企业纳税筹划实务试题.docVIP

课程考试已完成，现在进入下一步制订改进计划！本次考试你获得9.0学分！ ??得分: 87 Top of Form  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hidden.1  学习课程：企业纳税筹划实务 单选题 1. 国美电器不仅出售空调，而且还出售空调安装的服务，这种销售方式是( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 兼营 B?  HTMLCONTROL Forms.HTML:Option.1 混合销售 C?  HTMLCONTROL Forms.HTML:Option.1 搭售 D?  HTMLCONTROL Forms.HTML:Option.1 批发 2. 下面哪种说法不正确( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 A转让定价法是把利润从高税区向低税区转移， B?  HTMLCONTROL Forms.HTML:Option.1 B转让定价法是一种利润在空间上的布局和分配 C?  HTMLCONTROL Forms.HTML:Option.1 C膨胀成本法无须通过利润的空间分配而进行避税 D?  HTMLCONTROL Forms.HTML:Option.1 膨胀成本法是利润在空间上的分配 3. 下面哪种政策规避法是税务部门最头疼的方法( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 转让定价法 B?  HTMLCONTROL Forms.HTML:Option.1 膨胀成本法 C?  HTMLCONTROL Forms.HTML:Option.1 价格拆分法 D?  HTMLCONTROL Forms.HTML:Option.1 价格替代法 4. 在政策寻租的方法中，哪一种方法的寻租对象是国外政府的税收政策( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 行业协会游说哭诉政策 B?  HTMLCONTROL Forms.HTML:Option.1 中介机构游说哭诉政策 C?  HTMLCONTROL Forms.HTML:Option.1 反倾销应诉政策 D?  HTMLCONTROL Forms.HTML:Option.1 三者都不是 5.因企业聘请中介进行纳税筹划，而导致内部商业机密的泄漏，这种风???叫做( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 故意偷税风险 B?  HTMLCONTROL Forms.HTML:Option.1 空白漏税风险 C?  HTMLCONTROL Forms.HTML:Option.1 弹性寻租风险 D?  HTMLCONTROL Forms.HTML:Option.1 纳税筹划风险 6.税务律师应该参与企业的那些活动( ) ?? 回答：正确  HTMLCONTROL Forms.HTML:Hidden.1  A?  HTMLCONTROL Forms.HTML:Option.1 企业的投资规模决定 B?  HTMLCONTROL Forms.HTML:Option.1 企业是否应该投资于上游企业 C?  HTMLCONTROL Forms.HTML:Option.1 决定相关税收如何扣缴 D?  HTMLCONTROL Forms.HTML:Option.1 以上都包括 7.下面哪项结构中下属公司的税收可以和总公司合并计收( ) ?? 回答：正确  HTMLCONTROL Form