题目内容

关于税务筹划的特点，下列说法中错误的是( )。

A. 合法性是指税务筹划只能在法律许可的范围内进行
B. 专业性是指税务筹划需要借助于具备专业知识的人员来进行
C. 收益性是指纳税人要通过税务筹划活动取得“节税”的税收利益
D. 预期性是指税务筹划可能达不到预期效果所产生的风险

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[听力原文]8-10M: When will the English Evening be taking placeW: It’s at 7:00 on Friday evening.M: Where will the English Evening be heldW: In the department hall.M: Who will attend the partyW: All the students of our department.M: How many items are there on the programW: There are 15, and we’ 11 invite the audience to add to the program.M: What’ s onW: Singing, dancing, poetry reading, short plays, and so on.M: Are they going to be interestingW: Well, you’ ll know after you’ve seen them. Who will attend the party（）

A. Only one student of the department.
B. All the students of the department.
C. Some students in the department.
D. None of the above.

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The fewer restrictions there are on the advertising of legal services, the more lawyers there are who advertise their services, and the lawyers who advertise a specific service usually charge less for that service than lawyers who do not advertise. Therefore, if the state removes any of its current restrictions, such as the one against advertisements that do not specify fee arrangements, overall consumer legal costs will be lower than if the state retains its current restrictions. If the statements above are true, which of the following must be true

A. Some lawyers who now advertise will charge more for specific services if they do not have to specify fee arrangements in the advertisements.
B. More consumers will use legal services if there are fewer restrictions on the advertising of legal services.
C. If the restriction against advertisements that do not specify fee arrangements is removed, more lawyers will advertise their services.
D. If more lawyers advertise lower prices for specific services, some lawyers who do not advertise will also charge less than they currently charge for those services.
E. (E) It the only restriction on the advertising of legal services were those that apply to every type of advertising, most lawyers would advertise their services.

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Corporate officers and directors commonly buy and sell, for their own portfolios, stock in their own corporations. Generally, when the ratio of such inside sales to inside purchases falls below 2 to 1 for a given stock, a rise in stock prices is imminent. In recent days, while the price of MEGA Corporation stock has been falling, the corporation’s officers and directors have bought up to nine times as much of it as they have sold. The facts above best support which of the following predictions

A. The imbalance between inside purchases and inside sales of MEGA stock will grow even further.
B. Inside purchases of MEGA stock are about to cease abruptly.
C. The price of MEGA stock will soon begin to go up.
D. The price of MEGA stock will continue to drop, but less rapidly.
E. (E) The majority of MEGA stock will soon be owned by MEGA’s own officers and directors.

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天宇股份有限公司系增值税一般纳税人，该公司适用的所得税率为33%，增值税率为17%。库存材料采用计划成本核算，材料成本差异率为1%，该公司2008年年初未分配利润为670万元。该公司2008年度内发生如下有关经济业务： (1)采用托收承付方式销售产品一批，销售价款为200万元，本年应收全部销售价款的20%。该产品销售成本为120万元。本年应收的款项尚未收到。 (2)取得罚款收入6万元，存入银行。 (3)结转固定资产清理净损失6.8万元。 (4)以银行存款支付违反税收规定的罚款3万元，非公益性捐赠支出5万元。 (5)以银行存款支付广告费7万元。 (6)销售材料一批，该批材料计划成本为7万元，销售价格为10万元，款项已经收到并存入银行。 (7)计提本期应负担的城市维护建设税30万元，其中产品销售应负担城市维护建设税为28万兀。 (8)计算本年销售应负担的教育费附加1万元，其中产品销售应负担的教育费附加为0.8万元。 (9)计提短期借款利息5万元。 (10)按成本法核算收到被投资单位分配的现金股利6.6万元(属于投资后被投资单位实现的净利润)，假定税法不确认此项投资收益。 (11)计提管理部门使用的同定资产年折旧，该固定资产系2007年12月购入并投入使用，其原价为50.5万元，折旧年限为4年，假使预计净残值为0.5万元，采用直线法计提折旧，按税法规定该固定资产的折旧年限为2年。 (12)公司本年度发生其他管理费用3万元，已用银行存款支付。 (13)计算本年所得税费用和应交所得税，假定本年度应纳税所得额为111300元。 (14)结转“本年利润”和“利润分配——未分配利润”。要求： 1)编制2008年度有关经济业务的会计分录。 2)编制2008年度利润表。

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