单项选择题：下面关于税收筹划的说法，错误的是( )。A．税收筹划的目的是纳税人通过减轻自己的税收

题目：

下面关于税收筹划的说法，错误的是( )。

A．税收筹划的目的是纳税人通过减轻自己的税收负担，实现税后收益最大化

B．税收筹划的行为主体是纳税人

C．纳税人本身可以是税收筹划的行为人，也可以聘请税务顾问或会计师进行税收筹划

D．税收筹划不可能达到收益与纳税负担的最佳配比

答案：

参考答案：D

解析：税收筹划的目的是纳税人通过减轻自己的税收负担，实现税后收益最大化。从一般意义上讲，市场经济条件下，纳税人经济活动的目的在于自身利益最大化，而政府征税减少了其既定的收益。在纳税成为不可避免的情况下，纳税人依托国家法律法规和政策导向，通过资金的合理配置，行为的恰当选择，获取收益与纳税负担的最佳配比，从而使税后收益最大限度地增长。税收筹划的行为主体是纳税人，纳税人本身可以是税收筹划的行为人，也可以聘请税务顾问或会计师进行税收筹划。

完形填空
It's very difficult to find a public place without advertising now. We can 1 them in the newspapers, on TV, and hear them over the radio, even 2 we watch a ball game, advertising will meet our eyes. It's true that in the activities of business ads are 3 a more important part. They tell people new products and help more in 4 . In this way, ads help companies to better their business. This is a big advantage. 5 , ads bring people all kinds of disadvantages, too. For example, some of the businessmen are even so dishonest that they don't 6 the truth about their products, in hopes that they will win a big 7 for their products. When you are watching an interesting TV play, it is suddenly 8 by some ads and they are appearing on the screen. Therefore, people may get tired of ads. Also some ads 9 at children, and they ask their parents to buy them something in the ads. From these points, ads 10 have some disadvantages.
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