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(精华版)最新国家开放大学电大《纳税筹划》《金融法规》网络课形考网考作业(合集)答案

(精华版)最新国家开放大学电大《纳税筹划》《金融法规》网络课形考网考作业(合集)答案(精华版)最新国家开放大学电大《纳税筹划》《金融法规》网络课形考网考作业(合集)答案《纳税筹划》网络课答案形考任务1 一、单选题（10道，共40分）题目1 税务筹划与逃税、抗税、骗税等行为的根本区别是具有（）选择一项：A. 合法性题目2 以下选项中，不属于累进税率形式的是（）选择一项：B. 定额累进税率题目3 以下选项中，属于纳税人的有（）选择一项：C. 居民企业题目4 税收筹划是在纳税人（）对相关事项的安排和规划。

选择一项：B. 纳税义务发生之前题目5 税收筹划的目标是（）选择一项：D. 企业价值最大化题目6 下列关于个人独资企业、合伙企业征收个人所得税的表述错误的是（）。

选择一项：B. 实行查账征收方式的个人独资企业和合伙企业改为核定征税方式后，在查账征收方式下认定的年度经营亏损未弥补完的部分可以逐年延续弥补题目7 下列单位不属于企业所得税纳税人的是（）。

选择一项：C. 合伙企业题目8 我国实行法人所得税制度，（）是企业所得税的独立纳税人，经营亏损不能冲抵母公司利润。

选择一项：B. 子公司题目9 下列关于企业所得税收入确认时间的表述正确的是（）。

选择一项：D. 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现题目10 需要同时缴纳企业所得税和个人所得税的是（）选择一项：D. 公司制企业二、多选题（5道，共30分）题目11 递延纳税筹划法是（）选择一项或多项：A. 企业没有减少税款的缴纳B. 获取了货币时间价值的相对收益C. 推迟纳税义务发生时间题目12 税收管辖权筹划法是（）选择一项或多项：A. 避免自己的所得成为行使地域管辖权国家的征税对象B. 减轻或消除有关国家的纳税义务C. 避免成为行使居民管辖权国家的公民D. 避免成为行使居民管辖权国家的居民题目13 由于税收待遇的差别，以下（）承担全面纳税义务。

(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案(Word最新版)

(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案通过整理的(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案相关文档，希望对大家有所帮助，谢谢观看！(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案100%通过考试说明：2021年秋期电大把该网络课纳入到“国开平台”进行考核，该课程共有4个形考任务，针对该门课程，本人汇总了该科所有的题，形成一个完整的标准题库，并且以后会不断更新，对考生的复习、作业和考试起着非常重要的作用，会给您节省大量的时间。

做考题时，利用本文档中的查找工具，把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。

本文库还有其他网核及教学考一体化答案，敬请查看。

课程总成绩= 形成性考核×50% + 终结性考试×50% 形考任务1 一、单选题（10道，共40分）题目1 税务筹划与逃税、抗税、骗税等行为的根本区别是具有（）选择一项：A. 合法性题目2 以下选项中，不属于累进税率形式的是（）选择一项：B. 定额累进税率题目3 以下选项中，属于纳税人的有（）选择一项：C. 居民企业题目4 税收筹划是在纳税人（）对相关事项的安排和规划。

选择一项： C. 合伙企业题目8 我国实行法人所得税制度，（）是企业所得税的独立纳税人，经营亏损不能冲抵母公司利润。

选择一项：B. 子公司题目9 下列关于企业所得税收入确认时间的表述正确的是（）。

选择一项：D. 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现题目10 需要同时缴纳企业所得税和个人所得税的是（）选择一项：D. 公司制企业二、多选题（5道，共30分）题目11 递延纳税筹划法是（）选择一项或多项：A. 企业没有减少税款的缴纳 B. 获取了货币时间价值的相对收益 C. 推迟纳税义务发生时间题目12 税收管辖权筹划法是（）选择一项或多项： A. 避免自己的所得成为行使地域管辖权国家的征税对象B. 减轻或消除有关国家的纳税义务C. 避免成为行使居民管辖权国家的公民D. 避免成为行使居民管辖权国家的居民题目13 由于税收待遇的差别，以下（）承担全面纳税义务。

(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案

(精华版)最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案
100%通过
考试说明：2020年秋期电大把该网络课纳入到“国开平台”进行考核，该课程共有4个形考任务，针对该门课程，本人汇总了该科所有的题，形成一个完整的标准题库，并且以后会不断更新，对考生的复习、作业和考试起着非常重要的作用，会给您节省大量的时间。

做考题时，利用本文档中的查找工具，把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。

本文库还有其他网核及教学考一体化答案，敬请查看。

课程总成绩 = 形成性考核×50% + 终结性考试×50%
形考任务1
一、单选题（10道，共40分）
题目1
税务筹划与逃税、抗税、骗税等行为的根本区别是具有（）
选择一项：
A. 合法性
题目2
以下选项中，不属于累进税率形式的是（）
选择一项：
B. 定额累进税率
题目3
以下选项中，属于纳税人的有（）
选择一项：
C. 居民企业
题目4
税收筹划是在纳税人（）对相关事项的安排和规划。

选择一项：
B. 纳税义务发生之前
题目5
税收筹划的目标是（）
选择一项：
D. 企业价值最大化
题目6
下列关于个人独资企业、合伙企业征收个人所得税的表述错误的是（）。

选择一项：
B. 实行查账征收方式的个人独资企业和合伙企业改为核定征税方式后，在查账征收方式下认定的年度经营亏损未弥补完的部分可以逐年延续弥补
题目7。

国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案

国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案《高级英语阅读(1)》网络课答案形考任务一（70分）Chapter 1 Exercise（分值7分）题目1I. Vocabulary skills（3 points）Look at the columns below. Match each vocabulary word on the right with the correct definition on the left.(0.5 points each)1.the bus or subway2.proof of completion of courses of students3.money for students from scholarships, grants, or loans4.formal talks by professors or instructors on subjects of study5.courses by video, video conferencing, or computers to students in different places6.the points or grade a student gets on a test答案：II. Reading Comprehension (4 points)Read the passages, then answer the questions that follow. (1 point each )Experiencing Culture ShockA When Eliza James arrived at the University of Xian, she was excited to live in a new country, to improve her Chinese, and to experience a culture so different from her own. But soon her excitement turned to frustration as she encountered one roadblock after another. "I felt like I couldn't accomplish anything. My dorm room had no heat, I couldn't get into the classes I wanted, and every time I asked someone for help they gave me the runaround. I felt like no one was listening to me." Eliza met with administrators, sentletters of complaint, and even contacted the consulate in Beijing, but she got nowhere. What Eliza didn't realize was that her American approach to solving problems was very different from the Chinese one in which patience and negotiation skills are key. She soon learned how to solve problems within the cultural norms of Chinese society instead of forcing her own values onto those around her. "I finally feel like I fit in and that I know what I'm doing. In fact, it's really fun being in a place that's so incredibly different from what I am accustomed to."B Yoshi Yamamoto is a junior at a small college outside of Boston. Although he is an honors student now, Yoshi didn't always have such an easy time studying in America. "Teaching methods are very different here than they are in Japan. It took me a long time to get used to learning in seminars and discussing ideas with my classmates. At first it seemed like I wasn't actually learning anything." Yoshi's reaction was to totally withdraw: he didn't participate in class discussion; he spent lots of time alone in his room, and he even skipped class on occasion. "I thought I could teach myself. Now I recognize the value of the U.S. academic system, and I am able to adapt it to my own learning style."C Both Eliza and Yoshi experienced what is called culture shock: psychological disorientation due to living in a new culture. For many international students, studying abroad can offer exposure to new cultures and an opportunity to study new fields and languages. However, it also offers the greater challenge of trying to function in a foreign culture. Studying and reading about a certain culture is poor preparation for the reality of living in it. According to psychological studies, the four stages of culture shock are 1. euphoria, 2. hostility, 3. gradual adjustment, and 4. adaptation. Culture shock can be manifested in many ways: homesickness, boredom, stereotyping of or hostility towards the host culture, overeating or overdrinking, withdrawal, and inability to work effectively.D Different people experience different levels of culture shock and react in different ways. For example, Eliza got angry while Yoshi withdrew from society. The most important thing to remember is that culture shock is normal; it is not something to be ashamed of. Luckily, there are some things international students can do to make their adjustment to a new country go more smoothly. For instance, they can stay in touch with family and friends from home, join international student organizations, meet people from their own countries, and get involved in campus activities. Most importantly, they can adjust to life abroad by keeping a sense of humor and trying to remain positive.Recognizing Paragraph Topics（choose the paragraph letter）题目27. an explanation of culture shock选择一项：A. AB. BC. CD. D题目38. ways that students can adjust to living in a new country选择一项：A. AB. BC. CD. D题目49. the experience of an international student in the United States选择一项：A. AB. BC. CD. D题目510. the experience of an international student in China选择一项：A. AB. BC. CD. DChapter 2 Exercise（分值7分）题目1I. Vocabulary Skills（2 points）Sometimes examples can explain the meaning of a word or phrase. For example, sun, rain, and wind are examples of kinds of weather. Look at the columns below. Match each vocabulary word or phrase in the first column with the examples in the second column. (0.4 points each)1.kinds of extreme weather2.Earth’s natural materials and gases3. diseases or health disorders4. seasons of the year5. natural areas or regions of the earth答案：II. Reading Comprehension (5 points)Complete the following statements by choosing the best from the answers A, B or C. (1 point each) Seasonal Affective Disorder: More than Just the BluesA Joshua dreads the winter months, not only because of the cold New England weather--the sleet, snow, wind, and rain--but because as the seasons change from summer to fall to winter, the days get shorter. As the days get shorter, he starts feeling depressed and irritable and spends more and more time at home, eating and sleeping. A graduate student in philosophy, Joshua finds that he gets little work done during the winter months and has trouble paying attention in class and concentrating on his research. "I soon realized that what I thought was just the 'winter blues' was something more extreme than that." Josh visited a doctor who diagnosed him with SAD.B Seasonal Affective Disorder, or SAD, is a kind of depression that occurs seasonally. It is associated with the long hours of darkness and lack of sunlight during the winter months (people with SAD usually feel worse from December through February). Scientists don't completely understand the exact causes of SAD, but they believe it is related to a biochemical imbalance in the hypothalamus. The hypothalamus is the basic part of the brain that controls the body's breathing, heartbeat, metabolism, and hormone release. The effects of SAD include moodiness, irritability, low energy, increased appetite for carbohydrates (foods such as potatoes, rice, and bread), difficulty concentrating, and the tendency to oversleep.C Although doctors described SAD for the first time in 1984, humans have probably dealt with the disorder for thousands of years. It is not a coincidence that many cultures have important celebrations during the short days of the winter months. Christmas, Hanukkah, and Winter Solstice celebrations all occur in December. These celebrations involve lighting candles in order to bring light, warmth, and happiness to an otherwise depressing time of year.D So what can SAD sufferers do to feel better? Naturally, they need more light. For people who have mild cases of SAD, exercising in the morning sun could be enough to help them. Phototherapy, or light therapy, is usually prescribed for people who have more serious cases of the disorder. In light therapy, patientssit in front of a light box, a strong artificial light, for up to four hours a day. Phototherapy is effective in over 80% of SAD cases, and patients usually see results within three to four days. Although the symptoms of SAD are similar to those of clinical depression, traditional antidepressants have not proven useful in treating SAD. While psychological counseling cannot treat the symptoms of SAD, it is recommended to help SAD sufferers learn to accept and deal with their illness.题目26. Joshua starts feeling depressed and irritable in the winter because选择一项：A. he gets little work doneB. he suffers from Seasonal Affective DisorderC. he is a graduate student in philosophy题目37. Seasonal Affective Disorder, or SAD, is a condition that researchers believe affects people during the winter months. Scientists believe it is caused by选择一项：A. breathing, heartbeat, metabolism, and hormone releaseB. moodiness, irritability, loss of energy, increased appetite, difficulty concentrating, and sleepinessC. lack of sunlight and a biochemical imbalance in the brain题目48. Humans have probably struggled with SAD since选择一项：A. ancient timesB. DecemberC. 1984题目59. People who suffer from SAD can to feel better.选择一项：A. do light therapyB. take antidepressant drugsC. eat carbohydrates题目610. This passage talks about_____.选择一项：A. what the SAD effects areB. Both A and B.C. how to help SAD suffersChapter 3 Exercise（分值7分）I. Reading Comprehension (5 points)Read the passages, then answer the questions that follow. (1 point each )Fast food can be good foodMany people are too busy to prepare and eat three nutritious meals a day.so they turn to the convenience of fast-food restaurants. Many of the items at fast-food restaurants, snack bars, and food stands are fattening and not very nutritious.But fast food doesn’t have to be unhealthy.you can eat at fast-food restaurants and still eat well.Pay Attention to Calories and Fat ContentBy paying attention to the number of calories and fat that a food item has ,you can make smarter choices.Calories are “units for measuring how much energy a food will produce”.condsider two fast-food meals. A quarter-pound hamburger with cheese, jumbo-size fries,and a 16-ounce soda have a total of 1,535 calories and 76 grams of fat .a broiled (cooked under direct heat or over a flame )chicken sandwich ,a side salad with low-fat dressing,and a glass of water at the same fast-food restaurant have only 422 calories and 7 grams of fat .but maybe you really want a hamburger and fries .well,you can have a small hamburger,a small serving of fries,and a glass of water.At a total of 490 calories and 20 grams of fat,that’s still a much smarter choice than the large burger ,fries,and 20 grams of fat ,that’s still a much smarter choice than the large burger,fries,and sada.There’s More That You Can DoThere are a few additional things you can do to make sure you eat well in fast food restaurantS.First of all,say “no” when the cashier asks you if you want to “supersize” you meal (order an extra large portion of each item).Second, ask for no mayonnaise or sauce,or ask for it on the side (in a separate dish).Third,substitute(use something instead of something else)healthy foods for fatty ones. For example,instead of ordering deep-fried tempura,order fresh vegetables.Instead of ordering a beef burrito with lots of cheese and sour cream,order a vegetable burrito with beans and rice.and don’t eat the chips!Another thing you can do is order a side salad or a vegetable soup and eat it first.That way,you will eat some vegetables,and you won’t be able to eat as much of your burger and fries.Fnally,eat slowly and stop eating when you’re full. It sounds simple,but many people keep eating even after they become full.题目11.What is the main idea of this article ?________选择一项：A. It’s smart to eat foods with low calories and fat content.B. Fast food is always bad for you .C. You can eat well in fast-food restaurantD. Fast-food restaurants are the best the place to find healthy foods . 题目22.A small hamburger and small firies has __________选择一项：A. more calories and fat than a chicken sandwich and a salad.B. the same amount of calories and fat as a chicken sandwich and a salad.C. fewer calories and fat than a chicken sandwich and a salad.D. the same amount of calories and fat as a large portion of fries.题目33.Some things you can do to eat well in fast-food restaurants are________ 选择一项：A. ask for eatra manyonnaise and sauce and say no to “surpersizing” .B. order a vegetable burrito instead of chips and eat sour cream .C. order smaller portions and eat all the food you order.D. order healthy foods instead of fatty ones and drink water.题目44.Manyonnaise and sauces probably_________选择一项：A. make you eat less because they make you feel full sooner.B. make you eat more because they make your food taste better.C. have a lot of fat and calories.D. don’t have a lot of fat and calories.题目55. By eating a salad or soup before the rest of your meal,_______选择一项：A. you eat less of the rest of your meal.B. you eat more slowly.C. you get full sooner.D. you eat the rest of your meal more quickly.II. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. (0.4 points each)题目6changes damaging losing global availableThe growing similarities in diet and eating habits around the world are influencing people of various cultures in different ways. For example, Western foods are 6 damaging health in the industrialized island country of Japan. Instead of small meals of seafood, rice, and vegetables, the typical Japanese diet now includes large amounts of meat, dairy products, and desserts like tiramisu, a rich Italian dish full of chocolate, cheese, and sugar. According to Japanese health researchers, such 7 changes in eating habits are related to a great increase in health problems such as heart disease, strokes, cancer, and diabetes. On the other hand, the changing 8 global diet is having the opposite effect on the people in the CzechRepublic. The government of this European nation no longer supports meat and dairy products financially, so the cost of these foods is going up. In contrast, fresh fruits and vegetables are becoming more widely 9 available from private markets and stands. Cooks are even serving salads to schoolchildren, and families are eating healthier home-cooked meals. For these reasons, fewer Czech men are having heart attacks, the women are 10 losing a lot of weight, and most people are living healthier lives.Chapter 4 Exercise（分值7分I. Vocabulary Skills（2 points）题目1Match each vocabulary word on the left with the correct definition on the right. (0.4 points each)1.make sense2.pedestrians3.vehicle4.teenager5.fine答案：II. Reading Comprehension (5 points)Complete the following statements by choosing the best from the answers A, B, C, or D. (1 point each) These days, it’s getting easier and easier to find your way around. Some people have GPS devices in their cars to make sure they don’t get lost. GPS stand s for Global Positioning System. These devices use satellites in space to “see” where you are and give you directions to where you want to go. And if you don’t have a GPS device, you can simply go online to get step-by-step directions. Websites like and can produce a map and directions in just a few seconds. But how do they do it? MapQuest® uses data (information) from a few different sources to produce directions and maps. Before MapQuest® went online, it sold regular paper ma ps in places like gas stations. The website uses the data from those paper maps, information from digital mapping companies, and government databases. At the moment, MapQuest® uses more than 30 computers to read all this data and provides users with millio ns of maps every day.In order to find the best route (way or path) from one place to another, MapQuest® first has to look at all possible routes. Then MapQuest® looks at each part of each possible route. It considers the types of roads on the different routes. Are they dirt roads, paved roads, freeways, or city streets? It looks at how many turns there are in each route and what kinds of turns they are. Are they right turns or left turns? It also considers the speed limit on each road and how many intersections there are. An intersection is “a place where two or more roads cross each other”.MapQuest® can also tell you how long your trip will take you. It does this by doing some math. MapQuest® bases its estimated driving times on the length and speed limit of each part of the route and the amount of time it probably takes to get through each intersection. For example, it allows more time for a left turn at an intersection than it does for a right turn. Someday, maybe we will have cars that can just drive us wherever we want to go, but for now, mapping websites make it a little harder to get lost.题目26.What is the main idea of this article?选择一项：A. Why mapping websites don’t work well.B. Why mapping websites are better than paper maps.C. How mapping websites work.D. How the first mapping website started.题目37.According to the article, MapQuest®______选择一项：A. started as maker of government databases.B. started as an Internet company.C. uses millions of computers to read data.D. starting by selling paper maps.题目48.When you search for directions, the first thing MapQuest® does is_______选择一项：A. consider how many turns you want to take.B. print out a map and directions.C. estimate driving time.D. look at all possible paths.题目59.When it’s deciding on the best route, MapQuest® probably chooses ________选择一项：A. the route with the most turns.B. dirt roads instead of paved roads.C. freeways instead of dirt roads.D. city streets instead of freeways.题目610. To estimate your driving time, MapQuest® considers _________选择一项：A. the distance between turns on your route.B. the speed limit for half of the route.C. the fastest and slowest speed limits on your route.D. the speed limits and types of turns on your route.Chapter 5 Exercise（分值7分）I. Reading Comprehension (5 points)Read the five main-idea questions that follow about the information in the reading. Three details correctly answer each question. Cross out the untrue, unrelated detail. (1 point each )题目11. What are the definitions of the two main types of families?选择一项：A. Human beings lived in loosely-related groups. Each group had a common ancestor long time ago.B. The nuclear family consists of two parents and their biological or adopted children.C. The extended family may include grandparents, parents, children and relatives living together on the same street or in the same area.D. The nuclear family is the same as the extended family.题目22. What are the reasons for the changes in the structure of the family?选择一项：A. The divorce rate went down and the birthrate began to rise in the early 1900s in the United States.B. Couples did not want many children then.C. In the early 1900s in the United States, the divorce rated went down and the birthrate went down.D. At that time, couples were staying married for few years.题目33. What happened to families in industrialized countries in the 1930s and 1940s?选择一项：A. Before and during World War II, families faced few financial problems and women didn’t have to work away from home.B. Men were at war, so women had to work outside the home.C. Before and during World War II, families had problems.D. Families had serious financial problems during World War II.题目44. What changes will happen to family structure during the next decades?选择一项：A. Divorces would be fewer, mothers would stay at home after the war.B. Children began living at home longer.C. After the war, family structure changed back.D. After the war, there were more divorces and fewer stay-home-mothers.题目55. What will families be like in the future?选择一项：A. Many people want the traditional two-parent family back.B. Two-parent family will probably come back and all other family forms will end.C. Unmarried parents with adopted or foster children, and one-person households.D. There may be more single-parent families.II. Vocabulary Skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each)题目6living extended category typical believeThe Family of the FutureMany people today would like the traditional two-parent family back—that is to say, they want a man and a woman to marry for life; they also think the man should sport the family and the woman should stay home with the children. However, few families now fall into this 6 category In fact, if more women decide to have children on their own, the single-parent household may become more 7typica l than the traditional family in many countries. Also, unmarried couples may decided to have more children—or they might take in foster children or adopt. And because people are staying single and 8 living longer (often as widows), there may be more one-person households in the future. On the other hand, some people 9believe similar events happen again and again in history. If this is true, people may go back to the traditional 10 extended or nuclear family of the past. Others think the only certainty in history is changing: in other words, the structure of the future family could begin to change faster and faster—and in more and more ways.Chapter 6 Exercise（分值7分）I. Vocabulary skills（2 points）Complete the following statements by choosing the best from the answers A, B, C, or D. （0.4 points each）题目11. Some examples of the architecture of old Europe are the magnificent cathedrals and castles. The design and building styles of modern architecture are excellent too. What does the noun architecture mean in these sentences?选择一项：A. the place with significant civilization everywhereB. people that study the culture of old Europe and other societiesC. the art and science of designing the study of classical literatureD. the form and plan of buildings and other structures题目22. Perhaps the real beginning of civilization—with its scientific and technological discoveries and inventions—was in the Middle East and Africa. Over five thousand years ago, those ancient civilizations had astronomy, mathematics, medicine, government, and so on. Which word is a synonym of the word civilization? 选择一项：A. technologyB. cathedralC. cultureD. astronomy题目33. The cultural legacy of ancient Chinese and Indian peoples included walled cities, the first governments, tools for work, and weapons for protection. odern peoples built on this legacy.What is a possible explanation of the word legacy?选择一项：A. ideas and achievements passed from earlier generations to modern societyB. a gift of money that somebody gives to another personC. international business conducted in cities and government structuresD. the state or condition of being legal; not against the law题目44. “For me, the idea of ancient culture creates a contradiction in definitions,” said Karen, going against Mei’s views. “Only modern things can be part of culture.Of course, people that like classical art and music will contradict me.”What might the noun contradiction mean?选择一项：A. the opposition of two opinionsB. wearing a Hawaiian shirt in an ancient cultureC. the short forms of two words togetherD. to put words together题目55. Because of the worldwide media—movies, TV, CDs, the Internet, newspapers, magazines—everybody knows the same information, plays the same music, and enjoys the same jokes.How might you define the phrase the media?选择一项：A. the combination of visual, sound, and printed ways to send ideas around the worldB. communication styles include motions, gestures and facial expressionsC. the tradition of being in the middle—not on the extremes of possible viewsD. events that appear in the daily news and that everyone knows aboutII.Reading Comprehension (5 points)Decide whether the following statements are true or false. Write “T” for True and “F” for False. （1 point each）Many visitors to different countries don’t realize how important it is to understand a country’s culture. Sometimes people learn this lesson by making a big cross-cultural blunder, or embarrassing mistake. In business situations, these blunders can cost a lot of money or end business relationships.6.It is important to understand other people’s cultures before you do business with them.选择一项：A. FB. T题目7For example, one company wanted to sell toothpaste in Southeast Asia. In their advertisements, they claimed that their toothpaste whitens teeth. They didn’t understand that many of the local people chewed betel nuts to make their teeth black, and that these people thought black teeth were attractive.7. The toothpaste company probably kept using the same advertisement in Southeast Asia.选择一项：A. FB. T题目8In another case, a car company tried to sell a car called “Matador” in a Spanish-speaking country. The company thought that it was a strong name because it means “bullfighter”. In Spanish, matador is indeed a noun meaning “bullfighter”. But it is also an adjective meaning “killing”. Imagine driving around in a car called “Killing”!8. The car company that tried to sell a car to a Spanish-speaking country probably didn’t sell many Matador cars in that country.选择一项：A. FB. T题目9A European businessman had an important meeting with a company in Taiwan. He wanted to bring gifts for the people he was meeting with. He thought that something with his company’s logo on it would be a nice gift. So he bought some very nice pocket knives and h ad his company’s logo printed on them. He didn’t know that giving a knife as a gift symbolizes cutting off a friendship!9. The European businessman probably researches new cultures before he visits them now.选择一项：B. F题目10It’s very easy to make blunders like these people did. But it’s also very easy not to. Before you visit a new country, research that country’s customs and etiquette (social rules for polite behavior). You can find a lot of information online. Just go to a search engine and type in key words like “cross-cultural etiquette” or “cultural information Taiwan”. By spending a few minutes doing research, you can save yourself from a lot of embarrassment and make sure you don’t accidentally off end anyone.10. What you can disagree with people to save yourself from making cross-cultural blunders.选择一项：A. TB. FChapter 7 Exercise（分值7分）I. Reading Comprehension (5 points)Decide whether the following statements are true or false. Write “T” for True and “F” for False on the Answer Sheet. (1 point each)题目1For instance, a doctor doesn’t always have time to thoroughly explain an illness. In these cases, the Internet can be a valuable resource—a place to read all about the causes, symptoms, and remedies for an illness.1. One benefit of using the Internet as a medical resource is it has a lot of information about illnesses and diseases.选择一项：A. FB. T题目2For example, some websites claim that sniffing (smelling) a newspaper can cure nausea (the feeling of being sick to your stomach and wanting to vomit).2. One possible remedy for nausea is drinking a lot of tea.选择一项：A. TB. F题目3Other websites suggest that a person with a cold should keep a piece of raw garlic in his or her mouth allday and bite down on it every few minutes to release the juice. People with smelly feet are told to soak their feet in tea for half an hour.3. The websites remedies might be unpleasant or odd, but they probably will cause harm. And who knows? They might actually be unhelpful.选择一项：A. FB. T题目4An herbal remedy for helping your memory may also be a blood thinner. So if your doctor prescribed (put you on) a blood thinner and you start taking this herb without asking your doctor about it, a simple cut could be deadly; you might not be able to stop bleeding.4. A person who is taking a prescribed drug should probably talk to the doctor before taking an herbal remedy.选择一项：A. FB. T题目5The bottom line is this: be careful when using the Internet as a health resource. Use it to find information that you can discuss with your doctor. But don’t spend a lot of money on “miracle cures”.5. The best way to use the Internet as a medical resource is to read about your illness and discuss what you find out with your doctor.选择一项：A. TB. FII. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each)题目6disease substance classification prevent figureIn a small-town farm market, hundreds of elderly people drink a glass of sour dark cherry juice every day. These happy senior citizens, some of them over the age of 90, claim that the natural fruit juice cures—or at least decreases—the pain of their arthritis, a 6 disease of the joints of the aging body. It’s a folk remedy, not a proven medical therapy. Nevertheless, science is beginning to 7 figure out why sour cherry juice might work to improve the health of patients with arthritis. The secret is in the 8 substance that。

国家开放大学会计本科2020秋《纳税筹划》形考一答案

若题目顺序有变化，可用Ctrl+F搜索题目1（）是税收筹划的前提和基础选择一项：A. 合法性B. 动态性C. 系统性D. 安全性题目2以下选项中，不属于累进税率形式的是（）选择一项：A. 超额累进税率B. 定额累进税率C. 全额累进税率D. 超率累进税率题目3税务筹划的主体是（）选择一项：A. 征税对象B. 税务机关C. 纳税人D. 计税依据题目4税收三性是指（）选择一项：A. 无偿性、固定性、强制性B. 政策性、强制性、无偿性C. 无偿性、自觉性、灵活性D. 广泛性、强制性、固定性题目5税收是国家财政收入的主要形式，国家征税凭借的是（）选择一项：A. 财产权利B. 所有权C. 政治权利D. 行政权力题目6根据世界各国税法的通常做法及我国税法的一般规定，下列关于子公司与分公司税收待遇的阐述正确的是（）。

选择一项：A. 子公司不是独立的法人实体，在设立公司的所在国被视为居民纳税人，通常要承担与该国的其他居民企业一样的全面纳税义务B. 分公司是独立的法人实体，在设立分公司的所在国被视为非居民纳税人，其所发生的利润和亏损与总公司合并计算，即人们通称的“合并报表”C. 分公司与总公司经营成果合并计算，所影响的是居住国的税收负担，至于作为分公司所在的东道国，照样要对归属于分公司本身的收入课税D. 母公司所在国的税收法规对子公司同样具有约束力，除非它们所在国之间缔结的双边税收协定有特殊的规定题目7下列关于企业所得税收入确认时间的表述正确的是（）。

选择一项：A. 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现B. 租金收入，依照承租人实际支付租金的日期确认收入的实现C. 接受捐赠收入，按照合同约定的接受捐赠资产的日期确认收入的实现D. 股息、红利等权益性投资收益，按照被投资方实际分配利润的日期确认收入的实现题目8下列说法不正确的是（）。

选择一项：A. 对于实际管理机构的判断，应当遵循实质重于形式的原则B. 个人独资企业不属于企业所得税的纳税人C. 合伙企业不属于企业所得税的纳税人D. 非境内注册的企业一定不属于企业所得税的纳税人题目9下列属于《企业所得税法》所称居民企业的是（）。

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一、单选题（10道，共40分） 1下列单位不属于企业所得税纳税人的是（）。B. 合伙企业 1以下选项中，不属于累进税率形式的是（）定额累进税率 1税务筹划的主体是（）D. 纳税人 1对于跨国企业在他国设立子公司，一般会被设立的所在国视为居民企业，下列不符合的情况是（）A. 履行与该国其他非居民企业一样的有限纳税义务 1如投资者为个人，企业税后利润向个人分配时，个人应按“股息、红利所得”项目（）的税率计算缴纳个人所得税。C. 20% 1（）是税收筹划的前提和基础B. 合法性 1税收筹划是在纳税人（）对相关事项的安排和规划。 C. 纳税义务发生之前 2税务筹划与逃税、抗税、骗税等行为的根本区别是具有（）A. 合法性 2.税收筹划的目标是（）C. 企业价值最大化 3以下选项中，属于纳税人的有（）D. 居民企业 3税收是国家财政收入的主要形式，国家征税凭借的是（）D. 政治权利 4税收法律关系中的主体是指（）B. 征纳双方 4在中国境内设立的由各合伙人订立合伙协议，共同出资、合伙经营、共享收益、共担风险，并对合伙企业债务承担无限连带责任的营利组织是（）B. 普通合伙企业 5 税收三性是指（）C. 无偿性、固定性、强制性 6 需要同时缴纳企业所得税和个人所得税的是（）A. 公司制企业 7 下列说法正确的是（）。B. 当新设立的分支机构可能出现亏损时，选择总分公司模式比较有利 7有限合伙的法人合伙人享受的税收优惠，与直接投资于中小高新技术企业的法人企业相比，其区别是（）。C. 后者可以按投资额的70％抵扣其全部应纳税所得额，而前者只能抵扣从该合伙企业分得的应纳税所得额 8下列关于个人独资企业、合伙企业征收个人所得税的表述错误的是（）C. 实行查账征收方式的个人独资企业和合伙企业改为核定征税方式后，在查账征收方式下认定的年度经营亏损未弥补完的部分可以逐年延续弥补 8下列情况是非居民企业的是（）C. 在日本成立的企业且实际管理机构在日本，但在中国境内设立机构、场所的企业， 9下列关于企业所得税收入确认时间的表述正确的是（）。B. 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现 10下列说法不正确的是（）。B. 非境内注册的企业一定不属于企业所得税的纳税人 10我国实行法人所得税制度，（）是企业所得税的独立纳税人，经营亏损不能冲抵母公司利润。A. 子公司 10下列属于《企业所得税法》所称居民企业的是（）。C. 依照韩国法律成立但实际管理机构在中国境内的企业 10我国公司制企业适用税率一般是25%，其中小型微利企业减按（）的所得税税率征收企业所得税。B. 20% 12 根据世界各国税法的通常做法及我国税法的一般规定，下列关于子公司与分公司税收待遇的阐述正确的是（）。C. 分公司与总公司经营成果合并计算，所影响的是居住国的税收负担，至于作为分公司所在的东道国，照样要对归属于分公司本身的收入课税 13居民企业实际发生的下列支出中，在计算企业所得税时，可以加计扣除的是（）。B. 企业支付给残障职工的工资 13（）与总公司是同一法人实体,不具有独立法人资格，不能独立地对外承担民事责任,其民事责任由成立分公司的总公司承担。A. 分公司 14在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业减按（）的所得税税率征收企业所得税。B. 10% 11下列关于纳税人身份的纳税筹划的说法中正确的是（）. D.利用销售货物降低税收负担率仅限于那些税高利大的工业产品或者是可比性不强的稀有商品二、多选需后几次答案陆陆柒伍零陆贰 11利用转让定价筹划法的具体操作方法有（）A. 企业通过技术、管理、广告、咨询等劳务费用来影响关联公司的利润和税负水平 B. 企业通过对专利、专有技术、商标、厂商名称等无形资产收取特许权使用费的高低来影响关联公司的成本和利润施加影响 C. 企业通过控制零售价和原材料的进出口价格来影响关联公司的产品成本和税负水平 D. 企业利用机器设备租赁影响关联公司的利润与税负水平 11税收优惠主要形式包含（）A. 免税B. 税收扣除 C. 税收抵免D. 减税 11下列企业来源于中国境内所得按20％税率减半缴纳“预提所得税”的是（）C. 虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业 D. 在中国境内未设立机构、场所的非居民企业 11税务筹划的目的包括（）B. 涉税零风险C. 相对减轻税负 D. 纳税成本最少化 11税收管辖权筹划法是（）A避免自己的所得成为行使地域管辖权国家的征税对象B. 减轻或消除有关国家的纳税义务 C. 避免成为行使居民管辖权国家的居民 D. 避免成为行使居民管辖权国家的公民 12纳税人进行税收筹划活动（）A. 调整布局投资结构和运行模式 B. 调整战略方向C. 调整生产经营各个环节 D. 充分利用国家的税收法规、优惠政策 11纳税筹划的合法性要求是与（）的根本区别。A. 逃税 B. 骗税 C. 避税D.欠税 12关于间接抵免，下列选项正确的是（）选择一项或多项：A. 适用于跨国母子公司之间的税收抵免C.我国允许间接抵免D. 间接抵免只能以“视同母公司间接缴纳”而给予抵免处理 12下列有关非居民纳税人的税收政策的理解，正确的是（）A. 非居民纳税人在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税B. 非居民企业在中国境内未设立机构、场所的，应当就其来源于中国境内的所得缴纳企业所得税D. 非居民企业在中国境内虽设立机构、场所，但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税 12下列说法正确的是（）C. 子公司单独缴纳企业所得税 D. 分公司与总公司汇总缴纳企业所得税 12由于税收待遇的差别，以下（）承担全面纳税义务 B. 子公司 C. 总公司 D. 母公司 13下列各项中，其变动能有机地体现投资结构对企业税负以及税后利润影响的有关于企业所得税纳税人的具体税收筹划方法，以下说法正确的有（）：A. 设立分公司手续简单，有关财务资料也不必公开，分公司不需要独立缴纳企业所得税，并且分公司这种组织形式便于总公司管理控制 B. 企业最终税负的高低与否是多种因素起作用的结果，在考虑纳税主体的身份的选择时，要充分考虑税基、税率和税收优惠政策等多种因素 14实际管理机构所在地在中国境内，即为中国居民纳税人，从而负有无限纳税义务。因此，对其进行税收筹划的方法是（）选择一项或多项：B. 尽可能将实际管理机构设在避税地或低税区D.尽可能减少某些收入与实际管理机构之间的联系 15从2017年1月1日起，对公司制和合伙制创业投资企业的法人合伙人的创投企业投资（），可以按照投资额的70％在股权持有满2年的当年抵扣该公司制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. 种子期科技型企业 D. 初创期科技型企业 16 企业利用纳税人身份进行税收筹划，可以达到节省税金支出的目的。下列说法正确的是（） 16 递延纳税筹划法是（）A. 获取了货币时间价值的相对收益 C. 企业没有减少税款的缴纳 D. 推迟纳税义务发生时间 16企业选择分支机构时，下列说法正确的是()B. 下属企业在开办初期发生亏损的概率较大，设立分公司可以与总公司合并报表冲减总公司的利润，冲减应税所得，少缴所得税，而设立子公司就得不到这一项好处。D. 下属企业在开设后不长时间内就可能赢利，或能很快扭亏为盈，那么设立子公司就比较适宜，既可以享受作为独立法人经营的便利，又可以享受未分配利润递延纳税的好处。 16企业的固定资产由于技术进步等原因，确实需要加速折旧的，根据企业所得税法律规定，可以采用的加速折旧方法有（）。A. 年数总和法 C. 当年一次折旧法 16公司制企业比个人独资企业或合伙企业适用的企业所得税优惠比较多，包括（）。A. 高新技术企业的低税率 B. 购置节能安全设备的投资抵税 C. 企业运用恰当的会计处理方法减轻税负 D. 研发费用支出的加计扣除 17我国企业所得税法按照（）相结合的办法，对居民企业和非居民企业作了明确界定A. 实际管理机构地标准C. 登记注册地标准 17高新技术企业除拥有核心自主知识产权外，还应同时符合的条件有（）A. 研究开发费用总额占同期销售收入总额的比例不低于规定比例 B. 科技人员占企业职工总数的比例不低于规定比例D. 企业申请认定时须注册成立一年以上 17非居民企业取得的下列所得中，免征所得税的有（）A. 经国务院批准的其他所得 B. 外国政府向中国政府提供贷款取得的利息所得D. 国际金融组织向中国政府和居民企业提供优惠贷款取得的利息所得 18 下列各项中，应作为个人独资企业生产、经营所得的有（）A. 个人独资企业当年留存的利润 B. 个人独资企业分配给投资者个人的所得 D. 投资者个人从个人独资企业领取的工资 18 下列符合小型微利企业条件的有（）。A. 工业企业，年度应纳税所得额不超过30万元，从业人数不超过100人，资产总额不超过3 000万元正确C.其他企业，年度应纳税所得额不超过30万元，从业人数不超过80人，资产总额不超过1 000万元正确 19 税务筹划有哪些基本特征（）A. 合法性 B. 预期性C. 风险性 D. 目的性 19 依据财产组织形式和法律责任权限，国际上通常把企业组织形式分为（）三类A. 个人独资企业 B. 公司制企业 D. 合伙企业需后几次答案加微：壹叁柒壹陆陆柒伍零陆贰三、判断题（10道，共30分） 16一般来说，将有关所得项目分别计税可以分别扣除，有效降低应纳税所得额和适用税率。因此，把合并或汇总计算的所得分开，是个人所得税筹划常用的方法。对 17企业开展税收筹划时要尽量充分利用税收法律中赋予的税收优惠政策和其他国家政策法规，使税收筹划方案的风险最小化。对 18根据我国税法规定, 居民纳税人对于来源于我国境内的所得缴纳个人所得税。选择一项：错 19税收筹划是纳税人在纳税义务发生时对相关事项的安排和规划。错 20代收代缴义务人是依照有关规定，在向纳税人收取商品、劳务或服务收入时，有义务代收代缴其应纳税款的单位和个人，因此应承担相应的纳税义务。错 21分公司具有法人资格，子公司不具有法人资格。与实际管理机构之间的联系。错 22如果总公司所在地税率较高，而从属机构设立在较低税率地区，设立分公司后应独立纳税，由此分公司所负担的是分公司所在地的较低税率，总体上减少了公司所得税税负。错 23假如总公司内部有甲、乙分公司，甲分公司为盈利公司,而乙分公司为亏损公司,则在汇总纳税时，甲、乙分公司盈亏不能互抵，不能产生较好的亏损抵税效应。错 24在企业设立时，对于规模大、管理水平高的企业，因为资金需求大，筹资难度大，企业管理相对困难，经营风险大，应采用法人企业；对于规模小，资金需求少，易于管理的企业，应采用非法人的个人独资、合伙企业形式，以获得税收收益。对 25由于在税收中外国企业属于中国“居民”，需要负全面纳税义务，而外商投资企业是非中国“居民”，只负有限纳税义务，因此，对这类企业应按其所得来源地分别确定应税所得。错 26税收抵免是指居住国允许非居民纳税人在本国税法规定的限额内，用已向来源国缴纳的税款抵免其向居住国应缴纳税额的部分。错 27自然人逃避缴纳税款，对自然人犯罪主体在各层次量刑幅度内判处有期徒刑或者拘役，不再进行其他处罚。错 28总机构设在Ａ地的某外商投资企业，在Ｂ地设有一销售分机构，对分机构生产经营所得应按Ａ地企业所得税税率，由总机构汇总缴纳所得税。对 29要避免成为居民纳税人身份，关键在于要明确中国对公司、企业居民纳税人身份的判定标准。按中国法律注册成立或实际管理机构所在地在中国境内，即为中国居民纳税人，从而负有无限纳税义务。因此，对其进行税收筹划的方法是：一方面要尽可能将实际管理机构设在避税地或低税区；另一方面也要尽可能减少某些收入与实际管理机构之间的联系。错