试题与答案

《中华人民共和国税收征收管理法实施细则》第五十三条规定:“纳税人可以向主管税务机关提

题型:单项选择题

题目:

《中华人民共和国税收征收管理法实施细则》第五十三条规定:“纳税人可以向主管税务机关提出与其关联企业之前业务往来的定价原则和计算方法,主管税务机关审核、批准后,与纳税人预先约定有关定价事项,监督纳税人执行。”这体现了税法基本原则中的( )。

A.税收法律主义

B.税收公平主义

C.税收合作信赖主义

D.实质课税原则

答案:

参考答案:C

解析: 题中所述原则为税收合作信赖主义原则。

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A. necessary     B. comes       C. well       D. up         E. hold        F. habits
G. parents’      H. dressed      I. forget      J. nothing      K. how        L.from
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Some parents like to   2  birthday parties for their children. If they keep on doing this, their children will think it   3  for them to enjoy birthday parties every year. Year after year, maybe they will forget their   4  birthdays and only remember their own. It is against traditional habits.
Many parents don’t let the children do housework. They think children have only one thing to do. They should study hard and do   5   in their lessons. If parents go on doing this, the children will only learn to open their mouths to be fed and stretch out (伸出) their arms to be   6  every day. When the children grow   7  , they will be able to do   8 , and they won’t even find a job. Parents should teach the children   9  to do housework because it can help them start good    10  of working by themselves.
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