2013学年安徽会计继续教育纳税筹划答案.docVIP

一.判断题： EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 1. 以从量征税为主的计税方法受物价水平波动的影响较大，容易引致虚盈实亏?(2分) 正确 错误 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 2. 税收问题会计化，导致征税形式化和简单化，容易引起超收、早收或征收不足?(2分) 正确 错误 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 EMBED Forms.HTML:Hidden.1 3. 税收筹划的总体目标是构建企业的对冲套利机制，恰当履行纳税义务，降低涉税风险。?(2分) 正确 错误 EMBE