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1、注册会计师税法练习题1601（CPAtaxlawexercises1601）ThesixteenthchaptertaxagentandtaxplanningFirst,singlechoicequestions1,thetaxagencytaxesidentified,forbusinessoperationsinvolvingnationaltax,landtaxtwosetsoftaxinstitutionstaxpayers,should()applyfortaxrecognitionprocedures.
2、A.tothetaxauthoritiesB.tothelocaltaxauthoritiesC.respectivelyinthestatetaxorgansandlocaltaxauthoritiesThechoiceofD.inthestatetaxorgansandlocaltaxauthorities2.Theindividualcommercialandcommercialhouseholdswhosetupdoubleaccountshouldpreparethebalancesheet,taxabl
3、eincomestatementandretainedearningsstatement.Thefinancialstatementsofindividualindustrialandcommercialhouseholdswithsimpleaccountsarerequiredtobecompiled.A.simplebalancesheetandtaxableincomestatementB.retainedearningsstatementC.balancesheet,taxableincomestatem
4、entandretainedearningsstatementD.taxableincomestatement3,thefollowingisnottheindividualincometaxreturnanditsscheduleis().A.withholdingpersonalincometaxreportformPersonalincometaxreturnofB.individualproprietorshipandpartnershipinvestorC.personalincometaxreturn(
5、applicabletotheannualincomeofmorethan120thousandyuantaxpayerdeclaration)D.personalincomedeclarationform4.Thefollowingstatementsaboutthecharacteristicsoftaxplanningareincorrect.A.taxplanningcanonlybecarriedoutwithinthescopeoftaxlawpermissionThedirectpurposeofB.
6、taxplanningistohelpthetaxloopholesandpaylesstaxesC.taxplanningistoplan,designandarrangetheeconomicaffairsbeforetheoccurrenceoftaxpayment,soastoreducethetaxburdenD.taxplanninghasacertainrisk,oftencannotachievethedesiredresults5,registeredtaxagentssuggestthataco
7、mpanywillsellgoodsdirectlyfromthecollectionbusiness,changetotheinstallmentsalesbusinessandothermeans,whichbelongsto(tax)planningmethod.A.usetaxrefundB.usestaxcreditsC.exploitsloopholesintaxlawsD.usedeferredtaxpayment6,thefollowingstatementsaboutthedeclarationo
8、f"exemption,creditandrefund"taxdeclarationofmanufacturingenterprisesareincorrect.A."VATdeclarationform"anditsprescribedschedulearetheinformationthattheproductionenterprisemustprovi
