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1、西电《税法与纳税筹划》13春在线作业（WestChinataxlawandtaxplanning13springonlinehomework）14spring,13autumn,"taxlawandtaxplanning"13springonlinehomeworkI.judgmentquestions(10questions,40pointsaltogether)1.,theconsumptiontaxandthetariffbelongtothecentralrevenue.()A.errorB.corre
2、ct2.taxpayerswhobuildordinaryhousesforsaleshallnotbeexemptedfromlandvalueincrementtaxiftheamountofvalueaddedexceeds20%oftheamountdeducted.Ifthevalueaddedexceedstheamountoftheamountdeductedfromtheproject,theamountofthetotalvalueaddedshallbecalculatedaccording
3、totheprovisionsofthe20%.()A.errorB.correct3.taxpayersshoulddeclarebusinesstaxtothetaxauthoritiesofthelandwheretheytransfertherighttousetheland.Wherethetaxpayertransfersanyotherintangibleassets,itshalldeclarethebusinesstaxtothecompetenttaxauthoritiesintheloca
4、litywheretheorganizationislocated.()A.errorB.correct4.,therealizationoftheproportionofvehicletaxrate.()A.errorB.correctThe5.personalincometaxwasbornintheUnitedstates.()A.errorB.correct6.,thecurrentwagesandsalariesofourcountryapplytothecumulativeexcesstaxrate
5、atgradenine,withataxrateof5%-45%.()A.errorB.correct7.,theurbanconstructiontaxhasthenatureofadditionaltaxandhasaspecificpurpose.()A.errorB.correct8.,theconsumptiontaxwillbeimplementedintwoforms:theproportionaltaxrateandthefixedtaxrate.()A.errorB.correct9.,fro
6、mthelegalnature,thetaxlawbelongstocompulsorylawsandregulations.()A.errorB.correct10.,thecurrentwagesandsalariesofourcountryapplytothecumulativeexcesstaxrateatgradeeight,withataxrateof10%-45%.()A.errorB.correct14spring,13autumn,"taxlawandtaxplanning"13springo
7、nlinehomeworkTwo,(atotalof15multiple-choicequestions,atotalof60points.)1.thecalculationofthetariffpayableisasfollowsTheA.calculationmethodofadvaloremtaxB.methodofcalculatingquantitytaxC.compoundtaxcalculationmethodD.slidingtaxcalculationmethodE.averagetaxcal
8、culationmethod.2.,inaccordancewiththeinterpretationofthetaxlaw,theinterpretationoftaxlawcanbedividedinto()A.legislativeinterpretationB.administrativeinterpretationC.judicialinterpretationD.theor
