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1、According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exch
2、ange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on the
3、 partys advanced nature and purity, in the party, with pragmatic and clean for the people as the main content of the partys mass line and educational practice. This is comrade XI as party General Secretary and adhere to strictly administering the party, strengthen the partys major decision is in lin
4、e with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education practice, wa
5、s carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Partys 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 Chinas gr
6、oss domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of rea
7、lizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China R
8、oad, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit
9、of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the partys mass line, helps to train the colle
10、ctive consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have common language socialist countries must have unity of will. History has 电大纳税基础与实务单选1.税法构成要素中，用以区分不同税种的是（ A ）A课税对象 B.税率 C.纳税人 D,税目2.税收采取的是（
11、A ）方式。A强制征收 B有偿筹集 C自愿缴纳 D自愿认购3.某汽车城能分别核算销售额和营业额，本月取得汽车销售额收入元，取得驾驶培训收入30000元，本月该汽车城的应税销售额是（ B）。A 30000元 B 元 C 元 D 元4.下列混合销售行为中，应当征收增值税的是（ D）。A饭店提供餐饮服务并销售酒水 B.电信部门自己销售移动电话并为客人提供有偿电信服务C.装潢公司为客户包工包料装修房屋D.零售商店销售家具并实行有偿送货上门5.某公司为一般纳税人，本月销售一定数量的石油液化气，含税销售额为人民币4520元，则该公司计算增值税的销项税额为（ C ）A.768.4元 B.587.6元 C.5
12、20元 D.657.2元6.进口货物增值税的组成计税价格是（D）。A.关税完税价格+关税 B.货物到岸价格+关税+消费税C.成本*（1+成本利润率） D.关税完税价格+关税+消费税7增值税一般纳税人兼营不同增值税税率的货物，未分别核算不同税率货物销售额的，确定其适用增值税税率的方法是（A）A.从高适用税率 B.从低适用税率C.适用平均税率 D.适用6%的征收率8.下列不征收增值税的事（ D）。A.货物期货 B.自产货物用于投资C.自产货物无偿性送他人 D.转让无形资产9.下列不应计入“进项税额转出”的是（A）。A.生产领用原材料 B.在建工程领用原材料C.集体福利项目领用原材料 D.免税项目领
13、用原材料10.现金折扣销售正确的会计处理是（ D ）。A.冲减销售收入不冲减销项税 B.不冲减销售收入冲减销项税C.冲减销售收入并冲减销项税 D.不冲减销售收入也不冲减销项税二、多选1.税收的基本特征是（ABD）。A.强制性 B.无偿性 C.有偿性 D.固定性2.税制的三个基本要素是（ABC）。A.纳税人 B.税率 C.征税对象 D.计税依据3税率的基本形式包括（BCD）A.名义税率 B.比例税率 C.定额税率 D.累进税率4.下列视同销售货物的有（ABCD）。A.自产货物用于非应税项目 B.购买的货物用于投资C.委托加工的货物无偿赠送他人 D.自产的货物交付他人代销5.下列不得抵扣的进项税额
14、有（ABC）A.非正常损失的购进货物 B.用于非应税项目的购进货物C.用于集体福利的购进货物 D.用于应税项目的购进货物6.下列属于价内税的有（ BD）。A.增值税 B.营业税 C.企业所得税 D.消费税7.一般纳税人销售的下列货物中，适用13%低税率的是（BCD）。A.家用电器和食用植物油 B.自来水和农机零部件C.图书和报纸 D.农业和化肥8.企业将自产的电饭煲发给职工，企业正确的会计分录是（AD）A.借：应付职工薪酬 贷：主营业务收入 应交税费应交增值税（销项税额）B.借：销售费用 贷：主营业务收入 应交税费应交增值税（销项税额）C.借：营业外支出 贷：库存商品棉被 应交税费应交增值税（进项税额）D.借：主营业务成本 贷：库存商品电饭煲9.某生产企业为增值税一般纳税人，其（CD）的进项税额可以从销项税额中抵扣。A.用于职工宿舍维修的购进货物B.火灾后损失的库存商品所耗用的购进货物C.混合销售行为涉及的非应税劳务所用购进货物D.兼营非应税劳务一并征收增值税时，其兼营的非应税劳务所
