税务师考试模拟卷及答案

<p style='text-indent:26px'><a style="color: #0000ff;" href="https://www.jutiku.cn/app/104.html" target="_blank">税务师</a>考试模拟卷将为您提供一些税务知识的测试题目，帮助您了解税务师考试的题型和要求，并检验自己的税务专业知识。</p><figure><img style='display: block; margin-left: auto; margin-right: auto;' src='https://img2.meite.com/article/1697619786.jpg?tax' /></figure><p><strong>题目1：</strong>以下哪项属于企业所得税的基本减免优惠政策？</p><p>A. 销售额减免</p><p>B. 员工薪资减免</p><p>C. 投资损失减免</p><p>D. 购买设备减免</p><p><strong>答案：D</strong></p><p>解析：企业所得税的基本减免优惠政策之一是对购买设备给予减免。</p><p><strong>题目2：</strong>小红在某公司工作，每个月的税前工资是10000元，应缴纳个人所得税的是：</p><p>A. 500元</p><p>B. 1000元</p><p>C. 2000元</p><p>D. 3000元</p><p><strong>答案：C</strong></p><p>解析：根据个人所得税税率表计算，小红应缴纳2000元个人所得税。</p><p><strong>题目3：</strong>下列哪个行为不属于税收逃避行为？</p><p>A. 缴纳税款</p><p>B. 虚构交易</p><p>C. 操纵账目</p><p>D. 隐瞒收入</p><p><strong>答案：A</strong></p><p>解析：缴纳税款是合法的纳税行为，不属于税收逃避行为。</p><p><strong>题目4：</strong>增值税一般纳税人纳税申报期限是：</p><p>A. 每月申报</p><p>B. 季度申报</p><p>C. 半年申报</p><p>D. 年度申报</p><p><strong>答案：B</strong></p><p>解析：增值税一般纳税人一般是按季度申报纳税。</p><p><strong>题目5：</strong>下列哪个环节不属于税收征管的职责？</p><p>A. 公告征收信息</p><p>B. 稽查违法行为</p><p>C. 审查纳税申报</p><p>D. 开具发票</p><p><strong>答案：D</strong></p><p>解析：开具发票是税务登记机关的职责，与税收征管不直接相关。</p><p style='text-indent:26px'>完整试题及答案，请<a href='https://www.wet35.com/app/3.html' style='color: #0000ff'>下载聚题库APP</a>，联系客服领取！</p><p><span style="color: #000000;"><strong>　　💯相关推荐：</strong></span></p> <table style="border-collapse: collapse; width: 100%;" border="1"> <tbody> <tr> <td style="width: 25%; border-style: solid; border-color: #8f8b8b;" colspan="4"><span style="color: #000000;"><strong>　　</strong></span><strong>📋</strong>考试科目</td> </tr> <tr> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1372_0_1.html">税法一</a></span></td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1373_0_1.html">税法二</a></span></td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1374_0_1.html">涉税服务实务</a></span></td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1375_0_1.html">涉税服务相关法律</a></span></td> </tr> <tr> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1376_0_1.html">财务与会计</a></span></td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> </tr> <tr> <td style="width: 25%; border-style: solid; border-color: #8f8b8b; text-align: left;" colspan="4"><span style="color: #000000;"><strong>　　</strong></span><strong>✍</strong>考试题库</td> </tr> <tr> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;"><span style="color: #0000ff;"><a style="color: #0000ff;" href="https://www.wet35.com/shijuan/1372_0_1.html">模拟试卷</a></span></td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> <td style="width: 25%; text-align: center; border-style: solid; border-color: #8f8b8b;">&nbsp;</td> </tr> </tbody> </table> <p><span style="color: #000000;"><strong>　　</strong></span>🔑刷题神器👉【<span style="color: #0000ff;"><strong><a style="color: #0000ff;" href="https://www.wet35.com/app/104.html">税务师考试聚题库APP</a></strong></span>】</p>