以下情形中，不属于税务机关可以核定征收应纳税额的是（ ）。
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1 .The use of standardised working papers may improve the efficiency with which the audit fileis prepared and reviewed. However, the extent to which a standardised approach is desirablewill vary from audit to audit and will be more appropriate for some forms of documentationthan others.For which document would a standardised approach be particularly appropriate?
A An engagement letter B An annual bank confirmation letter C An audit programme D Written representations from management
2 .Why is preparing audit working papers important?
A To comply with the requirements of the Disciplinary Committee of the ACCA B To enable the auditor to escape liability in a subsequent lawsuit C To enable the partner to assess the standard of work carried out by the audit team
3 .Which of the following is an advantage of using standardised working papers?
A Ensures the completeness of the audit working papers by the placing of a standardprogramme on each section of the audit file B Introduces a standard approach to the conduct and documentation of the audit C Enables junior staff to follow properly documented and designed proceduresthereby reducing t...
4 .Auditors’ working papers are conventionally divided into current and permanent files for bothconvenience and control.Which of the following is most likely to appear on the permanent audit file as opposed tothe current audit file?
A Written representations from management B Management (control weakness) letter C Letter of engagement D Receivables confirmation letter
5 .下列关于税收强制执行措施的表述中，正确的是（ ）。
A 税收强制执行措施不适用于扣缴义务人 B 作为家庭唯一代步工具的轿车，不在税收强制执行的范围之内 C 税务机关采取强制执行措施时，可对纳税人未缴纳的滞纳金同时强制执行 D 税务机关可对未按期缴纳工薪收入个人所得税...
7 .小李开设的个体户经营规模较小，主管税务机关应采用（ ）方法征收税款比较合适。
A 查账征收 B 查验征收 C 定期定额征收 D 代扣代缴
8 .欠缴税款的纳税人因怠于行使到期债权，或者放弃到期债权，或者无偿转让财产，或者以明显不合理的低价转让财产而受让人知道该情形，对国家税收造成损害的，税务机关可依照规定行使代位权、（ ）。
A 处理权 B 撤销权 C 处分权 D 留置
9 .由国家税务局系统负责征收的税种不包括的是（ ）。
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10 .下列2014年新成立的企业，需要缴纳的税种中，应该向当地国税局主管税务机关申报的是（ ）。
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