关于税收执法监督的说法，正确的是（　）。

1 .Alpha enters into a lease with Omega of an aircraft which had a fair value of USD240,000 at the inception of the lease.The terms of the lease require Alpha to pay 10 annual rentals of USD36,000 in arrears. Alpha is totally responsible for the maintenance of the aircraft which has a useful life of approximately fifteen years. The present value of the 10 annual rentals of USD36,000 discounted at the interest rate implicit in the lease is USD220,000.Applying the requirements of IAS 17 Leases to this lease what is the increase in Alpha’s non-current assets?

A Nil B USD220,000 C USD240,000 D USD360,000

题型: 单选题 提问时间: 2021-08-24

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2 .Acor is planning to acquire a new machine, which would cost USD1,750,000. The acquisition will be financed through a finance lease agreement, which has an implicit interest rate of 13% per annum. The lease is for four years and Acor is required to make four annual payments of USD520,000, with the first payment due on commencement of the lease agreement.There is uncertainty regarding title of the asset at the end of the lease period.Acor’s usual policy is to depreciate similar machinery over five years on the straight line basis.What is the correct total charge to profit or loss for the first year of the lease?

A USD509,900 B USD577,500 C USD597,400 D USD665,000

题型: 单选题 提问时间: 2021-08-24

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3 .Z entered into a finance lease agreement on 1 November 20X2. The lease was for five years, the fair value of the asset acquired was USD45,000 and the interest rate implicit in the lease was 7%. The annual payment was USD10,975 in arrears.What is the total amount owing under the lease at 31 October 20X4?

A USD27,212 B USD28,802 C USD29,350 D USD40,108

题型: 单选题 提问时间: 2021-08-24

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4 .下列属于实体从旧、程序从新原则的正确解释是（　）。

A 对同一事项两部法律分别订有一般和特别规定时，特别规定的效力高于一般规定的效力 B 实体法不具备溯及力，而程序法在特定条件下具备一定溯及力 C 实体法 D 新法

题型: 单选题 提问时间: 2021-08-24

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5 .下列税种中，征税对象与计税依据一致的是（　）。

A 企业所得税 B 城镇土地使用税 C 消费税 D 资源税

题型: 单选题 提问时间: 2021-08-24

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7 .按照税法的效力，可以将税法分为税收法律、税收法规、税务规章。下列具有最高法律效力的有（　）。

A 《中华人民共和国个人所得税法实施细则》 B 《中华人民共和国车船税法》 C 《税务部门规章制定实施办法》 D 《关于外商投资企业和外国企业适用增值税 E 《中华人民共和国增值税暂行条例》

题型: 多选题 提问时间: 2021-08-24

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8 .关于税法的解释，下列陈述正确的有（　）。

A 法定机关在法律实施过程中，针对具体事件作出的解释，其效力不具有普遍性和一般性 B 税法解释原则中的文义解释原则和立法目的原则是互相排斥的 C 文义解释原则必须单纯以文义为界限，在文义之外不得进行其他解释 D 法...

题型: 多选题 提问时间: 2021-08-24

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9 .税收强制执行措施的内容包括（　）。

A 书面通知纳税人开户银行或者其他金融机构从其存款中扣缴税款 B 书面通知纳税人的开户行或其他金融机构冻结纳税人的相当于应纳税款的存款 C 扣押 D 依法拍卖或者变卖相当于应纳税款的商品 E 经县以上税务局（分局）局长...

题型: 多选题 提问时间: 2021-08-24

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10 .下列属于税收执法特征的有（　）

A 税收执法具有单方意志性和法律强制力 B 税收执法是无责行政行为 C 税收执法是具体行政行为 D 税收执法具有裁量性 E 税收执法具有主动性

题型: 多选题 提问时间: 2021-08-24

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