试题与答案

根据税法的规定,下列情形中税务机关有权核定其应纳税额的有()。 A.依照规定可以不设

题型:多项选择题

题目:

根据税法的规定,下列情形中税务机关有权核定其应纳税额的有()。

A.依照规定可以不设置账簿的

B.依照规定应当设置但是没有设置账簿的

C.虽设置账簿,但账目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查账的

D.外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来已按照独立企业之间的业务往来收取或者支付价款费用的

E.规模较小,按查账征收征税成本较大的企业

答案:

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