【正文】 ll’t you find that he looked ________ at the news? you think I should get a good guidebook?Yes, of course, _____ , you also need a good camera and fortable ’s other the in all it is to jump into a river in summer! great a great fun should have gone to the show with us was very wish I _______ yesterday ’d have gone with had that he learned some Chinese as a is believing is believed is believed a strange man!He loves his wife, but ______ he often beats a one the same time is mother?She is in the the house work all doing been doing out is narrowminded。that Britain, ______ are called “private schools” are not owned by privates at called you last night, but nobody answered the , must be sleep at that must have slept at that must have been asleep at that must have fallen asleep at that will hurt the students’ plenty of plenty of a lot of a number of exercise has made a great deal of progress , and he has。增值稅按日（次）計(jì)算和按月計(jì)算的起征點(diǎn)分別為銷售額的（A 150～200元D2000～5000元）。下列屬于土地增值稅征稅范圍的行為有（A、某單位有償轉(zhuǎn)讓國(guó)有土地使用權(quán) B、某單位有償轉(zhuǎn)讓一棟辦公樓 C、某企業(yè)建造公寓并出售）。下列個(gè)人所得采取比較明顯的超額累進(jìn)稅率形式的有（A、勞務(wù)報(bào)酬所得 B、個(gè)體工商戶的生產(chǎn)、經(jīng)營(yíng)所得 C、工資薪金所得 D、個(gè)人承包、承租所得）。納稅人籌劃可選擇的企業(yè)組織形式有（A、個(gè)體工商戶 B、個(gè)人獨(dú)資企業(yè) C、合伙企業(yè) D、公司制企業(yè)）。C開(kāi)頭城鎮(zhèn)土地使用稅稅額分別是（A、~30元 B、~24元 C、~12元 D、~18元）。％ ％ ％ ％ (ABCD)。％ ％ ％ ％，契稅應(yīng)由(D)。 (BCD)。 第七章個(gè)人所得稅納稅籌劃一、單項(xiàng)選擇題，可以實(shí)行加成征收(B)。 00元 B：1 00500元 ～1000元 ～5000元第六章 企業(yè)所得稅納稅籌劃一、單項(xiàng)選擇題?(D)、集體企業(yè) 、股份制企業(yè), (C)。％～20％ ％～20％ ％～15％ ％～20％ (B)。 (C)。 (C)依7％的扣除率計(jì) 算進(jìn)項(xiàng)稅額準(zhǔn)予扣除。 (ABCD)。 (AD)。 (B)進(jìn)行分類，納稅籌劃可以分為絕對(duì)節(jié)稅和相對(duì)節(jié)稅。 (C)。 第二章納稅籌劃及基本方法一、單項(xiàng)選擇題、個(gè)人是(B)。 (ABD)依法在中國(guó)境內(nèi)設(shè)立的普通合伙企業(yè)和有限合伙企業(yè)。 (A)。 (B)。 (C)。 、救濟(jì)性捐贈(zèng)支出可以如何扣除?(D)％％扣除 ％％扣除?(C)％扣除但不能超過(guò)當(dāng)年?duì)I業(yè)收入的5‰ ％扣除但不能超過(guò)當(dāng)年?duì)I業(yè)收入的1O‰ ％扣除但不能超過(guò)當(dāng)年?duì)I業(yè)收入的5‰ ％扣除但不能超過(guò)當(dāng)年?duì)I業(yè)收入的10‰ (D)。 (A)。 ％比例稅率的有(ABD)。 (A)。 (BC)。H開(kāi)頭合伙企業(yè)是指（A、自然人 B、法人 D、其他組織）依法在中國(guó)境內(nèi)設(shè)立的普通合伙企業(yè)和有限合伙企業(yè)。Q開(kāi)頭企業(yè)所得稅的納稅義務(wù)人包括(A、國(guó)有企業(yè) C、股份制企業(yè))契稅的征收范圍具體包括（）。下列個(gè)人所得采取超額累進(jìn)稅率形式的有（A、利息所得 B、個(gè)體工商戶的生產(chǎn)、經(jīng)營(yíng)所得 C、工資薪金所得 D、個(gè)人承包、承租所得）下列個(gè)人所得適用20%比例稅率的有（）。消費(fèi)稅的稅率分為（A 比例稅率B定額稅率C 復(fù)合稅率）。增值稅的起征點(diǎn)分別為銷售額的（A、150~200元 C、1500~3000元 D、2000~5000元）。so you he has。don’t ________ to his away was my sister ___ first had the idea to cycle along the Mekong River from where it begins __ where it , , , , to三、完形填空：30’my husband, over a was paralyzed(癱瘓)from the chest down,to breathe he was thrown from his horse, we entered into a life of lots of unexpected went from the “haves” to the “havenots“.Or so we we discovered later were all the gifts that came out came to learn that something and postcards poured in every the end of the third week in in Virginia, about 35,000 pieces ofAs , we opened letter after gave us and became a source of strength for used them to would go to the pile of letters marked with ”Funny if we needed aThese letters, we realized, had to be so we offer one of them to Chris,accident last doubt your family and your friends are giving you the strength to face this everywhere are also giving you best wishes every day and we are among those who are keeping youYours Sincerely,Nancy Reagan for group第五篇：納稅籌劃期末復(fù)習(xí)資料第一章納稅籌劃基礎(chǔ)簡(jiǎn)答：對(duì)納稅定義的理解首先是我們這本教材對(duì)納稅籌劃所下的定義。應(yīng)繳稅款：600000（1—20%）20%（130%）=67200（元）劉先生作為自由撰稿人的身份獲得收入所適用的稅率最低，應(yīng)納稅額最少，稅負(fù)最低。試計(jì)算比較王先生如何利用不同的企業(yè)性質(zhì)進(jìn)行籌劃？方案一：王先生仍使用原企業(yè)的營(yíng)業(yè)執(zhí)照。通過(guò)企業(yè)分立實(shí)現(xiàn)增值稅一般納稅人轉(zhuǎn)變?yōu)樾∫?guī)模納稅人， 萬(wàn)元。該企業(yè)應(yīng)如何進(jìn)行增值稅納稅人身份的籌劃？該企業(yè)支付購(gòu)進(jìn)食品價(jià)稅合計(jì)＝80(l 十17 %)= （萬(wàn)元）收取銷售食品價(jià)稅合計(jì)＝150（萬(wàn)元）應(yīng)繳納增值稅稅額＝150247。所以針對(duì)消費(fèi)稅納稅人的籌劃一般是通過(guò)企業(yè)合并進(jìn)行。250 150+686 000 36%=150480(元)銷售利潤(rùn)=686 000 6 000 一150 480 一8 000 = 72 520（元）企業(yè)降低調(diào)撥價(jià)格后，銷售收人減少 =75 6000686 000= 42 000 元應(yīng)納消費(fèi)稅款減少=（255 600 一150 480)=105 120 元銷售利潤(rùn)增加=（72 520 一9 400）= 63 120 元某化妝品公司生產(chǎn)并銷售系列化妝品和護(hù)膚護(hù)發(fā)產(chǎn)品，公司新研制出一款面霜，為推銷該新產(chǎn)品，公司把幾種銷路比較好的產(chǎn)品和該款面霜組套銷售，其中包