题目内容

Countries like the UK, wishing to maintain their own attractions, may well push their own rates lower, ______ further rounds of tax cutting.

A. instigating
B. augmenting
C. sparking
D. integrating

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扣缴义务人办理扣缴税款登记的范围和办法由( )规定。

A. 主管税务机关
B. 省级税务机关
C. 省级以上税务机关
D. 国务院

新发生的出口业务的生产企业自发生首笔出口业务之日起( )内的出口业务，不计算当期应退税额。

A. 3个月
B. 6个月
C. 12个月
D. 24个月

The 40 per cent is tax deductible, suggesting that the provision was made simply to take advantage of this tax ______.

A. concession
B. compromise
C. accommodation
D. renewal

适用于账册不够健全，但是能够控制原材料或进销货的纳税单位采取的税款征收方式是( )。

A. 查账征收
B. 查定征收
C. 查验征收
D. 定额征收