对于不符合规定的发票和其他凭证，包括虚假发票和非法代开发票，（ ）用以税前扣除、出口退税、抵扣税款。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following statements about intangible assets are correct?(1) If certain criteria are met, research expenditure must be recognised as an intangibleasset.(2) Goodwill may not be revalued upwards.(3) Internally generated goodwill should not be capitalised.
A (1) and (2) only B (1) and (3) only C (2) and (3) only
2 .Which of the following statements about provisions, contingencies and events after thereporting period is correct?
A A company expecting future operating losses should make provision for thoselosses as soon as it becomes probable that they will be incurred. B Details of all adjusting events after the reporting period must be disclosed by note ina company’s financial statements. C A contingent asset must be rec...
3 .Which of the following statements about contingent assets and contingent liabilities istrue?(1) A contingent asset should be disclosed by note if an inflow of economic benefits isprobable.(2) A contingent liability should be disclosed by note if it is probable that a transfer ofeconomic benefits to settle it will be required, with no provision being made.(3) No disclosure is required for a contingent liability if it is less than probable that atransfer of economic benefits to settle it will be required.
A 1 only B 2 only C 3 only D None of these statements
4 .Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable thatthey will arise.(2) Contingent liabilities must be provided for in financial statements if it is probablethat they will arise.(3) Details of all adjusting events after the reporting period must be given in notes tothe financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.
A (1) and (2) B (1) and (3) C (2) and (4) D (3) and (4)
5 .下列不属于建筑安装行业的是（ ）。
A 建筑工程 B 安装工程 C 汽车修理业务 D 管道工程
7 .下列的那种发票可以计入成本（ ）。
A 凭虚假合同向当地税务机关申请代开的发票 B 凭不合法的合同向当地税务机关申请代开的发票 C 凭有效合同或协议向当地税务机关申请代开的发票 D 凭有虚假协议向当地税务机关申请代开的发票
8 .建筑企业在同一省、自治区、直辖市和计划单列市设立的跨地（市、县）项目部，其企业所得税的征收管理办法，由各省、自治区、直辖市和计划单列市国家税务局、地方税务局共同制定，并报（ ）备案。
A 财政部 B 国家税务总局 C 工商局 D 质检局
9 .总包方发生分包业务的，应以（ ）为营业额纳税。
A 全额收入，不得减除分包款项 B 差额收入，可以减除分包款项 C 税务机关核定的价款 D 分包款项
10 .文化企业在境外演出从境外取得的收入免征（ ）。
A 企业所得税 B 营业税 C 个人所得税 D 印花税
