家之間的稅收關(guān)系B對(duì)外國(guó)居民征稅C涉外稅收D國(guó)際組織對(duì)各國(guó)居民征稅7.多數(shù)國(guó)家為了維護(hù)本國(guó)的財(cái)權(quán)利益，在稅收管轄權(quán)方面(C)A只實(shí)行所得來(lái)源地管轄權(quán)B只實(shí)行居民(公民)管轄權(quán)C同時(shí)實(shí)行所得來(lái)源地管轄權(quán)和居民(公民)管

26、轄權(quán)D只實(shí)行地域管轄權(quán)outcitycreatedcaremasseslifefocuswkindepthinvestigationmeoutboutiquemasterpiecemakesweofresearchresultsmetointoledofdecisionvisionmetoinnationalsomehaseffectofnewspaperShangpublishedfadvancewkpublicitychangdep

27、laydueofrole.Thirdinfmationsubmittedtobepragmatic.Quicktimely.Theancientssaid:fthetimesystemstatementbackfthetimebeingnothing.Therefethesubmissionofinfmationtodo“four“thatisfindtheproblemfastereditialwritingsendreadfaste

28、rapprovalfeedbacktoimplementquickly.Tobetrueaccurate.Truemainlyreflectthefullpictureofeventsoneisonetwothisisthelifeoftheinfmation.AccuracyisprimarilyqualitativequantitativequestionsquantitativeobjectiveofpublicQualitati

29、velogic.Tobereliableuseful.Wesubmitinfmationtohaveaccesstodecisionmakingtoguidepromotethewksolvepracticalproblems.Mixedcum.Onthenegativeinfmationemergencyinfmationrapidescalationinstrictaccdancewiththeproceduresfirmnewsp

30、apernewspapersneverlatefailtoreptfalseclaimskimming.Investee2.supervisioninsistonaroundprotectingtheirintereststotouchthetruthseekpracticalresults.Adheretopeopleientedthemostimptantthingistorealizesafeguarddevelopthefund

31、amentalinterestsoftheoverwhelmingmajityofthepeople.Wecarryoutinspectionsomustgodeepamongthemassesgodeepintotherealitiesalwayspayattentiontothepeopleslivelihoodtograspthepublicsentimentearnestlysafeguardthebenefitaddressi

32、ngthemassesaremostconcernedaboutreflectingthestrongestissuesefftstosolvetheproblemofdecisionsimplementednotimplemented.Oneistosticktoprinciples.RightofinspectionisoneofthemostimptantpowersoftheOfficeshouldnotonlydaretous

33、ebutalsowithcaution.Socalleddaredtouseistoholdanumberofimptantissuesboldsupervisionoversupervisiontrackinspectionproblemsarenotsolveddonotpasstheblamedoesnotholddidnotmissdissatisfactionofthemassesdidnotmisstherealrighto

34、fsupervisionauthitywiththebenefits.Callwithcautionissupervisingdepartmentsshouldstrengthentheconsciousnessofauthizedstrictlyaccdingtoprocedurepreventingthesupervisionexcessivetopreventaddingburdentograssroots.Tothisendth

35、esupervisionDepartmentofthePartyCommitteeofsupervisionmustbeundercityCountypartyCommitteeSecretaryGeneral(Office).Secondweshouldfocuson.IstheGovernthoserelatedtotheglobalEventGoverntheprotracteddifficultstrongGoverndurin

36、gemergencyurgent.NothavingspecialdepartmentsingeoftheGeneralGovernunderthenmalprocedurecandogoodthingsnotGovernnotauthizedbyCountyleadersnottheGovern.Thirdistosolvetheproblem.Thepurposeofsupervisiontoresolvetheproblem.To

37、adheretofurtherimprovethefeelingssurveybylookinguppublicsentimentstofindproblems.Problemswillincreaseitsspecialsupervisionsetupaccountsholdontoit.Weshouldconscientiouslyimplementtheleadingcontractingmatterssecuredhadanan

38、swertoeverythingthensettlesrateof100%.Haveanimpactonsomeoftheoutstingissuessupervisiondepartmentsinfmationcomponentstogetherplaythesupervisyroleofthenewsmediatopromoteproblemsolving.Investee3.insistonadailyrunaroundthepr

39、acticeoftruthcatchingefficiencyfocusspecification.TogivefullplaytothepartyOfficearoundconnectingcodinatinginternalexternalfeaturescontactrallyatalllevelstomotivateeveryaspectadheretothetruthstrengtheningstardizedmanageme

40、nttoachievecoherentefficienteffectivefunctioningofthedailywkofthePartyCommittee.Isprocessingmessagesshouldstrivetostreamlinestardizequality.Streamliningistocontrolthenumberofmessagescompressmessagesreducingproceduresimpr

41、ovemessagehlingefficiency.SpecificationsistostrictlyenfcethebanissuedbytheCommunistpartyauthitiesindocumenthlingregulationsprovincialmunicipalregulationsconscientiouslystrengthenimprovecommunicationsmanagementtoensuretha

42、tpartydocumentsderly.HighqualityistoimprovethequalityofmessageprocessingitisnecessarytoaccuratelyimplementingtheintentionofthePartyCommitteeclearancegoodcommunicationspolicyprogramclosedensuringthatthereisnoerr.Secondmee

43、tingscheduledtoensurethoughsafeefficient.Anyarrangementsfthemeetingseventscarefullyarrangeditembyiteminterfaceimplementedsure.Tovigouslystreamlinemeetingsactivitiesnumberofpressurereductionscaletoensurethatleadershipemer

44、gedfromtheGeneralConferenceentertainmentservicesfocusonbigthingsmatters.Thirdreceptionservicesshouldlaystressonhumanepersonalculturalhuman.ReceptionwkdirectlywithpeoplereceptionservicesdirectlyaffectingtheOfficeofpartyCo

45、mmitteeTheimageoftheregion.Atthesametimestrengtheningtheconstructionoflibraryimprovethereceptionconditionsmehumanientedpersonalculturalwkintothereceptionalittlemehumanneedsalittlemehumancaremehumaneatmosphereconstantlyim

46、provetheserviceimprovethequalityofservice.MeanwhiletofurtherpayspecialattentiontothedailywkoftheotherOfficeSystem.Confidentialwkresponsibilitysystemfleadingcadrestoimplementsecurityasaleadertoimprovetheconfidentialityofc

47、lassifiedpersonnelespeciallyleadingcadresstrengtheningpartyGovernmentfocusonvitalsectsofsecuritymanagementtoadvanceprivacymanagementstardizationmodernizationofsecuritytechniquesasameansofadministrationaccdingtolawsecurit

48、yenfcementensurethesafetyofthepartyStatesecrets.Confidentialwktomeetthedemsofnewtechnologydevelopment16.在我國(guó)境內(nèi)居住的自然人，對(duì)其從境外取得的所得，只就匯到我國(guó)的部分征稅，不匯到我國(guó)的所得免稅，則其居住時(shí)間為（B）A不滿一年B一年以上，未超過(guò)五年C兩年以上，未超過(guò)六年D五年以上17.假定A國(guó)居民在某納稅年度中總所得為10萬(wàn)元，其中來(lái)

49、自A國(guó)的所得8萬(wàn)元，來(lái)自B國(guó)的所得2萬(wàn)元。A、B兩國(guó)的所得稅稅率分別為30%、25%，若A國(guó)采用全額免稅法，則A國(guó)應(yīng)征稅額為（D)A2.9萬(wàn)元B3萬(wàn)元C2.5萬(wàn)元D2.4萬(wàn)元19.下列關(guān)于避稅與節(jié)稅主要區(qū)別的表述中，正確的是（A）。A.避稅合法但不合理，節(jié)稅合法又合理B.避稅不合法但合理，節(jié)稅合法但不合理C.避稅不違法但有違國(guó)家稅收政策導(dǎo)向和意圖，節(jié)稅合法D.避稅合理，節(jié)稅合法又合理20.下列選項(xiàng)中屬于國(guó)際稅收研究范圍的是（C）。A.國(guó)

50、際稅收與國(guó)際經(jīng)濟(jì)的關(guān)系B.關(guān)于涉及的納稅人和征稅對(duì)象的問(wèn)題C.國(guó)際稅收和各國(guó)稅制的關(guān)系D.國(guó)際稅收與國(guó)際經(jīng)濟(jì)法的關(guān)系21.中國(guó)香港屬于（B）A.同時(shí)行使所得來(lái)源地管轄權(quán)和居民管轄權(quán)的國(guó)家地區(qū)B.單一行使所得來(lái)源地管轄權(quán)的國(guó)家地區(qū)C.同時(shí)行使所得來(lái)源地管轄權(quán)和公民管轄權(quán)的國(guó)家地區(qū)D.同時(shí)行使所得來(lái)源地管轄權(quán)和公民管轄權(quán)、居民管轄權(quán)的國(guó)家地區(qū)22.多數(shù)國(guó)家對(duì)本國(guó)公司匯給國(guó)外股東的股息，征收(B)A.個(gè)人所得稅B.預(yù)提稅C.公司所得稅D.贈(zèng)與