非涉税鉴证业务流程与管理要点.pdfVIP

Chapter3Tax-relatedService

Business

1.Singlechoice

question

1.Non-tax-relatedassurancebusinessworkingpapersbelongtothebusinessfiofthetaxaccountingfirm

andshouldbekeptforatleast()yearsunsotherwiseprovidedbylawsandadministrativeregulations.

A、3

B、5

C、

10D、

15

2.Whichofthefollowingdoesnotbelongtothebasicbusinessprocessof

non-tax-relatedauthentication().

A.Business

undertakingB.

BusinessnC.

Business

i

mplementation

D.Business

feedback

3.Whenundertakingnon-tax-relatedauthenticationservices,theaspectsthatdonot

requireanalysisandevaluationare().

A.TheoveralleconomicsituationoftheclientB.

Whethertheentrustedmatterisanon-tax-related

assuranceserviceentrustmentC.Whetherthefirm

hasthecorrespondingprofessionalcapabilitiesD.

Whetherthefirmcanbearthecorrespondingrisks

4.Thetaxaccountantauthorizestheentrustedagenttofillinthevalue-addedtaxreturnform.Aftercompletingtheform,it

mustbehandedoverto()forsignatureandseal.

A.TaxpayerB.ProjectleaderC.

Legalrepresentativeofthetax

accountingfirmD.Competenttax

authority

5.Providingnon-tax-relatedauthenticationservicesshouldcomplywiththelegislativepurposesoftaxlawsandcomplywithlegal

procedures.Nofalsetransactionsorotherimproperbehaviorsarennedfortaxpayers,whichisareflectionoftheprincipleof

non-tax-relatedassuranceservices().

A.Principleof

legalityB.

Principleof

reasonableness

C.Principleof

competenceD.

Principleof

responsibility

二、多项选择题

1、下列关于涉税鉴证的特点，表述正确的有（）。

A、税务师的涉税鉴证不仅为委服务，对被鉴证人的涉税事项作出评价和证明也被管理部门、投资人

或其他涉税信息使用人使用，委取得税务师出具的涉税鉴证业务报告，通常向外部B、涉税

鉴证属于“准法定