2017年电大电大纳税筹划形考作业答案

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2017年电大电大纳税筹划_形成性作业(全)

最新资料，word文档，可以自由编辑！！精品文档下载【本页是封面，下载后可以删除!】纳税筹划形成性考核册答案第一章纳税筹划基础一、单项选择题（每题2分，共20分）1.纳税筹划的主体是（A）。

A.纳税人B.征税对象C.计税依据D.税务机关2.纳税筹划与逃税、抗税、骗税等行为的根本区别是具有（D）。

A.违法性B.可行性C.非违法性D.合法性3.避税最大的特点是他的（C）。

A.违法性B.可行性C.非违法性D.合法性4.企业所得税的筹划应重点关注（C）的调整。

A.销售利润B.销售价格C.成本费用D.税率高低5.按（B）进行分类，纳税筹划可以分为绝对节税和相对节税。

A.不同税种B.节税原理C.不同性质企业D.不同纳税主体6.相对节税主要考虑的是（C）。

A.费用绝对值B.利润总额C.货币时间价值D.税率7.纳税筹划最重要的原则是（A）。

A.守法原则B.财务利益最大化原则C.时效性原则D.风险规避原则二、多项选择题（每题2分，共10分）1.纳税筹划的合法性要求是与（ABCD）的根本区别。

A.逃税B.欠税C.骗税D.避税2.纳税筹划按税种分类可以分为（ABCD）等。

A.增值税筹划B.消费税筹划C.营业税筹划D.所得税筹划3.按企业运行过程进行分类，纳税筹划可分为（ABCD）等。

A.企业设立中的纳税筹划B.企业投资决策中的纳税筹划C.企业生产经营过程中的纳税筹划D.企业经营成果分配中的纳税筹划4.按个人理财过程进行分类，纳税筹划可分为（ABCD）等。

A.个人获得收入的纳税筹划B.个人投资的纳税筹划C.个人消费中的纳税筹划D.个人经营的纳税筹划5.纳税筹划风险主要有以下几种形式（ABCD）。

A.意识形态风险B.经营性风险C.政策性风险D.操作性风险6.绝对节税又可以分为（AD）。

A.直接节税B.部分节税C.全额节税D.间接节税三、判断正误题：1.（×）纳税筹划的主体是税务机关。

2.（√）纳税筹划是纳税人的一系列综合谋划活动。

2017年电大纳税筹划形成性考核册4

纳税筹划作业4体会：通过这次的学习我深深的体会到要进行纳税筹划就必须充分了解国家有关的法律法规，在今后的工作要学会用合法的方式来维护自己的正当利益，因为成功的纳税筹划的前提是纳税人应熟悉和通晓税收政策法律、法规，并准确掌握合法与违法的界限，保持各种账目及原始资料文件的完整，把运用税法进行纳税筹划作为一种自身发展的内在需要。

因此，在今后的工作中我将加强学习和刻苦钻研国家有关的法律法规，只有掌握了相关的法律法规后，才能通过合法的筹划减轻企业的税收负担这对企业的生存发展十分有利。

作为一名财务工作者，对企业的经济活动进行纳税筹划，在税收允许的范围内适当的减轻税收负担，就可以将资金用在企业最需要资金的地方，有利于企业的长远发展，也是我们财务工作者应尽的责任税收筹划典型案例分析案例一：一份合同节省一亿元营业税筹划实例：A市有两家中外合资企业，分别为“何兴房地产开发公司（以下简称…何兴公司‟）”、“华兴商贸公司（以下得称…华兴公司‟）”。

两企业中方及外方均为同一出资人，两企业中外方出资比例均为2：8。

何兴公司注册资本8000万元，华兴公司注册资本40000万元。

何兴公司主要从事房地产开发业务，华兴公司主要经营商品流通、房产租赁、娱乐业等。

为适应经营业务的需要，华兴公司于2000年8月，投资兴建一幢综合大楼。

由于华兴公司没有建房资质，便以何兴公司的名义投资兴建。

由华兴公司将所需资金转至何兴公司银行账，两公司均作“往来”账处理。

由于何兴公司自己没有施工队伍，全部建筑工程均由其他建筑工程承建，建筑安装业营业税已由建筑公司和安装公司缴纳，何兴公司根据建筑安装业发票作为在建工程入账的原始凭证。

至2001年11月份，大厦已建成装修完毕，并于当月办理竣工决算手续。

至此，何兴公司“在建工程－－华兴大厦”总金额达20.5亿元。

按照事先安排，房产建成后，何兴公司需要将在建工程转至华兴公司名下，但在税收上却遇到了难题：何兴公司和华兴公司是两个独立的企业法人，华兴大厦的财产所有权归属于何兴公司，如果要转移至华兴公司名下需要按“销售不动产”税目缴纳一道5%的营业税。

国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案

国家开放大学电大《高级英语阅读(1)》《纳税筹划》网络课形考网考作业(合集)答案《高级英语阅读(1)》网络课答案形考任务一（70分）Chapter 1 Exercise（分值7分）题目1I. Vocabulary skills（3 points）Look at the columns below. Match each vocabulary word on the right with the correct definition on the left.(0.5 points each)1.the bus or subway2.proof of completion of courses of students3.money for students from scholarships, grants, or loans4.formal talks by professors or instructors on subjects of study5.courses by video, video conferencing, or computers to students in different places6.the points or grade a student gets on a test答案：II. Reading Comprehension (4 points)Read the passages, then answer the questions that follow. (1 point each )Experiencing Culture ShockA When Eliza James arrived at the University of Xian, she was excited to live in a new country, to improve her Chinese, and to experience a culture so different from her own. But soon her excitement turned to frustration as she encountered one roadblock after another. "I felt like I couldn't accomplish anything. My dorm room had no heat, I couldn't get into the classes I wanted, and every time I asked someone for help they gave me the runaround. I felt like no one was listening to me." Eliza met with administrators, sentletters of complaint, and even contacted the consulate in Beijing, but she got nowhere. What Eliza didn't realize was that her American approach to solving problems was very different from the Chinese one in which patience and negotiation skills are key. She soon learned how to solve problems within the cultural norms of Chinese society instead of forcing her own values onto those around her. "I finally feel like I fit in and that I know what I'm doing. In fact, it's really fun being in a place that's so incredibly different from what I am accustomed to."B Yoshi Yamamoto is a junior at a small college outside of Boston. Although he is an honors student now, Yoshi didn't always have such an easy time studying in America. "Teaching methods are very different here than they are in Japan. It took me a long time to get used to learning in seminars and discussing ideas with my classmates. At first it seemed like I wasn't actually learning anything." Yoshi's reaction was to totally withdraw: he didn't participate in class discussion; he spent lots of time alone in his room, and he even skipped class on occasion. "I thought I could teach myself. Now I recognize the value of the U.S. academic system, and I am able to adapt it to my own learning style."C Both Eliza and Yoshi experienced what is called culture shock: psychological disorientation due to living in a new culture. For many international students, studying abroad can offer exposure to new cultures and an opportunity to study new fields and languages. However, it also offers the greater challenge of trying to function in a foreign culture. Studying and reading about a certain culture is poor preparation for the reality of living in it. According to psychological studies, the four stages of culture shock are 1. euphoria, 2. hostility, 3. gradual adjustment, and 4. adaptation. Culture shock can be manifested in many ways: homesickness, boredom, stereotyping of or hostility towards the host culture, overeating or overdrinking, withdrawal, and inability to work effectively.D Different people experience different levels of culture shock and react in different ways. For example, Eliza got angry while Yoshi withdrew from society. The most important thing to remember is that culture shock is normal; it is not something to be ashamed of. Luckily, there are some things international students can do to make their adjustment to a new country go more smoothly. For instance, they can stay in touch with family and friends from home, join international student organizations, meet people from their own countries, and get involved in campus activities. Most importantly, they can adjust to life abroad by keeping a sense of humor and trying to remain positive.Recognizing Paragraph Topics（choose the paragraph letter）题目27. an explanation of culture shock选择一项：A. AB. BC. CD. D题目38. ways that students can adjust to living in a new country选择一项：A. AB. BC. CD. D题目49. the experience of an international student in the United States选择一项：A. AB. BC. CD. D题目510. the experience of an international student in China选择一项：A. AB. BC. CD. DChapter 2 Exercise（分值7分）题目1I. Vocabulary Skills（2 points）Sometimes examples can explain the meaning of a word or phrase. For example, sun, rain, and wind are examples of kinds of weather. Look at the columns below. Match each vocabulary word or phrase in the first column with the examples in the second column. (0.4 points each)1.kinds of extreme weather2.Earth’s natural materials and gases3. diseases or health disorders4. seasons of the year5. natural areas or regions of the earth答案：II. Reading Comprehension (5 points)Complete the following statements by choosing the best from the answers A, B or C. (1 point each) Seasonal Affective Disorder: More than Just the BluesA Joshua dreads the winter months, not only because of the cold New England weather--the sleet, snow, wind, and rain--but because as the seasons change from summer to fall to winter, the days get shorter. As the days get shorter, he starts feeling depressed and irritable and spends more and more time at home, eating and sleeping. A graduate student in philosophy, Joshua finds that he gets little work done during the winter months and has trouble paying attention in class and concentrating on his research. "I soon realized that what I thought was just the 'winter blues' was something more extreme than that." Josh visited a doctor who diagnosed him with SAD.B Seasonal Affective Disorder, or SAD, is a kind of depression that occurs seasonally. It is associated with the long hours of darkness and lack of sunlight during the winter months (people with SAD usually feel worse from December through February). Scientists don't completely understand the exact causes of SAD, but they believe it is related to a biochemical imbalance in the hypothalamus. The hypothalamus is the basic part of the brain that controls the body's breathing, heartbeat, metabolism, and hormone release. The effects of SAD include moodiness, irritability, low energy, increased appetite for carbohydrates (foods such as potatoes, rice, and bread), difficulty concentrating, and the tendency to oversleep.C Although doctors described SAD for the first time in 1984, humans have probably dealt with the disorder for thousands of years. It is not a coincidence that many cultures have important celebrations during the short days of the winter months. Christmas, Hanukkah, and Winter Solstice celebrations all occur in December. These celebrations involve lighting candles in order to bring light, warmth, and happiness to an otherwise depressing time of year.D So what can SAD sufferers do to feel better? Naturally, they need more light. For people who have mild cases of SAD, exercising in the morning sun could be enough to help them. Phototherapy, or light therapy, is usually prescribed for people who have more serious cases of the disorder. In light therapy, patientssit in front of a light box, a strong artificial light, for up to four hours a day. Phototherapy is effective in over 80% of SAD cases, and patients usually see results within three to four days. Although the symptoms of SAD are similar to those of clinical depression, traditional antidepressants have not proven useful in treating SAD. While psychological counseling cannot treat the symptoms of SAD, it is recommended to help SAD sufferers learn to accept and deal with their illness.题目26. Joshua starts feeling depressed and irritable in the winter because选择一项：A. he gets little work doneB. he suffers from Seasonal Affective DisorderC. he is a graduate student in philosophy题目37. Seasonal Affective Disorder, or SAD, is a condition that researchers believe affects people during the winter months. Scientists believe it is caused by选择一项：A. breathing, heartbeat, metabolism, and hormone releaseB. moodiness, irritability, loss of energy, increased appetite, difficulty concentrating, and sleepinessC. lack of sunlight and a biochemical imbalance in the brain题目48. Humans have probably struggled with SAD since选择一项：A. ancient timesB. DecemberC. 1984题目59. People who suffer from SAD can to feel better.选择一项：A. do light therapyB. take antidepressant drugsC. eat carbohydrates题目610. This passage talks about_____.选择一项：A. what the SAD effects areB. Both A and B.C. how to help SAD suffersChapter 3 Exercise（分值7分）I. Reading Comprehension (5 points)Read the passages, then answer the questions that follow. (1 point each )Fast food can be good foodMany people are too busy to prepare and eat three nutritious meals a day.so they turn to the convenience of fast-food restaurants. Many of the items at fast-food restaurants, snack bars, and food stands are fattening and not very nutritious.But fast food doesn’t have to be unhealthy.you can eat at fast-food restaurants and still eat well.Pay Attention to Calories and Fat ContentBy paying attention to the number of calories and fat that a food item has ,you can make smarter choices.Calories are “units for measuring how much energy a food will produce”.condsider two fast-food meals. A quarter-pound hamburger with cheese, jumbo-size fries,and a 16-ounce soda have a total of 1,535 calories and 76 grams of fat .a broiled (cooked under direct heat or over a flame )chicken sandwich ,a side salad with low-fat dressing,and a glass of water at the same fast-food restaurant have only 422 calories and 7 grams of fat .but maybe you really want a hamburger and fries .well,you can have a small hamburger,a small serving of fries,and a glass of water.At a total of 490 calories and 20 grams of fat,that’s still a much smarter choice than the large burger ,fries,and 20 grams of fat ,that’s still a much smarter choice than the large burger,fries,and sada.There’s More That You Can DoThere are a few additional things you can do to make sure you eat well in fast food restaurantS.First of all,say “no” when the cashier asks you if you want to “supersize” you meal (order an extra large portion of each item).Second, ask for no mayonnaise or sauce,or ask for it on the side (in a separate dish).Third,substitute(use something instead of something else)healthy foods for fatty ones. For example,instead of ordering deep-fried tempura,order fresh vegetables.Instead of ordering a beef burrito with lots of cheese and sour cream,order a vegetable burrito with beans and rice.and don’t eat the chips!Another thing you can do is order a side salad or a vegetable soup and eat it first.That way,you will eat some vegetables,and you won’t be able to eat as much of your burger and fries.Fnally,eat slowly and stop eating when you’re full. It sounds simple,but many people keep eating even after they become full.题目11.What is the main idea of this article ?________选择一项：A. It’s smart to eat foods with low calories and fat content.B. Fast food is always bad for you .C. You can eat well in fast-food restaurantD. Fast-food restaurants are the best the place to find healthy foods . 题目22.A small hamburger and small firies has __________选择一项：A. more calories and fat than a chicken sandwich and a salad.B. the same amount of calories and fat as a chicken sandwich and a salad.C. fewer calories and fat than a chicken sandwich and a salad.D. the same amount of calories and fat as a large portion of fries.题目33.Some things you can do to eat well in fast-food restaurants are________ 选择一项：A. ask for eatra manyonnaise and sauce and say no to “surpersizing” .B. order a vegetable burrito instead of chips and eat sour cream .C. order smaller portions and eat all the food you order.D. order healthy foods instead of fatty ones and drink water.题目44.Manyonnaise and sauces probably_________选择一项：A. make you eat less because they make you feel full sooner.B. make you eat more because they make your food taste better.C. have a lot of fat and calories.D. don’t have a lot of fat and calories.题目55. By eating a salad or soup before the rest of your meal,_______选择一项：A. you eat less of the rest of your meal.B. you eat more slowly.C. you get full sooner.D. you eat the rest of your meal more quickly.II. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. (0.4 points each)题目6changes damaging losing global availableThe growing similarities in diet and eating habits around the world are influencing people of various cultures in different ways. For example, Western foods are 6 damaging health in the industrialized island country of Japan. Instead of small meals of seafood, rice, and vegetables, the typical Japanese diet now includes large amounts of meat, dairy products, and desserts like tiramisu, a rich Italian dish full of chocolate, cheese, and sugar. According to Japanese health researchers, such 7 changes in eating habits are related to a great increase in health problems such as heart disease, strokes, cancer, and diabetes. On the other hand, the changing 8 global diet is having the opposite effect on the people in the CzechRepublic. The government of this European nation no longer supports meat and dairy products financially, so the cost of these foods is going up. In contrast, fresh fruits and vegetables are becoming more widely 9 available from private markets and stands. Cooks are even serving salads to schoolchildren, and families are eating healthier home-cooked meals. For these reasons, fewer Czech men are having heart attacks, the women are 10 losing a lot of weight, and most people are living healthier lives.Chapter 4 Exercise（分值7分I. Vocabulary Skills（2 points）题目1Match each vocabulary word on the left with the correct definition on the right. (0.4 points each)1.make sense2.pedestrians3.vehicle4.teenager5.fine答案：II. Reading Comprehension (5 points)Complete the following statements by choosing the best from the answers A, B, C, or D. (1 point each) These days, it’s getting easier and easier to find your way around. Some people have GPS devices in their cars to make sure they don’t get lost. GPS stand s for Global Positioning System. These devices use satellites in space to “see” where you are and give you directions to where you want to go. And if you don’t have a GPS device, you can simply go online to get step-by-step directions. Websites like and can produce a map and directions in just a few seconds. But how do they do it? MapQuest® uses data (information) from a few different sources to produce directions and maps. Before MapQuest® went online, it sold regular paper ma ps in places like gas stations. The website uses the data from those paper maps, information from digital mapping companies, and government databases. At the moment, MapQuest® uses more than 30 computers to read all this data and provides users with millio ns of maps every day.In order to find the best route (way or path) from one place to another, MapQuest® first has to look at all possible routes. Then MapQuest® looks at each part of each possible route. It considers the types of roads on the different routes. Are they dirt roads, paved roads, freeways, or city streets? It looks at how many turns there are in each route and what kinds of turns they are. Are they right turns or left turns? It also considers the speed limit on each road and how many intersections there are. An intersection is “a place where two or more roads cross each other”.MapQuest® can also tell you how long your trip will take you. It does this by doing some math. MapQuest® bases its estimated driving times on the length and speed limit of each part of the route and the amount of time it probably takes to get through each intersection. For example, it allows more time for a left turn at an intersection than it does for a right turn. Someday, maybe we will have cars that can just drive us wherever we want to go, but for now, mapping websites make it a little harder to get lost.题目26.What is the main idea of this article?选择一项：A. Why mapping websites don’t work well.B. Why mapping websites are better than paper maps.C. How mapping websites work.D. How the first mapping website started.题目37.According to the article, MapQuest®______选择一项：A. started as maker of government databases.B. started as an Internet company.C. uses millions of computers to read data.D. starting by selling paper maps.题目48.When you search for directions, the first thing MapQuest® does is_______选择一项：A. consider how many turns you want to take.B. print out a map and directions.C. estimate driving time.D. look at all possible paths.题目59.When it’s deciding on the best route, MapQuest® probably chooses ________选择一项：A. the route with the most turns.B. dirt roads instead of paved roads.C. freeways instead of dirt roads.D. city streets instead of freeways.题目610. To estimate your driving time, MapQuest® considers _________选择一项：A. the distance between turns on your route.B. the speed limit for half of the route.C. the fastest and slowest speed limits on your route.D. the speed limits and types of turns on your route.Chapter 5 Exercise（分值7分）I. Reading Comprehension (5 points)Read the five main-idea questions that follow about the information in the reading. Three details correctly answer each question. Cross out the untrue, unrelated detail. (1 point each )题目11. What are the definitions of the two main types of families?选择一项：A. Human beings lived in loosely-related groups. Each group had a common ancestor long time ago.B. The nuclear family consists of two parents and their biological or adopted children.C. The extended family may include grandparents, parents, children and relatives living together on the same street or in the same area.D. The nuclear family is the same as the extended family.题目22. What are the reasons for the changes in the structure of the family?选择一项：A. The divorce rate went down and the birthrate began to rise in the early 1900s in the United States.B. Couples did not want many children then.C. In the early 1900s in the United States, the divorce rated went down and the birthrate went down.D. At that time, couples were staying married for few years.题目33. What happened to families in industrialized countries in the 1930s and 1940s?选择一项：A. Before and during World War II, families faced few financial problems and women didn’t have to work away from home.B. Men were at war, so women had to work outside the home.C. Before and during World War II, families had problems.D. Families had serious financial problems during World War II.题目44. What changes will happen to family structure during the next decades?选择一项：A. Divorces would be fewer, mothers would stay at home after the war.B. Children began living at home longer.C. After the war, family structure changed back.D. After the war, there were more divorces and fewer stay-home-mothers.题目55. What will families be like in the future?选择一项：A. Many people want the traditional two-parent family back.B. Two-parent family will probably come back and all other family forms will end.C. Unmarried parents with adopted or foster children, and one-person households.D. There may be more single-parent families.II. Vocabulary Skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each)题目6living extended category typical believeThe Family of the FutureMany people today would like the traditional two-parent family back—that is to say, they want a man and a woman to marry for life; they also think the man should sport the family and the woman should stay home with the children. However, few families now fall into this 6 category In fact, if more women decide to have children on their own, the single-parent household may become more 7typica l than the traditional family in many countries. Also, unmarried couples may decided to have more children—or they might take in foster children or adopt. And because people are staying single and 8 living longer (often as widows), there may be more one-person households in the future. On the other hand, some people 9believe similar events happen again and again in history. If this is true, people may go back to the traditional 10 extended or nuclear family of the past. Others think the only certainty in history is changing: in other words, the structure of the future family could begin to change faster and faster—and in more and more ways.Chapter 6 Exercise（分值7分）I. Vocabulary skills（2 points）Complete the following statements by choosing the best from the answers A, B, C, or D. （0.4 points each）题目11. Some examples of the architecture of old Europe are the magnificent cathedrals and castles. The design and building styles of modern architecture are excellent too. What does the noun architecture mean in these sentences?选择一项：A. the place with significant civilization everywhereB. people that study the culture of old Europe and other societiesC. the art and science of designing the study of classical literatureD. the form and plan of buildings and other structures题目22. Perhaps the real beginning of civilization—with its scientific and technological discoveries and inventions—was in the Middle East and Africa. Over five thousand years ago, those ancient civilizations had astronomy, mathematics, medicine, government, and so on. Which word is a synonym of the word civilization? 选择一项：A. technologyB. cathedralC. cultureD. astronomy题目33. The cultural legacy of ancient Chinese and Indian peoples included walled cities, the first governments, tools for work, and weapons for protection. odern peoples built on this legacy.What is a possible explanation of the word legacy?选择一项：A. ideas and achievements passed from earlier generations to modern societyB. a gift of money that somebody gives to another personC. international business conducted in cities and government structuresD. the state or condition of being legal; not against the law题目44. “For me, the idea of ancient culture creates a contradiction in definitions,” said Karen, going against Mei’s views. “Only modern things can be part of culture.Of course, people that like classical art and music will contradict me.”What might the noun contradiction mean?选择一项：A. the opposition of two opinionsB. wearing a Hawaiian shirt in an ancient cultureC. the short forms of two words togetherD. to put words together题目55. Because of the worldwide media—movies, TV, CDs, the Internet, newspapers, magazines—everybody knows the same information, plays the same music, and enjoys the same jokes.How might you define the phrase the media?选择一项：A. the combination of visual, sound, and printed ways to send ideas around the worldB. communication styles include motions, gestures and facial expressionsC. the tradition of being in the middle—not on the extremes of possible viewsD. events that appear in the daily news and that everyone knows aboutII.Reading Comprehension (5 points)Decide whether the following statements are true or false. Write “T” for True and “F” for False. （1 point each）Many visitors to different countries don’t realize how important it is to understand a country’s culture. Sometimes people learn this lesson by making a big cross-cultural blunder, or embarrassing mistake. In business situations, these blunders can cost a lot of money or end business relationships.6.It is important to understand other people’s cultures before you do business with them.选择一项：A. FB. T题目7For example, one company wanted to sell toothpaste in Southeast Asia. In their advertisements, they claimed that their toothpaste whitens teeth. They didn’t understand that many of the local people chewed betel nuts to make their teeth black, and that these people thought black teeth were attractive.7. The toothpaste company probably kept using the same advertisement in Southeast Asia.选择一项：A. FB. T题目8In another case, a car company tried to sell a car called “Matador” in a Spanish-speaking country. The company thought that it was a strong name because it means “bullfighter”. In Spanish, matador is indeed a noun meaning “bullfighter”. But it is also an adjective meaning “killing”. Imagine driving around in a car called “Killing”!8. The car company that tried to sell a car to a Spanish-speaking country probably didn’t sell many Matador cars in that country.选择一项：A. FB. T题目9A European businessman had an important meeting with a company in Taiwan. He wanted to bring gifts for the people he was meeting with. He thought that something with his company’s logo on it would be a nice gift. So he bought some very nice pocket knives and h ad his company’s logo printed on them. He didn’t know that giving a knife as a gift symbolizes cutting off a friendship!9. The European businessman probably researches new cultures before he visits them now.选择一项：B. F题目10It’s very easy to make blunders like these people did. But it’s also very easy not to. Before you visit a new country, research that country’s customs and etiquette (social rules for polite behavior). You can find a lot of information online. Just go to a search engine and type in key words like “cross-cultural etiquette” or “cultural information Taiwan”. By spending a few minutes doing research, you can save yourself from a lot of embarrassment and make sure you don’t accidentally off end anyone.10. What you can disagree with people to save yourself from making cross-cultural blunders.选择一项：A. TB. FChapter 7 Exercise（分值7分）I. Reading Comprehension (5 points)Decide whether the following statements are true or false. Write “T” for True and “F” for False on the Answer Sheet. (1 point each)题目1For instance, a doctor doesn’t always have time to thoroughly explain an illness. In these cases, the Internet can be a valuable resource—a place to read all about the causes, symptoms, and remedies for an illness.1. One benefit of using the Internet as a medical resource is it has a lot of information about illnesses and diseases.选择一项：A. FB. T题目2For example, some websites claim that sniffing (smelling) a newspaper can cure nausea (the feeling of being sick to your stomach and wanting to vomit).2. One possible remedy for nausea is drinking a lot of tea.选择一项：A. TB. F题目3Other websites suggest that a person with a cold should keep a piece of raw garlic in his or her mouth allday and bite down on it every few minutes to release the juice. People with smelly feet are told to soak their feet in tea for half an hour.3. The websites remedies might be unpleasant or odd, but they probably will cause harm. And who knows? They might actually be unhelpful.选择一项：A. FB. T题目4An herbal remedy for helping your memory may also be a blood thinner. So if your doctor prescribed (put you on) a blood thinner and you start taking this herb without asking your doctor about it, a simple cut could be deadly; you might not be able to stop bleeding.4. A person who is taking a prescribed drug should probably talk to the doctor before taking an herbal remedy.选择一项：A. FB. T题目5The bottom line is this: be careful when using the Internet as a health resource. Use it to find information that you can discuss with your doctor. But don’t spend a lot of money on “miracle cures”.5. The best way to use the Internet as a medical resource is to read about your illness and discuss what you find out with your doctor.选择一项：A. TB. FII. Vocabulary skills（2 points）Read the paragraph below and fill in each blank with a word from the box. ( 0.4 points each)题目6disease substance classification prevent figureIn a small-town farm market, hundreds of elderly people drink a glass of sour dark cherry juice every day. These happy senior citizens, some of them over the age of 90, claim that the natural fruit juice cures—or at least decreases—the pain of their arthritis, a 6 disease of the joints of the aging body. It’s a folk remedy, not a proven medical therapy. Nevertheless, science is beginning to 7 figure out why sour cherry juice might work to improve the health of patients with arthritis. The secret is in the 8 substance that。

国家开放大学电大《纳税筹划》试题及答案

1.偷税是指纳税人采用伪造、变造、隐匿、擅自销毁账簿、记账凭证，在账簿上多列支出或者不列、少列收入，或者进行虚假纳税申报的手段，不缴或者少缴应纳税款避税是指纳税人在法律允许的范围内，采取一定的形式、方法和手段，规避、降低或延迟纳税义务的行为。

客观原因是税法及其有关法律的不健全，不完善。

避税是一种合法的行为。

2.居民企业与非居民企业所适用的税收政策。

1)居民企业的税收政策。

居民企业负担全面的纳税义务。

居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

居民企业承担全面纳税义务，对本国居民企业的一切所得纳税，即居民企业应当就其在中国境内、境外的所得缴纳企业所得税。

这里所指的所得，包括销售货物所得、提供劳务所得、转让财产所得、股息红利等权益性投资所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。

2)非居民纳税人的税收政策。

第一，非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。

这里所说的实际联系，是指非居民企业在中国境内设立的机构、场所拥有据以取得所得的股权、债权，以及拥有、管理、控制据以取得所得的财产等。

第二，非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税3.公司制企业按应纳税所得额计算缴纳企业所得税。

2、个人独资企业应个体工商户生产经营所得计算缴纳个人所得税。

3、合伙企业应缴纳个人所得税，并实行先分后税，由投资者分别缴纳个税。

公司制企业又叫股份制企业，是指由1个以上投资人(自然人或法人)依法出资组建，有独立法人财产，自主经营，自负盈亏的法人企业。

个人独资企业是指依照《独资企业法》在中国境内设立，由一个自然人投资，财产为投资人个人所有，投资人以其个人财产对企业债务承担无限责任的经营实体。

国开电大纳税基础与实务(重庆)形考任务三参考答案

题目1.某高校教师2017年8月所取得的下列收入中，应计算缴纳个人所得税的是（）。

a. 国债利息收入
b. 任职高校为其缴付的住房公积金
c. 任职高校发放的误餐补助
d. 为某企业开设讲座取得的酬金
【答案】：为某企业开设讲座取得的酬金
题目2.下列各项税金中，在计算企业所得税时，不可以在税前扣除的是（）。

a. 印花税
b. 房产税
c. 准予抵扣的增值税
d. 消费税
【答案】：准予抵扣的增值税
题目3.下列所得，不属于个人所得税“工资、薪金所得”应税项目的是（）。

a. 任职于杂志社的记者在本单位杂志上发表作品取得的所得
b. 退休人员再任职取得的所得
c. 个人在公司任职并兼任董事取得的董事费所得
d. 个人兼职取得的所得
【答案】：个人兼职取得的所得
题目4.根据企业所得税法律制度的规定，下列各项中，不属于货币形式的收入的是（）。

a. 现金
b. 准备持有至到期的债券
c. 不准备持有至到期的债券
d. 应收票据
【答案】：不准备持有至到期的债券。

电大本科纳税筹划形成性考核册作业答案

电大本科纳税筹划形成性考核册作业答案纳税筹划作业一（第1－3 章）学习小组讨论（从以下两类题目中各任选1 题进行讨论）理解内容1. 如何理解纳税筹划基本概念的几层涵义？2. 纳税筹划产生的主客观原因有哪些？3. 按照企业运行或个人理财过程分类、纳税筹划如何划分？4. 按照节税原理分类、纳税筹划如何划分？5. 纳税筹划应遵循哪些原则？6. 简要叙述纳税筹划的步骤。

7. 纳税筹划可能遇到哪些形式的风险？8. 防范纳税筹划风险的方法包括哪些？9. 纳税人的纳税筹划主要从哪些角度切入？10. 计税依据的筹划有哪些操作方法？请举例加以说明。

11. 比例税率与累进税率有何区别？税收筹划的侧重点有何不同？12. 请举例说明如何利用税收优惠政策进行税收筹划。

13. 所有的商品都能实现税负转嫁吗？为什么？14. 税负转嫁筹划法能最终降低应纳税款吗？为什么？15. 简述增值税一般纳税人与小规模纳税人身份选择纳税筹划的基本原理。

16. 简述增值税纳税人与营业税纳税人身份选择纳税筹划方法。

17. 销项税额筹划的方法有哪些？18. 进项税额筹划的方法有哪些？19. 增值税税收优惠政策纳税筹划方法有哪些？20. 简述增值税出口退税纳税筹划原理与方法。

应用内容1. 找出你生活中或工作中直接节税和间接节税的案例进行分析。

2. 纳税人、计税依据、税率筹划有哪些方法？3. 税负转嫁筹划的具体方法。

4. 一般纳税人与小规模纳税人身份筹划方法的应用。

5. 增值税纳税人与营业税纳税人的筹划方法的应用。

6. 增值税税收优惠政策筹划方法的应用。

要求：1. 按实有人数分组讨论，每组不超过10人，讨论时间为1 课时2. 当堂认真填写讨论记录表中的每一项内容。

3. 教师按照参与者的实际表现，给出成绩。

讨论记录表教师评语：成绩 __________纳税筹划作业二第4－6 章）网上教学活动（利用QQ群发表意见或参加网上答疑辅导等活动均可由教师酌情给分。

2017年电大电大纳税筹划形考作业答案

2017年电大电大纳税筹划_形成性作业(全)

最新国家开放大学电大《纳税筹划》网络课形考网考作业及答案