【优质精选】《税收征管部分试题》word版
税收征管测试题及答案
税收征管测试题及答案您的姓名： [填空题] *_________________________________1、 (单) 根据《税收征收管理法》的规定，纳税人未按规定期限缴纳税款的，税务机关除责令其限期缴纳外，从滞纳税款之日起，按日加收滞纳金。
该滞纳金的比例是滞纳税款的()， [单选题] *A.万分之一B.万分之五(正确答案)C.千分之一D.千分之二2、 (单) 某公司8月应缴纳增值税60000元，城市维护建设税4200元。
该公司在规定期限内未进行纳税申报，税务机关责令其缴纳并加收滞纳金，该公司在9月30日办理了申报缴纳手续。
税务机关核定该公司增值税和城市维护建设税均以1个月为一个纳税期。
有关该公司应缴纳的滞纳金，下列计算列式正确的是()。
[单选题] *A.60000×0.5‰×15=450(元)B.(60000+4200)×0.5‰×15=481.5(元)(正确答案)C.60000×0.5‰×30=900(元)D.(60000+4200)×0.5‰×30=963(元)3、 (单) 根据会计法律制度的规定，记账凭证的保管期限是()。
[单选题] *A.5年B.10年C.30年(正确答案)D.永久4. 纳税人应在3月15日缴纳税款30万元，逾期未缴纳，税务机关责令其在3月31日前缴纳。
但直到4月24日才缴纳。
该纳税人应缴纳的滞纳金金额为（）。
[单选题] *A.30×0.5‰×15＝0.225万元B.30×0.5‰×16＝0.24万元C.30×0.5‰×24＝0.36万元D.30×0.5‰×40＝0.6万元(正确答案)5、 (单) 根据税收征收管理法律制度的规定，下列个人财产中，不适用税收保全措施的是()。
[单选题] *A.豪华住宅B.金银首饰C.古玩字画D.维持生活必需的住房(正确答案)6. 根据税收征收管理法律制度的规定，纳税人拒不提供纳税资料的，税务机关有权（）。
税收征管法考试试题及答案解析
税收征管法考试试题及答案解析一、单选题（本大题13小题．每题1.0分，共13.0分。
请从以下每一道考题下面备选答案中选择一个最佳答案，并在答题卡上将相应题号的相应字母所属的方框涂黑。
）第1题如果纳税人不能提供纳税担保，经( )，税务机关可以采取税收保全措施A 税务所局长批准B 稽查局局长批准C 设区的市、自治以上税务局(分局)局长批准D 设区的市、自治以上税务局(分局)局长批准【正确答案】：C【本题分数】：1.0分【答案解析】如果纳税人不能提供纳税担保，税务机关采取税收保全措施应经县以上税务局(分局) 局长批准。
第2题纳税人未按照规定期限缴纳税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款( )的滞纳金。
A 3%B 50‰C 30‰D 50‰【正确答案】：D【本题分数】：1.0分第3题对生产不固定、账册不健全的纳税人所采用的税款征收方式是。
( )A 查账征收模考吧网提供最优质的模拟试题，最全的历年真题，最精准的预测押题！B 查定征收C 查验征收D 定期定额征收【正确答案】：B【本题分数】：1.0分第4题从事生产、经营的纳税人，税务登记的内容发生变化的，应当自办理工商变更登记的法定期限内，向原登记的税务机关申请办理变更税务登记，该法定期限为( )。
A 10日B 15日C 30日D 60日【正确答案】：C【本题分数】：1.0分【答案解析】从事生产。
经营的纳税人，税务登记的内容发生变化的，自工商行政管理机关或者其他机关办理变更登记之日起三十日内，持有关证件向原登记的税务机关中请办理变更登记。
第5题根据《税收征管法》及其实施细则的规定，企业向税务机关申报输税务登记的时间是( )。
A 自领取营业执照之日起15日内B 自领取营业执照之日起30日内C 自申请营业执照之日起45日内D 自申请营业执照之日起60日内【正确答案】：B【本题分数】：1.0分【答案解析】模考吧网提供最优质的模拟试题，最全的历年真题，最精准的预测押题！。
(完整版)税收征管法试题及答案资料
税收征管一、单项选择题1、新《征管法》已由中华人民共和国第九届全国人民代表大会常务委员会第二十一次会议于（C ）修订通过。
Ａ．２００１年２月１日Ｂ．２００１年３月１５日Ｃ．２００１年４月２８日Ｄ．２００１年５月１日2、（A ）规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
Ａ．法律、行政法规Ｂ．国家税务总局Ｃ．省级税务机关Ｄ．主管税务机关3、从事生产、经营的纳税人，税务登记内容发生变化的，自工商行政管理机关办理变更登记之日起（C ）日内或者在向工商行政管理机关申请办理注销登记之前，持有关证件向税务机关申报办理变更或者注销税务登记。
Ａ．１０Ｂ．１５Ｃ．３０Ｄ．６０4、发票的管理办法由（A ）规定。
Ａ．国务院Ｂ．财政部Ｃ．国家税务总局Ｄ．省、自治区、直辖市国家税务局、地方税务局5、法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人称为（D ）。
Ａ．纳税人Ｂ．代扣代缴税款义务人Ｃ．代收代缴税款义务人Ｄ．扣缴义务人6、从事生产、经营的纳税人应当按照国家有关规定，持税务登记证件，在银行或者其他金融机构开立基本存款账户和其他存款账户，并将其（D）账号向税务机关报告。
Ａ．基本存款Ｂ．一般存款Ｃ．临时存款Ｄ．全部7、（D）应当按照国家有关规定，持税务登记证件，在银行或者其他金融机构开立基本存款帐户和其他存款帐户，并将其全部帐号向税务机关报告。
Ａ．纳税人Ｂ．扣缴义务人Ｃ．纳税人和扣缴义务人Ｄ．从事生产、经营的纳税人8、银行和其他金融机构应当在从事生产、经营的纳税人的帐户中登录税务登记证件号码，并在税务登记证件中登录从事生产、经营的纳税人的（D ）。
Ａ．征管编码Ｂ．经营地址Ｃ．税务登记证件号码Ｄ．帐户帐号9、某企业２００１年３月份（税款所属期）应纳税额８万元，按规定应在４月１０日前缴纳，但由于种种原因直到５月１０日才缴纳，该纳税人实际应缴纳税款和滞纳金应为（D）元。
Ａ．８００００Ｂ．８４８００Ｃ．８１２００Ｄ．８３６００10、企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照（A）收取或者支付价款、费用。
精选新版全国税收执法资格完整考题库588题(含标准答案)
2020年全国税收执法资格考试题库588题[含参考答案]一、填空题1．税收征收管理的目的，是保证（税收职能)的实现。
2．我国将纳税人分为一般纳税人和小规模纳税人两大类3．增值税实行凭国家印发的增值税专用发票注明的税款进行抵扣的制度。
目前正在推进的“金税工程”，其根本目的就是为了管好增值税发票。
4．消费税的纳税人是在中华人民共和国境内生产.委托加工和进口规定消费品的单位和个人，以及国务院确定的销售规定的消费品的其他单位和个人，为消费税纳税人。
5．消费税是价内税，实行从价定率.从量定额。
6．营业税的计税依据是营业额。
即纳税人提供应税劳务.转让无形资产或者销售不动产收取的全部价款和价外费用。
7．车辆购置税是对有取得并自用应税车辆的行为的单位和个人征收的一种税。
车辆购置税实行从价定率的计税方法，税率为10%。
车辆购置税应纳税额 = 计税价格×税率。
8．房产税由产权所有人缴纳。
9．我省房产税依照房产原值一次减除30%后的余值计算缴纳。
10．跨省.自治区.直辖市使用的车船，纳税地点为车船的登记地。
11．对税务行政相对人（同一个违法行为)不得给予两次以上罚款的行政处罚。
12．2006年12月31日，国务院发布《国务院关于修改〈中华人民共和国城镇土地使用税暂行条例〉决定》，统一了内外资企业的土地使用税，并自2007年起执行。
13．根据抵扣范围不同，增值税通常可分为“消费型增值税”.“生产型增值税”和“收入型增值税”三种。
我国自2009年起实行消费型增值税。
14．耕地占用税以纳税人实际占用的耕地面积为计税依据，按规定适用税额一次性征收。
15．在中华人民共和国境内，车辆.船舶的所有人或者管理人为车船税纳税人，应当依照规定缴纳车辆税。
其中，所称车船，是指依法应在车船管理部门登记的车船。
16．体现税务管理.税款征收.税务检查三者关系的税收管理体制就是（税收征管模式)。
17．因纳税人.扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在（)年内可以追征税款.滞纳金；有特殊情况的，追征期可以延长到（3，5)年。
税务执法考试题库和答案
税务执法考试题库和答案一、单选题1. 根据《中华人民共和国税收征收管理法》，税务机关在税务检查中有权采取的措施不包括以下哪一项？A. 查询纳税人存款账户B. 查封、扣押纳税人的商品、货物C. 检查纳税人的账簿、记账凭证D. 要求纳税人提供担保答案：D2. 纳税人未按照规定期限缴纳税款的，税务机关除责令限期缴纳外，还可以采取以下哪种措施？A. 处以罚款B. 加收滞纳金C. 吊销营业执照D. 限制出境答案：B3. 根据《中华人民共和国税收征收管理法》，税务机关在什么情况下可以采取税收保全措施？A. 纳税人有逃避纳税义务行为B. 纳税人有欠税行为C. 纳税人有违法行为D. 纳税人有转移财产行为答案：A4. 纳税人对税务机关作出的税务处理决定不服的，可以在接到通知之日起多少日内申请行政复议？A. 15日B. 30日C. 60日D. 90日答案：C情况下可以采取强制执行措施？A. 纳税人逾期不缴纳税款B. 纳税人逾期不缴纳滞纳金C. 纳税人逾期不缴纳罚款D. 以上都是答案：D二、多选题6. 以下哪些行为属于逃税行为？A. 隐匿财产B. 转移财产C. 提供虚假的纳税资料D. 虚开增值税专用发票答案：ABCD取哪些措施进行税务检查？A. 询问纳税人B. 检查纳税人的账簿、记账凭证C. 检查纳税人的商品、货物D. 检查纳税人的存款账户答案：ABCD8. 以下哪些情形下，税务机关可以采取税收保全措施？A. 纳税人有逃避纳税义务行为B. 纳税人有欠税行为C. 纳税人有违法行为D. 纳税人有转移财产行为答案：AD9. 纳税人对税务机关作出的税务处理决定不服的，可以采取哪些救济措施？A. 申请行政复议B. 提起行政诉讼C. 申请仲裁D. 申请调解答案：AB10. 根据《中华人民共和国税收征收管理法》，税务机关在什么情况下可以采取强制执行措施？A. 纳税人逾期不缴纳税款B. 纳税人逾期不缴纳滞纳金C. 纳税人逾期不缴纳罚款D. 纳税人逾期不缴纳税款、滞纳金和罚款答案：D三、判断题11. 纳税人有逃避纳税义务行为的，税务机关可以采取税收保全措施。
税收征管知识测试(多项选择)题与答案解析
二、多项选择题1、按照《税务稽查工作规程》的规定，下列应按稽查一般程序查处的案件有（）A 偷税、逃避追缴欠税导致税收流失的B 查补税额在20000元以上的C 私自印制、伪造、倒卖发票的D 私自制作发票监制章、发票防伪用品的2、按照《税务稽查工作规程》的规定，下列关于税务稽查案卷说法正确的是（）A 对只补税未进行税务行政处罚的案件或者经查实给予退税的案件，其案卷保管期限为15年。
B 对定性为偷税、骗税、抗税并进行了行政处罚的案件，其案卷保管期限为永久。
C 税务稽查案件，应于结案后的六十日内，经审理部门审查无误后立卷归档。
D 对项目填写不全的发票违法行为处以500元罚款的稽查案件，其案卷保管期限为10年3、下列关于调取帐簿资料说法错误的（）A 经县以上税务局（分局）局长可以调取纳税人、扣缴义务人以前会计年度的帐簿、凭证等有关纳税资料。
B 仅限于调取纳税人、扣缴义务人以前会计年度的帐簿、凭证等有关纳税资料。
C 经县以上税务局（分局）局长批准，可以调取纳税人、扣缴义务人当年的帐簿、凭证等有关纳税资料D 税务机关调取纳税人、扣缴义务人当年的帐簿、凭证等有关纳税资料，必须在30日内完整退还4、税务稽查审理主要是对以下内容进行确认（）A 违法事实是否清楚，证据是否确凿，数据是否准确，资料是否齐全B 适用税收法律、法规、规章是否得当C 是否符合法定程序D 拟定的处理意见是否得当5、《税收征管法》赋予税务机关在稽查过程中可行使以下职权（）A 查帐权B 责成提供资料权C 调查取证权D 采取税收保全及强制执行措施权6、按照《税务稽查工作规程》的规定，下列（）属于《税务稽查报告》的主要内容。
A 主要违法事实及手段B 被查对象的基本情况C 处理意见及依据D 稽查过程中采取的措施7、税务稽查按照稽查对象的来源、稽查目的不同进行分类，税务稽查可分为（）A 日常稽查B 专项稽查C 专案稽查D 全面稽查8、税务稽查流程主要经过以下程序（）A 纳税人自查B 选案C 实施稽查D 定案处理E 移送案件9、按照现行规定，下列各项属于偷税所采取的手段有（）A 伪造记帐凭证B 擅自销毁帐簿C 进行虚假纳税申报D 经税务机关通知申报而拒不申报10、纳税人有（）行为的，由税务机关责令限期改正，可以处2000元以下的罚款；情节严重的，处以2000元以上10000元以下的罚款。
税收知识测试题及答案
税收知识测试题及答案一、单项选择题（每题2分，共10题，满分20分）1. 我国个人所得税的起征点是多少元？A. 3500元B. 5000元C. 8000元D. 10000元答案：B2. 增值税的纳税人包括哪些？A. 销售货物的单位和个人B. 提供加工、修理修配劳务的单位和个人C. 进口货物的单位和个人D. 以上都是答案：D3. 企业所得税的税率是多少？A. 15%B. 20%C. 25%D. 30%答案：C4. 以下哪项不属于税收的特征？A. 强制性B. 无偿性C. 固定性D. 自愿性答案：D5. 我国税收征收管理法规定，纳税人应当自领取营业执照之日起多少日内办理税务登记？A. 15日B. 30日C. 45日D. 60日答案：B二、多项选择题（每题3分，共5题，满分15分）1. 以下哪些属于我国现行的税种？A. 增值税B. 消费税C. 个人所得税D. 房产税答案：ABCD2. 企业所得税的计税基础包括哪些？A. 销售收入B. 投资收益C. 营业外收入D. 政府补助答案：ABC3. 个人所得税的征税对象包括哪些？A. 工资、薪金所得B. 个体工商户的生产、经营所得C. 财产租赁所得D. 偶然所得答案：ABCD4. 以下哪些行为需要缴纳增值税？A. 销售货物B. 提供加工、修理修配劳务C. 进口货物D. 提供无形资产答案：ABCD5. 以下哪些属于税收优惠政策？A. 减免税B. 退税C. 先征后返D. 税收抵免答案：ABCD三、判断题（每题1分，共5题，满分5分）1. 个人所得税的起征点是固定的，不会随经济发展而调整。
（错）2. 增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。
（对）3. 企业所得税的税率对所有企业都是一样的。
（错）4. 税收具有强制性、无偿性、固定性的特点。
（对）5. 税收优惠政策只针对特定行业或企业。
（错）四、简答题（每题5分，共2题，满分10分）1. 请简述税收的作用。
征管法考试题及答案
征管法考试题及答案一、单项选择题（每题2分，共10题，共20分）1. 根据《征管法》规定，下列哪项不属于税务机关的职责？A. 征收税款B. 管理税务登记C. 制定税收政策D. 稽查税收违法行为答案：C2. 纳税人在什么情况下可以申请延期缴纳税款？A. 自然灾害B. 经营困难C. 财务报表未完成D. 税务机关要求答案：B3. 税务机关在进行税务检查时，可以采取哪些措施？A. 查阅账簿B. 询问纳税人C. 检查货物D. 以上都是答案：D4. 纳税人未按规定期限缴纳税款，税务机关可以采取哪些措施？A. 责令限期缴纳B. 加收滞纳金C. 强制执行D. 以上都是答案：D5. 纳税人对税务机关的决定不服，可以采取哪些救济措施？A. 申请复议B. 提起行政诉讼C. 申请仲裁D. 以上都是答案：B6. 根据《征管法》，哪些情况下税务机关可以对纳税人进行罚款？A. 偷税B. 抗税C. 骗税D. 以上都是答案：D7. 纳税人在什么情况下可以享受税收优惠？A. 自然灾害B. 经营困难C. 符合国家规定的条件D. 以上都是答案：C8. 纳税人在什么情况下需要进行税务登记？A. 开始经营活动B. 变更经营地址C. 终止经营活动D. 以上都是答案：D9. 税务机关在什么情况下可以对纳税人进行税收保全？A. 纳税人可能逃避纳税义务B. 纳税人可能转移财产C. 纳税人可能隐匿账簿D. 以上都是答案：D10. 纳税人在什么情况下需要进行税务申报？A. 每月B. 每季度C. 每年D. 根据税法规定的时间答案：D二、多项选择题（每题3分，共5题，共15分）1. 根据《征管法》，税务机关在哪些情况下可以对纳税人进行税收保全？A. 纳税人可能逃避纳税义务B. 纳税人可能转移财产C. 纳税人可能隐匿账簿D. 纳税人可能销毁账簿答案：ABCD2. 纳税人在哪些情况下可以申请减免税？A. 自然灾害B. 经营困难C. 符合国家规定的条件D. 以上都是答案：C3. 根据《征管法》，税务机关在进行税务检查时，可以采取哪些措施？A. 查阅账簿B. 询问纳税人C. 检查货物D. 检查场所答案：ABCD4. 纳税人在什么情况下需要进行税务申报？A. 每月B. 每季度C. 每年D. 根据税法规定的时间答案：D5. 根据《征管法》，税务机关可以对纳税人采取哪些强制措施？A. 责令限期缴纳B. 加收滞纳金C. 强制执行D. 以上都是答案：D三、判断题（每题1分，共5题，共5分）1. 纳税人未按规定期限缴纳税款，税务机关可以加收滞纳金。
《税收征管法》word版
Law of the People's Republic of China on the Administrationof Tax Collection<Adopted at the 27th Meeting of the Standing Committee of the Seventh National People's Congress on September 4, 1992; amended in accordance with the Decision on Amending the Law of the People's Republic of China on the Administration of Tax Collection made by the Standing Committee of the Eighth National People's Congress at its 12th Meeting on February 28, 1995; revised at the 21st Meeting of the Standing Committee of the Ninth National People's Congress on April 28, 2001 and promulgated by Order No.49 of the President of the People's Republic of China on April 28, 2001> ContentsChapter I General ProvisionsChapter II Tax AdministrationSection 1 Tax RegistrationSection 2 Administration of Accounting Books and V ouchersSection 3 Tax DeclarationChapter III Tax CollectionChapter IV Tax InspectionChapter V Legal LiabilitiesChapter VI Supplementary ProvisionsChapter IGeneral ProvisionsArticle 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply.No units including government departments or individuals may, in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection.Article 4 Units and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents.Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations.Article 5 The competent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country. The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council.The local people's governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, andsupport the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law.The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law.No units or individuals may obstruct the tax authorities from performing their duties in accordance with law.Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a information-sharing system among tax authorities and other administrative departments of the governments.Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax.Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge about payment of tax and provide, free of charge, the taxpayers with consultancy relating to payment of tax.Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax.Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax.With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves; they shall, in accordance with law, have the right to apply for administrative reconsideration, take administrative proceedings, request State compensation, etc.Taxpayers and withholding agents shall have the right to accuse tax authorities and officials of their violation of laws and rules of discipline and report such violations.Article 9 Tax authorities should enhance the level of their contingents, in order to improve the political and vocational quality of the tax officials.Tax authorities and officials shall implement laws impartially, devote themselves to their duties, be honest and upright, treat people politely, serve them with civility, respect and protect the rights of taxpayers and withholding agents and, in accordance with law, accept supervision.No tax officials may extort or take bribes, engage in malpractices for personal gain, neglect their duties, or fail to collect, or undercollect the amount of tax payable; nor may they abuse their power to overcollect tax or deliberately create difficulties for taxpayers or withholding agents.Article 10 Tax authorities at various levels shall establish and improve a system for internal restriction and supervision.The tax authorities at higher levels shall, in accordance with law, exercise supervision over the law-enforcement activities conducted by the authorities at lower levels.Tax authorities at various levels shall conduct inspection to see that their staff members are implementing laws and administrative regulations and observe the norms for incorruptibility and self-discipline.Article 11 The functions and responsibilities of the officials of the tax authorities in charge of tax collection, management, internal checking or administrative reconsideration shall be explicitly defined and shall be separate from each other and mutually restrained.Article 12 Any tax official who, in collecting taxes or investigating and handling cases of violation of laws on tax collection, is an interested party in relation to the taxpayers or withholding agents or the said cases, shall withdraw.Article 13 Every unit or individual shall have the right to report any violations of the laws and administrative regulations on tax collection. The authorities receiving such report and the authorities responsible for investigating and handling the case shall maintain confidentiality in respect of the accuser. The tax authorities concerned shall grant the accuser rewards in accordance with relevant regulations.Article 14 The tax authorities mentioned in this Law refer to the tax bureaus at various levels and their sub-bureaus and tax stations as well as the tax institutions which are established in accordance with the regulations of the State Council and are publicly announced.Chapter IITax AdministrationSection 1Tax RegistrationArticle 15 Enterprises, the branches and the sites engaged in production or business operations established by enterprises in other places, industrial and commercial households and institutions engaged in production or business operations <hereinafter all referred to as taxpayers engaged in production or business operations> shall, within 30 days from the date the business license is obtained, apply to the tax authorities for tax registration by presenting the relevant documents. The tax authorities shall, within 30 days from the date the application is received, issue the tax registration certificate upon examination and verification of the documents.The administrative departments for industry and commerce shall keep the tax authorities regularly informed of their handling of registration and issuing of business licenses upon examination.The items for tax registration by taxpayers and withholding agents other than those specified in the first paragraph of this Article and the measures in this regard shall be formulated by the State Council.Article 16 When a taxpayer engaged in production or business operations intends to make any change in the items of tax registration, he shall, within 30 days from the date he completes the formalities for such change in the business registration with the administrative departments for industry and commerce or before he submits to the said department an application for cancellation of business registration, apply to the tax authorities for the change in or cancellation of tax registration by presenting the relevant documents.Article 17 Any taxpayer engaged in production or business operations shall, in accordance with relevant State regulations and by presenting the tax registration certificate, open a basic deposit account and other deposit accounts in banks or other financial institutions and shall report all the account numbers to the tax authorities.Banks and other financial institutions shall record in the accounts of the taxpayer engaged in production or business operations the number of his tax registration certificate.Where the tax authorities, in accordance with law, inquire about the accounts of a taxpayer engaged in production or business operations, the banks or other financial institutions shall provide assistance.Article 18 Use of tax registration certificates by taxpayers shall be governed by the relevant regulations formulated by the competent department for taxation under the State Council. No tax registration certificate may be lent, altered, damaged, traded or forged.Section 2Administration of Accounting Books and V ouchersArticle 19 Taxpayers and withholding agents shall, pursuant to the relevant laws, administrative regulations and regulations of the competent departments for finance and taxation under the State Council, establish accounting books, keep accounts on the basis of legitimate and valid vouchers andconduct accounting.Article 20 The financial and accounting systems or the financial and accounting procedures and the accounting softwares of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the record.Where the financial and accounting systems or the financial and accounting procedures of taxpayers or withholding agents contravene the relevant regulations on tax collection formulated by the State Council or the departments for finance and taxation under the State Council, the tax payable, the tax withheld and remitted or collected and remitted shall be calculated in accordance with the said regulations.Article 21 The tax authorities are the competent departments in charge of invoices and are responsible for the control and supervision over printing, purchasing, writing out, obtaining, keeping and handing in for cancellation of invoices.When purchasing or selling commodities, providing or receiving business services or engaging in other business activities, all units and individuals shall write out, use or be given invoices.Measures for control of invoices shall be formulated by the State Council.Article 22 The special invoices for value-added tax shall be printed by enterprises designated by the competent department for taxation under the State Council; other invoices shall, pursuant to the regulations of the said department, be printed by the enterprises designated respectively by the national taxation bureaus or local taxation bureaus of provinces, autonomous regions or municipalities directly under the Central Government.No enterprises that are not designated by the taxation bureaus as provided for in the preceding paragraph may print invoices.Article 23 The State, based on the needs of the administration of tax collection, positively promotes the wide use of tax-monitoring devices. Taxpayers shall, in accordance with regulations, install and use tax-monitoring devices, and no one may damage or destroy or, without authorization, alter such devices.Article 24 Taxpayers engaged in production or business operations and withholding agents shall preserve their accounting books, vouchers for the accounts, tax payment receipts and other relevant information for a period as specified by the competent departments for finance and taxation under the State Council.No accounting books, vouchers for the accounts, tax payment receipts or other relevant information may be forged, altered or, without authorization, damaged or destroyed.Section 3Tax DeclarationArticle 25 Taxpayers shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, truthfully complete the formalities for tax declaration and submit tax returns, financial and accounting statements as well as other relevant information on tax payments as required of the taxpayers by the tax authorities in light of actual needs.Withholding agents shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, submit truthful statements on taxes withheld and remitted or collected and remitted as well as other relevant information as required of the withholding agents by the tax authorities in light of actual needs.Article 26 Taxpayers and withholding agents may directly go to the tax authorities to complete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, or, in accordance with regulations, handle the declaration or submission matters mentionedabove by mail, electronic data transmission or other means.Article 27 Where taxpayers or withholding agents are unable to complete the formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit, the time limit may be extended upon examination and approval by the tax authorities.Anyone who is permitted to handle the declaration or submission matters mentioned above within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid last or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination.Chapter IIITax CollectionArticle 28 The tax authorities shall collect tax in accordance with the provisions of laws or administrative regulations. They may not, in violation of such provisions, impose, cease to collect, overcollect, undercollect, collect in advance, postpone the collection of, or apportion tax.The amount of agricultural tax payable shall be determined upon examination in accordance with the provisions of laws and administrative regulations.Article 29 With the exception of tax authorities, tax officials and the units and individuals authorized by the tax authorities in accordance with laws and administrative regulations, no unit or individual may engage in tax collection.Article 30 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provisions of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may request them to perform such obligations.When withholding agents perform the obligations of withholding or collecting tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a taxpayer refuses to do so, the withholding agent shall promptly report the matter to the tax authorities for disposition.The tax authorities shall, in accordance with relevant regulations, pay to withholding agents service fees for withholding or collecting tax.Article 31 A taxpayer or withholding agent shall pay or remit tax in compliance with the time limit as prescribed by laws or administrative regulations, or as determined by tax authorities in accordance with laws or administrative regulations.Where a taxpayer is unable to pay tax within the prescribed time limit on account of special difficulties, he may, upon approval by a national tax bureau or a local tax bureau of a province, autonomous region or municipality directly under the Central Government, defer the payment of tax for a maximum period of three months.Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of 0.05% of the amount of tax in arrears, from the date the tax payment is defaulted.Article 33 A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption.Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people's governments at various levels, the competent departments under the said people's governments, or by units or individuals shall be null and void. Notax authorities may implement such decisions, and they shall instead report the matter to the tax authorities at a higher level.Article 34 When collecting tax, tax authorities shall issue tax payment receipts to taxpayers. When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax.Article 35 If a taxpayer is under one of the following circumstances, tax authorities shall have the power to assess the amount of tax payable by him:<1> where the establishment of accounting books is dispensed with in accordance with the provisions of laws and administrative regulations;<2> where accounting books are required to be established by the provisions of laws and administrative regulations, but they are not established;<3> where the taxpayer damages or destroys accounting books without authorization or refuses to provide information on tax payment;<4> where accounting books are established, but the accounts are not in order or information on costs, receipt vouchers and expense vouchers are incomplete, making it difficult to check the books;<5> where, when the obligation to pay tax arises, the taxpayer fails to complete the formalities for tax declaration within the specified time limit and, after being ordered by tax authorities to make tax declaration within a fixed period of time, still fails to do so upon expiration of the time limit; and<6> where the basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds.The specific procedure and measures for the tax authorities to determine the amounts of the tax payable shall be formulated by the competent department for taxation under the State Council.Article 36 The payment or receipt of money or charges in business transactions between an enterprise, or an establishment or site engaged in production or business operations which is set up by a foreign enterprise in China, and its associated enterprises shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the taxable revenue or income, the tax authorities shall have the power to make reasonable adjustments.Article 37 Where a taxpayer engaged in production or business operations or a taxpayer temporarily engaged in business operations fails to complete the formalities for tax registration in accordance with regulations, the tax authorities shall assess the amount of tax payable by him and order him to make the payment; if he fails to do so, the tax authorities may distrain the commodities or goods of a value equivalent to the amount of tax payable; if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint and return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the distraint, the commodities or goods distrained shall, upon approval of the commissioner of the tax bureau <or sub-bureau> at or above the county level, be auctioned or sold off in accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable.Article 38 Where the tax authorities have grounds to believe that a taxpayer engaged in production or business operations commits an act of tax evasion, they may, prior to the prescribed date of tax payment, order the taxpayer to pay the tax payable within a fixed period of time. If, within the fixed period of time, the tax authorities discover evident signs that the taxpayer is transferring or concealing the taxable commodities, goods or other property, or taxable income, they may order the taxpayer to provide a guaranty for tax payment. If the taxpayer is unable to do so, the tax authorities may, upon approval of the commissioner of the tax bureau <or sub-bureau> at or above the county level, adopt the following tax preservation measures:<1> to notify in writing the bank or any other financial institution with which the taxpayer has opened an account to freeze the taxpayer's deposits to the tune equivalent to the amount of tax payable; and<2> to distrain or seal up the taxpayer's commodities, goods or other property to the value equivalent to the amount of tax payable.Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax preservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau <or sub-bureau> at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's frozen deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the tax preservation measures.Article 39 Where a taxpayer makes the tax payment within the fixed period of time while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.Article 40 Where a taxpayer engaged in production or business operations or a withholding agent fails to pay or remit tax within the prescribed time limit, or a tax payment guarantor fails to pay the guaranteed amount of tax within the prescribed time limit, the tax authorities shall order him to pay the tax within a fixed period of time. Where he fails to pay the tax on the expiration of the time limit, the tax authorities may, upon approval of the commissioner of the tax bureau <or sub-bureau> at or above the county level, adopt the following compulsory enforcement measures:<1> to notify in writing the bank or any other financial institution with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from his deposits;<2> to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.When executing the compulsory enforcement measures, the tax authorities shall do the same with regard to the surcharge which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph.Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the compulsory enforcement measures.Article 41 No units or individuals other than the statutory tax authorities may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Articles 37, 38 and 40 of this Law.Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power and procedures prescribed by law, and they may not seal up or distrain any housing and articles for use which are necessary for the daily lives of the taxpayer himself and the family members he supports.Article 43 Where the tax authorities abuse their power and, in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures, thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authorities shall be liable for compensation in accordance with law.Article 44 Where the taxpayer, who defaults on tax payment, or his legal representative needs toleave the territory of China, either of them shall pay the amount of the tax payable and the surcharge thereon with, or provide a guaranty to, the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid nor a guaranty is provided, the tax authorities may notify the exit administration to prevent him from leaving the country.Article 45 Tax collection by the tax authorities shall have precedence over unwarranted claims, except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpayer's property is distrained, tax collection shall have the precedence over the exercise of the right of mortgage, pledge or lien.Where a taxpayer defaults on tax payment and is at the same time fined and his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and confiscation of unlawful gains.The tax authorities shall regularly announce the taxes defaulted on by taxpayers.Article 46 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge, he shall explain to the mortgagee or pledgee about his default on tax payment. The mortgagee or pledgee may request the tax authorities to provide information about the default.Article 47 The tax authorities shall issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law. If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayer after the separation shall bear joint and several liability for the unfulfilled duty.Article 49 Any taxpayer who defaults on payment of a considerable amount of tax shall, before disposing of his real estate or large amount of fixed assets, report the matter to the tax authorities.Article 50 Where a taxpayer who defaults on tax payment is indolent in exercising his natural creditor's rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Articles 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission.Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from fulfilling the duty to pay the tax or from bearing the legal liability.Article 51 Where the tax authorities discover that a taxpayer makes a tax payment in excess of the amount of tax payable, they shall immediately refund the excess payment; where a taxpayer discovers the same, he may, within three years from the date the payment is made, claim from the tax authorities a refund of the excess payment, plus the interests calculated according to the bank interest rates at the time, and the tax authorities shall immediately pay back the money upon examination and verification of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in relevant laws and administrative regulations.Article 52 Where a taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears without, however, the imposition of any surcharge thereon.Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation or other faults, the tax authorities may, within three years, pursue the collection of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection of the tax in arrears may be extended to five years.Where a taxpayer evades, refuses to pay or practises fraud in tax payment and the tax authorities。
税收征管基础知识习题
1.税收征管的主体是（A）A.各级税务机关B.纳税人C.扣缴义务人D.纳税担保人2.（A）是国家税务机关对纳税人应纳税额征收入库过程进行组织、计划、指挥、协调和监督的一种行政管理活动。
A.税收征管B.税收计划C.税务稽查D.纳税评估3.税务管理、税款征收、税务检查是征收管理的主要内容, 它们是相互联系、相互补充、相互依存又互制约的统一的有机整体。
以申报纳税和税款解缴入库为主要内容的税款征收, 是（B）, 它是整个征收管理的中心环节, 也是其主要目的之所在A.事前管理B.事中管理C.事后管理4.信息管税要求就是以税收风险管理理念为指导, 以现代信息技术为依托, 加强业务与技术融合, 努力解决征纳双方信息不对称的问题。
其主线是（A）A.以对涉税信息的采集、分析、应用为主线B.金税三期建设为主线C.基于云计算构建税收信息化系统为主线D.基于信息化构建纳税人信用等级体系为主线5.实施税源专业化管理, 必须建立并实施以风险管理为导向的管理流程。
风险管理的主要流程是（D）A.制定风险计划—风险信息采集—风险等级排序—风险分析识别—风险应对—过程监控和绩效考核B.制定风险计划—风险信息采集—风险分析识别—风险应对—风险等级排序—过程监控和绩效考核C.风险信息采集—制定风险计划—风险等级排序—风险分析识别—过程监控和绩效考核—风险应对D.制定风险计划—风险信息采集—风险分析识别—风险等级排序—风险应对—过程监控和绩效考核6.《纳税服务工作规范》是根据（ C ）制定的。
A.宪法和中华人民共和国税收征收管理法实施细则B.民事诉讼法和中华人民共和国税收征收管理法C.中华人民共和国税收征收管理法和中华人民共和国税收征收管理法实施细则D.国务院文件和宪法7、纳税人因有特殊困难, 不能按期缴纳税款的, 经省、自治区、直辖市国家税务局、地方税务局批准, 可以延期缴纳税款, 但是最长不得超过( A )。
A.三个月B.一个月C.两个月D.六个月8、以核查申报真实性、合法性为重点就是要求强化纳税评估。
财务税收管理练习题及参考答案(doc 121页)
财务税收管理练习题及参考答案(doc 121页)税收管理员习题答案一、填空题1、《中华人民共和国税收征收管理法》及其实施细则、国家税务总局关于进一步加强税收征管工作的若干意见》2、税收征管的质量和效率3、税收管理员4、税收管理员制度5、“一户式”6、管户责任和工作要求7、各项税收法律法规和政策8、纳税人服务的意识9、商业秘密和个人隐私10、税款征收、税务稽查11、零散税收12、实行双人上岗制度13、票款分离14、交通不便地区和集贸市场15、轮换、轮换的时限16、工作计划进行17、两18、《税务文书送达回证》19、其税源管理部门20、工作业绩21、能级管理22、玩忽职守或徇私舞弊23、“淡化责任、疏于管理”24、“强化管理”25、以申报纳税和优化服务为基础26、质量和效率27、基层税务机关28、税源管理部门29、负有管户责任30、税务执法资格31、个性化服务32、优化纳税服务33、《纳税服务工作规范（试行）》34、《纳税信用等级评定管理试行办法》35、两个年度36、四37、税收管理员38、又不等于39、1236640、税收援助41、行政区域码+组织机构代码107、取得第一笔收入之日108、真实性、及时性109、生产经营信息110、外部信息交换111、真实性准确性定性定量112、强化管理人机结合分类实施113、税源管理部门税收管理员上级税务机关114、税务分局税务所115、申报所在地监管地116、评估对象通用分析特定分析117、预警值118、所有纳税人应纳所有税种119、计算机自动人工分析重点抽样120、属地管理管户责任121、提请纳税人自行改正122、《税务约谈通知书》123、财务会计124、税务代理人125、偷税逃避追缴欠税骗取出口退税126、征管部门业务规程127、计划统计128、确定评估对象实地调查约谈举证评估处理129、30130、法规131、计算机初审人工案头分析132、《纳税评估稽查线索移交单》稽查部门133、2134、本期投入原材料÷本期产成品成本135、净利润÷平均净资产136、本期应纳增值税额÷本期应税主营业务收入137、应纳所得税额÷主营业务收入138、采集139、销售数量140、实地查验141、测定估算142、税务检查143、本期主营业务收入－基期主营业务收入144、期初存货成本+期末存货成本145、负债总额÷资产总额146、应纳税额增长率÷工（商）业增加值增长率147、出口收入-出口成本148、期末应收账款－期初应收账款149、期末存货较期初增加额+本期销售成本150、移交稽查151、消费型增值税、收入型增值税、生产型增值税。
2023重庆市税务系统-征管评估考试题库(含答案)
2023重庆市税务系统-征管评估考试题库（含答案）学校:________ 班级:________ 姓名:________ 考号:________一、单选题(20题)1.由于电子缴税故障等非纳税人、扣缴义务人原因，致使纳税人、扣缴义务人未缴或少缴税款而产生的滞纳金，税务机关依职权()。
A.加收滞纳金B.不予加收滞纳金C.抵免滞纳金D.抵免税金2.()规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
A.法律、行政法规B.国家税务总局C.省级税务机关D.主管税务机关3.纳税人对税务机关作出的()不服的，可以直接向人民法院起诉。
A.纳税B.担保税款C.减免税款D.税务行政处罚决定4.对于一次还本付息的长期借款，其应付利息的核算账户是()。
A.预提费用B.长期借款C.长期应付款D.其他应付款5.税务机关应当在举行听证的()将《税务行政处罚听证通知书》送达当事人。
A.3日前B.5日前C.7日前D.15日前6.发现纳税人有偷税、逃避追缴欠税、骗取出口退税、抗税或其他需要立案查处的税收违法行为嫌疑的，要移交()处理。
A.分局(所)长处理B.征管科长C.县(区)局长D.税务稽查部门7.征管法实施细则第二十九条规定账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当合法、真实、完整。
账簿、记账凭证、报表、完税凭证、发票、出口凭证以及其他有关涉税资料应当保存()年;但是，法律、行政法规另有规定的除外。
A.5B.8C.10D.208.高新技术企业优惠税率为()A.25%B.15%C.减半征收D.所得在30万元以下才可享受优惠9.税务机关对企业实施转让定价纳税调整后，应自企业被调整的最后年度的下一年度起()内实施跟踪管理。
A.1年B.3年C.5年D.10年10.现代税收征管流程体系是以()为驱动。
A.数据情报管理B.日常管理C.税种、专业事项管理D.风险管理11.张某欠缴税款50万元，刘某欠张某到期借款100万元，张某从未向刘某主张过返还。
税收征管基础知识题库(完美排版)
税收基础知识题库37、我国实行以（B）为特征的地方税制体系。
A、分权B、中央集权C、分权与集权相结合D、复合集权38、我国现行税制中，下列属于真正意义上的中央税种的是（A）。
A、消费税B、增值税C、企业所得税D、个人所得税39、我国现行税制中，下列属于真正意义上的地方税种的是（D）。
A、消费税B、增值税C、企业所得税D、房产税40、按（A）分类是我国税种的基本分类方法。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同41、按（A）分类，我国税种可划分为流转税、所得税、资源税、财产税和行为税五大类。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同42、按（B）分类，我国税收可以分为中央税和地方税。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同43、按（D）分类，我国税收可以分为工商税收、关税、农（牧）业税收。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同44、按（C）分类，我国税收可以分为价内税和价外税。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同45、下列税种中不属于流转税的是（C）。
A、增值税B、营业税C、个人所得税D、消费税46、下列税种中属于流转税的是（D）。
A、个人所得税B、土地增值税C、房产税D、消费税47、我国现行税制中，下列属于中央、地方共享税的是（B）。
A、关税B、增值税C、房产税D、消费税48、我国现行税制中，下列不属于中央与地方共享税的是（A）。
A、房产税B、增值税C、个人所得税D、企业所得税49、我国现行税制中，下列属于地方税的是（A）。
A、农业税B、增值税C、个人所得税D、企业所得税50、我国现行税制中，下列不属于地方税的是（B）。
A、车船使用税B、增值税C、土地增值税D、土地使用税51、我国现行税制中，下列属于中央税的是（B）。
征收管理-税收征管体制改革与基础事项管理试题练习题库(附答案)
税收征管体制改革与基础事项管理试题一、单选题1.将基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等各项社会保险费交由税务部门统一征收的时间是（）A.2019年5月1日B.2018年7月1日C.2018年10月1日D.2019年1月1日答案：D答案解析：根据《国税地税征管体制改革方案》从2019年1月1日起，将基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等各项社会保险费交由税务部门统一征收。
知识点：征管评估——专业知识与技能——第二章税收征管体制改革与基础事项规范——第一节税收征管体制2.复议机关应当自受理申请之日起60日内作出行政复议决定；情况复杂，不能在规定期限内作出行政复议决定的，经复议机关负责人批准，可以适当延长，并告知申请人和被申请人；但延长期限最多不超过（）。
A.20日B.30日C.60日D.90日答案：B答案解析：根据《税收征管操作规范》4.3.1.3.6行政复议期限特殊处理【业务概述】。
知识点：征管评估——专业知识与技能——第二章税收征管体制改革与基础事项规范——第四节法律追责与救济事项3.为高质量推进新时代税收现代化提供有力制度保证，更好发挥收税在国家治理中的下列哪些作用（）A.基础性、支柱性、保障性B.临时性、支柱性、保障性C.基础性、支柱性、保险性D.基础性、支撑性、保障性答案：A答案解析：为高质量推进新时代税收现代化提供有力制度保证，更好发挥收税在国家治理中的基础性、支柱性、保障性作用，更好服务决胜全面建成小康社会。
知识点：征管评估——专业知识与技能——第二章税收征管体制改革与基础事项规范——第一节税收征管体制4.以下适用简易程序处罚的是（）A.对公民处以150元罚款B.对法人或者其他组织处以5000元罚款C.对公民处以500元罚款D.依法可以不予行政处罚的答案：A答案解析：根据《中华人民共和国行政处罚法》（中华人民共和国主席令第70号）第五十一条违法事实确凿并有法定依据，对公民处以二百元以下、对法人或者其他组织处以三千元以下罚款或者警告的行政处罚的，可以当场作出行政处罚决定。
某市国税税收管理员考试试题及答案
某市国税税收管理员考试试题及答案一、选择题（每题2分，共20分）1. 以下哪项属于税收的基本特征？（）A. 强制性B. 有偿性C. 固定性D. 自愿性答案：A、C2. 我国的税收征收管理机关不包括以下哪项？（）A. 国家税务总局B. 地方税务局C. 海关D. 工商行政管理机关答案：D3. 税收征收管理法规定，税务机关应当自收到税款之日起多长时间内开具完税凭证？（）A. 当场B. 3个工作日C. 5个工作日D. 10个工作日答案：A4. 以下哪种税收属于中央税？（）A. 增值税B. 企业所得税C. 个人所得税D. 关税答案：D5. 以下哪项属于税收减免的范畴？（）A. 减半征收B. 免税C. 先征后退D. 延期缴纳答案：A、B、C、D6. 以下哪种税收属于地方税？（）A. 营业税B. 消费税C. 车辆购置税D. 房产税答案：D7. 税收管理员在征收税款时，应当遵循以下哪项原则？（）A. 公平B. 合法C. 严格D. 高效答案：B8. 以下哪种情况下，税务机关可以采取税收保全措施？（）A. 纳税人未按照规定期限办理税务登记的B. 纳税人有逃避纳税义务行为的C. 纳税人未按照规定期限申报纳税的D. 纳税人未按照规定期限缴纳欠税的答案：B9. 以下哪种税收属于共享税？（）A. 增值税B. 企业所得税C. 个人所得税D. 资源税答案：A10. 税收管理员在办理税务登记时，应当遵循以下哪项原则？（）A. 简便B. 准确C. 完整D. 及时答案：B、C、D二、判断题（每题2分，共20分）11. 税收具有强制性，纳税人必须依法纳税，否则将承担法律责任。
（）答案：正确12. 税收管理员在征收税款时，可以自行决定征收标准和征收方式。
（）答案：错误13. 税收管理员在办理税务登记时，应当一次性告知纳税人所需材料。
（）答案：正确14. 税收减免是国家对特定纳税人或者特定税收项目的优惠措施。
（）答案：正确15. 税收管理员在征收税款时，应当使用统一的税收票证。
2023年海南省税务系统-征管评估典型题汇编(含答案)
2023年海南省税务系统-征管评估典型题汇编（含答案）学校:________ 班级:________ 姓名:________ 考号:________一、单选题(20题)1.《税收征管法》第86条规定违反税收法律，行政法规应当给予行政处罚的行为，在5年内未被发现的，不再给予行政处罚。
这里规定的期限，从违法行为发生之日起计算;如果违法行为有连续或继续状态的，从()之日起计算。
A.违法行为发生B.违法行为查处C.违法行为终了D.违法行为开始2.下列税种中，纳税人与负税人通常一致的是()A.营业税B.企业所得税C.消费税D.增值税3.合伙会计师事务所适用个人所得税法缴纳所得税，按下列哪个应税项目计税()。
A.工资所得B.个体工商户的生产、经营所得C.劳务报酬所得D.对企、事业单位的承包经营、承租经营所得4.股息、红利等权益性投资收益，除国务院财政、税务主管部门另有规定外，按照()的日期确认收入的实现。
A.被投资方做出利润分配决定B.实际分配时C.取得时5.以下各项中，不属于纳税评估特点的是()。
A.针对同一纳税人或同一涉税行为可以进行多次评估;在评估过程中，征纳两方都负有举证责任B.评估在法律上没有时效限制C.评估的具体方法可以灵活多变、因人而异6.按照科技加管理的思想，《税收征管法》规定要加强税收征收管理()的现代化建设。
A.档案资料B.干部队伍C.硬件设施D.信息系统7.财务会计制度及核算软件备案报告事项中，以下哪项资料无需报送()。
A.《财务会计制度及核算软件备案报告书》B.财务人员身份证复印件C.纳税人财务、会计制度或纳税人财务、会计核算办法D.财务会计核算软件、使用说明书原件及复印件(使用计算机记账的纳税人)8.按照企业所得税法的规定，宣传媒介的收费，应在()确认收入A.相关的广告或商业行为出现于公众面前时B.安装完工进度C.完成安装时9.某酒厂的自产粮食白酒抵偿另一个单位的货款，消费税的计税销售额应选择()。
征管法习题
第三部分税收管理习题及答案第一章税收征管一、单项选择题．1．《税收征管法》的首要立法目的是( )。
A．筹集财政收入B．加强税收征管C．规范税收征收和缴纳D．保障国家财政收入2．下列陈述正确的是( )。
A．税务机关征收的各种税收的征收管理只能依据《税收征收管理法》B．农税机关征收契税，必须遵循《税收征收管理法》 C．由税务机关代征的费用，要参照《税收征收管理法》 D．海关代征增值税，要遵循《税收征收管理法》3．从事生产、经营的纳税人自领取工商营业执照之日起( )内，持有关证件，向税务机关申报办理税务登记。
A．7日 B．10曰C．15日 D．30日4．纳税人被工商行政管理机关吊销营业执照的，应当自营业执照被吊销之日起( )内，向原税务机关申请办理注销登记。
A．10日 B. 15日C．20日 D．30日5．从事生产、经营的纳税人外出经营，白其在同一县(市)实际经营或提供劳务之日起，在连续的 ( )个月内累计超过( )天的，应当自期满之日起( )曰内，向生产、经营所在地税务机关申报办理税务登记。
A．1，30，30 B. 3，90，30C．6，90，30 D．12，180，306．纳税人、扣缴义务人未按规定的期限缴纳或者解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款( )的滞纳金。
A．百分之二 B百分之五C．千分之二 D．万分之五7．伪造并出售伪造的增值税专用发票，数量特别巨大、情节特别严重，严重破坏经济秩序的，处( )的处罚。
A．3年以下有期徒刑或者拘役，并处没收财产B．3年以上10年以下有期徒刑C．10年以上有期徒刑或者无期徒刑D．无期徒刑或者死刑，并处没收财产8．根据《刑法》规定，税务人员徇私不征或少征税款，造成特别重大损失的，处( )。
A．3年以下有期徒刑或拘役B．5年以下有期徒刑C．5年以上有期徒刑D．5年以上10年以下有期徒刑9．根据《税收征收管理法》的规定，税务机关征收税款时，必须开具( )。
2023年海南省税务系统-征管评估知识题库(含答案)
2023年海南省税务系统-征管评估知识题库（含答案）学校:________ 班级:________ 姓名:________ 考号:________一、单选题(20题)1.()年年底，王局局长提出以科技创新推进税收管理现代化，具体来说就是以科技创新为驱动，以优化纳税服务为基础，以推进信息共享为抓手，促进管理理念、管理方式和人力资源配置的变革与创新，使税收征管工作转型升级，实现现代化。
A.2010B.2011C.2012D.20132.税收弹性分析的主要目的就是看()。
A.税收增长与相关的对应经济增长是否协调B.税收的完成进度情况C.经济主体的税收负担情况D.税收的规模3.成本加成法，是以()加上可比非关联交易毛利作为关联交易的公平成交价格。
A.关联交易发生的合理成本B.非关联交易发生的合理成本C.关联交易发生的评估成本D.非关联交易发生的成本4.违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款的，由税务机关没收违法所得，可以并处()的罚款。
A.1万元以下罚款，情节严重的，处1万元以上5万元以下的罚款B.未缴、少缴或者骗取的税款0.5倍以上5倍以下罚款C.1万元以上5万元以下的罚款;情节严重的，处5万元以上50万元以下的罚款;有违法所得的予以没收D.未缴、少缴或者骗取的税款1倍以下的罚款5.在约谈企业、案头审计、布置企业自查、反避税调查过程中，发现企业有严重税收违法行为的，应移送()处理。
A.稽查部门B.法院C.检查院D.政府部门6.按照企业所得税法和实施条例规定，在计算应纳税所得额时，下列支出可以税前扣除的有()。
A.土地增值税税款B.企业所得税税款C.税收滞纳金D.向环保部门缴纳的罚款7.2012年3月31日，甲公司采用出包方式对某固定资产进行改良，该固定资产账面原价为3600万元，预计使用年限为5年，已使用3年，预计净残值为零，采用年限平均法计提折旧。
甲公司支付出包工程款96万元。
税收基础知识试题及答案.doc
税收基础知识考试题库(包括答案)1、依现行企业所得税法规定，纳税人在年度中间合并、分立、终止的，应当自停止生产经营之日起30日内，向主管税务机关办理当期所得税汇算清缴。
(×)2、税收是国家取得财政收入的基本形式。
（√）3、专用发票的稽核检查是加强增值税征收管理的重要措施。
（√）4、下列选项在计算企业所得税时需进行调整的是（ABCD）A、公益性捐赠B、业务招待费C、工会经费D、职工教育经费5、《税收征管法》规定, 扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。
纳税人拒绝的，扣缴义务人采取的措施错误的是（BCD）A、扣缴义务人应当及时报告税务机关进行处理B、书面通知纳税人开户银行暂停支付相当于应纳税款的存款C、立即停止支付应付纳税人的有关款项D、书面通知纳税人开户银行从其存款中扣缴税款6、下列税种中，纳税人与负税人通常不一致的是（ACD）A、营业税B、企业所得税C、消费税D、增值税7、内外资企业所得税在下列政策方面的规定相一致的有（AB）A、境外所得已纳税款的扣除规定B、借款利息费用在税前的列支标准C、高新技术企业的税收优惠D、工资费用在税前的列支8、现行制度规定，对外省（自治区，直辖市）来本地从事临时经营活动的单位和个人，可以要求其提供担保人，或者根据所领购发票的票面限额与数量交纳（C）以下的保证金，并限期缴销发票。
A、2000元B、5000元C、10000元D、20000元9、主管税务机关因发现纳税人不按规定使用减免税款的，税务机关无权停止减免。
（×）10、某中外合资服装企业2002年销货净额为1000万元，其应酬交际费计税的最高比例为（C）A、1‰B、3‰C、5‰D、10‰11、增值税的基本税率是17%。
（√）12、按(A) 分类，我国税种可划分为流转税、所得税、资源税、财产税和行为税五大类。
A、征税对象的性质B、管理和使用权限C、税收和价格的关系D、预算收入构成和征税主管机关的不同13、清朝实行的“初税亩”，正式确立起了我国完全意义上的税收制度。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
税收征管部分试题一、单项选择1、根据《中华人民共和国税收征收管理法》的规定，从事生产经营的纳税人，应当自领取营业执照之日起（）日内，向生产、经营地或者纳税义务发生地主管税务机关申报税务登记，如实填写税务登记表并按照税务机关的要求提供有关证件、资料。
A. 10B. 20C. 30D. 152、根据《中华人民共和国税收征收管理法》的规定，在税款征收方式中，（）一般适用于生产经营规模小、又确无建帐能力，经主管税务机关审核，县级以上（含县级）税务机关批准可以不设置帐薄或者暂缓建帐的小型纳税人。
A. 定期定额征收B. 查定征收C. 查验征收D. 代扣代缴3、已开具发票存根联和发票登记薄应当保存（）A. 1年B.3年C.5年D.10年4、（）是指由纳税人依据账簿记载，先自行计算缴纳税款，事后由税务机关查账核实，如有不符合税法规定的，则多退少补的一种税款征收方式。
A. 查定征收B. 查账征收C. 查验征收D. 自报核缴5、纳税人税务登记内容发生变化时，应自工商行政管理机关办理变更登记（）办理税务变更登记。
A. 之前B. 之日起15日内C. 之日起30日内D. 之后6、根据《税收征管法》规定，纳税人以（）手段拒不缴纳税款的行为是抗税。
A. 拖延、抵制B. 虚假申报C. 暴力、威胁D. 隐瞒收入、虚列支出7、根据《税收征管法》规定，纳税人不办理税务登记，由税务机关责令限期改正，逾期仍不改正，税务机关应对其采取的措施是（）A. 提请工商行政管理机关吊销其营业执照B. 向人民法院提请诉讼C. 没收违法所得D. 处以2000元以上1万元以下罚款8、构成偷税罪的标准之一是（）A. 偷税数额在10万元以上B. 偷税数额在1万元以上C. 偷税数额占应纳税额10%以上的D. 偷税数额占应纳税额10%以上的并且偷税数额在1万元以上9、根据《刑法》第205条规定，虚开增值税专用发票或者虚开用于骗取出口退税抵税的，处于怎样的处罚（情节严重另处）。
A. 处3年以上7年以下有期徙刑，并处拒缴税款1倍以上5倍以下罚金B. 处3年以上有期徙刑，并处拒缴税款1倍以上5倍以下罚金C. 处3年以下有期徙刑或拘役，并处拒缴税款2万元以上20万元以下罚金D. 处3年以上有期徙刑或拘役，并处拒缴税款5万元以上20万元以下罚金10、凡有法律、法规规定的（）、应税财产或应税行为的各类纳税人，均应当按照《税收征收管理法》及其实施细则和国家税务总局印发的《税务登记管理办法》规定办理税务登记。
A. 收入B. 现金收入C. 劳务收入D. 应税收入11、纳税人办理税务登记后，发生改变法定代表人、增加注册资金（资本）的情形，应当办理（）A. 开业登记B. 停业登记C. 注册登记D. 变更登记12、纳税人停业期满未按期复业又不申请延长停业的，税务机关应当视为（）A. 自动注销税务登记B. 已恢复营业，实施正常的税收征收管理C. 自动延长停业登记D. 纳税人已自动接受罚款处理13、税务机关在采取税收保全措施时（）不在保全措施的范围之内。
A.高档消费品B.易腐烂的商品C.个人及其所扶养家属维持生活必需的住房和用品D.金银首饰14、因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到（）年。
A. 五B. 七C. 十D. 十五15、欠缴税款的纳税人（），对国家税收造成损失的，税务机关可以行使代位权。
A.怠于行使到期债权B.放弃到期债务C.无偿转让财产D.以明显不合理的低价转让财产而受让人知道该情形16、当欠缴税款的纳税人无偿转让财产，对国家税收造成损害致使税务机关无法追缴税款，税务机关可以依照合同法的有关规定行使（）A. 抵押权B. 留置权C. 代位权D. 撤销权17、根据《税收征收管理法》的规定，税收保全措施只适用于（）A. 从事生产、经营的纳税人B. 非从事生产、经营的纳税人C. 扣缴义务人D. 纳税担保人18、采取税务强制执行措施前，必须报经（）批准。
A. 县级以上人民政府B. 省级以上税务部门C. 县级以上人民法院院长D. 县级以上税务局（分局）局长19、根据《征管法》的规定，纳税人未按照规定设置、保管账簿或者保管记账凭证和有关资料，逾期未改正，情况严重的，税务机关可处以（）A. 2000元以下的罚款B. 2000元以上5000元以下的罚款C. 2000元以上10000元以下罚款D. 10 000元以上50000元以下罚款20、根据税收征收管理法律制度规定，从事生产、经营的纳税人应当自领取税务登记证件之日起的一定期限内，将其财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备案。
这里的一定期限内是指（）A. 15日内B. 30日内C. 40日内D. 60日内21、根据《税收征收管理法》规定，经县以上税务局(分局)局长批准，税务机关可以对符合税法规定情形的纳税人采取税收保全措施。
下列各项中，属于税收保全措施的是（）A. 责令纳税人暂时停业，限期缴纳应纳税款B. 书面通知纳税人开户银行从其存款中扣缴应纳税款C. 书面通知纳税人开户银行冻结纳税人的金额相当于应纳税款的存款D. 依法拍卖纳税人的价值相当于应纳税款的商品，以拍卖所得抵缴税款22、根据《税收征收管理法》的规定，纳税人逃避、拒绝、阻挠税务机关检查时，税务机关有权采取的措施是（）A. 责令改正并可处以罚款B. 查封账簿C. 冻结纳税人在银行的存款D. 移送司法机关23、纳税人未按照规定将其全部银行帐号向税务机关报告的，由税务机关责令限期改正，可以处以（）以下的罚款。
A. 500元B. 1000元C. 2000元D. 10000元24、纳税人未按照规定使用税务登记证件，或者转借、涂改、损毁、买卖、伪造、税务登记证件的，处（）的罚款，情节严重的处（）的罚款。
A . 2000以上5000元以下B . 2000元以上10000元以下C . 5000元以上20000以下D . 10000元以上50000元以下25、出租车司机张某打电话给税务所长：如不答应减免应缴未缴的三万元税款，就伺机将其撞死。
张某的这种行为属（）A. 骗税行为B. 抗税行为C. 偷税行为D. 逃税行为26、对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或少缴的税款、滞纳金，并处不缴或者少缴的税款（）以上五倍以下的罚款A . 10% B. 20% C . 50% D . 70%27、扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上（）倍以下的罚款A. 1倍B. 2倍C. 3倍D. 5倍28、以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款、滞纳金外，依法追究刑事责任，情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、滞纳金、并处拒缴税（）以下的罚款。
A. 1倍B. 1倍以上2倍C. 1倍以上5倍D. 5倍29、纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款帐户，造成税款流失的，由税务机关处（）的罚款A. 1万元以上5万元以下B. 5万元以上10万元以下C. 10万元以上50万元以下D. 50万元以上100万元以下30、纳税人未按照规定期限报送纳税资料的或者扣缴义务人未按规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，由税务机关责令限期改正，可以处2000元以下的罚款，情节严重的，可以处（）的罚款。
A . 2000元以下 B. 1000元以上10000元以下 C. 2000元以上10000元以下 D. 10000元以上50000元以下31、纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从（）之日起，按日加收滞纳税款万分之五的滞纳金。
A. 滞纳税款B. 办理纳税申报C. 计提税款D. 缴纳税款32、（）应当按照国家有关规定，持税务登记证件，在银行或者其他金融机构开立基本存款帐户和其他存款帐户，并将其全部帐号向税务机关报告。
A、纳税人B、从事生产、经营的纳税人C、扣缴义务人D、纳税人和扣缴义务人33、从事生产、经营的纳税人应当自（）之日起15内，将其财务、会计制度或者财务会计处理办法报送税务机关备案。
A. 筹建期开始B. 领取营业执照或发生纳税义务C. 领取税务登记证件D. 开始生产、经营34、对外省、自治区、直辖市来本辖区从事临时经营活动的单位和个人申请领购的发票的，可根据所领购发票面限额及数量，向主管税务机关交纳（）的保证金。
A. 不超过10000元B. 20000元C. 不超过20000元D. 50000元35、对各种账簿、凭证、报表、发票等涉税资料必须保存（）年以上，销毁时须经主管税务机关审验和批准。
A. 5B. 10C. 15D. 2036、因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款达10万元以上的，税务机关在（）内可以要求纳税人、扣缴义务人补缴税款，滞纳金（）加收。
A. 3年，可以B. 3年，不得C. 5年，不得D. 5年，可以37、新《征管法》已由中华人民共和国第九届全国人民代表大会常务委员会第二十一次会议于（）修订通过。
A. 2001年2月1日B. 2001年3月15日C. 2001年4月28日D. 2001年5月1日38、从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局(分局)局长批准，税务机关可以采取（）措施。
A.强制执行B.税收保全C.刑事拘留D.没收财产39、税务机关对下列违法行为情节严重，罚款额在二千元以上一万元以下的有（）A. 纳税人未按规定使用税务登记证件B. 抗税行为C. 纳税人、扣缴义务人编造虚假计税依据D. 纳税人未按规定期限办理纳税申报二、多项选择1、下列各项中，属于税款征收措施的是（）.A. 加收滞纳金B. 核定应纳税款额C. 补缴和追征税款D. 税收保全措施2、《税收征管法》规定，纳税人有下列（）行为的，应认定为偷税。
A. 未按规定安装税控装置B. 伪造、变造、隐匿、擅自销毁账簿、凭证C. 在账簿上多列支出或不列、少列收入D. 经纳税机关通知申报而拒不申报3、根据《税收征收管理法》的规定，税务登记管理包括（）。
A. 开业登记B. 变更登记C. 注销登记D. 外出经营报验登记4、纳税人采取隐匿，擅自销毁账簿、记账凭证的手段，不缴或者少缴应纳税款，偷税数额占应纳税额的10%以上不满30%，并且偷税数额在1万元以上不满10万元的，或者因偷税被税务机关给予二次行政处罚又偷税的，应追究的刑事责任为（）。