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1、out city created, and care masses life, focus work, in-depth investigation, more out boutique masterpiece, makes we of research results more to into led of decision vision, more to in national some has effect of newspaper Shang published, for advance work, and publicity changde play due of role. Thi
2、rd, information submitted to be pragmatic. Quick and timely. The ancients said: for the time system; statement back for the time being, nothing. Therefore, the submission of information to do four, that is, find the problem faster, editorial writing, send and read faster approval and feedback to imp
3、lement quickly. To be true and accurate. True mainly reflect the full picture of events, one is one, two, this is the life of the information. Accuracy is primarily qualitative and quantitative questions, quantitative objective of publicQualitative logic. To be reliable and useful. We submit informa
4、tion to have access to decision-making, to guide and promote the work and solve practical problems. Mixed cum. On the negative information and emergency information, rapid escalation in strict accordance with the procedures, firm, newspaper, newspapers, never late, fail to report, false claim and sk
5、imming. Investee 2. supervision and insist on, around and protecting their interests to touch the truth, seek practical results. Adhere to people-oriented, the most important thing is to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. We carry out
6、 inspection, so must go deep among the masses, go deep into the realities, always pay attention to the peoples livelihood, to grasp the public sentiment, and earnestly safeguard the benefit, addressing the masses are most concerned about and reflecting the strongest issues, efforts to solve the prob
7、lem of decisions implemented and not implemented. One is to stick to principles. Right of inspection is one of the most important powers of the Office, should not only dare to use, but also with caution. So-called dared to use, is to hold a number of important issues, bold supervision over supervisi
8、on, track inspection, problems are not solved do not pass, the blame does not hold did not miss, dissatisfaction of the masses did not miss, the real right of supervision authority, with the benefits. Call with caution, is supervising departments should strengthen the consciousness of authorized str
9、ictly according to procedure, preventing the supervision and excessive to prevent adding burden to grass-roots. To this end, the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary-General (Office). Second, we should focus on. Is the G
10、overnor, those related to the globalEvent, Governor the protracted difficult, strong Governor during emergency urgent. Not having special departments in charge of the General Governor, under the normal procedure can do good things not Governor, not authorized by County leaders, not the Governor. Thi
11、rd is to solve the problem. The purpose of supervision, to resolve the problem. To adhere to and further improve the税收理论与实务考核要求第一部分 使用教材及考试题型1.使用教材：税法理论与实务中国政法大学出版社出版，刘亚天主编。2.考试题型：名词解释题（4题 ，共20分）；填空题（10分）；单项选择题（5题，共10分）；多项选择题（5题，共10分）；简答题（2题，共20分）；论述题（3题，共30分）3.考试成绩：考试时间为90分钟，形成性作业成绩占20%，期末考试成绩占80%。
12、第二部分 重点内容一、名词解释1、税收 答：税收是国家为实现其职能，凭借政治权力，按照法律规定，通过税收工具强制地、无偿地征参与国民收入和社会产品的分配和再分配取得财政收入的一种形式。取得财政收入的手段有多种多样，如税收、发行货币、发行国债、收费、罚没等等，而税收则由政府征收，取自于民、用之于民。税收具有无偿性、强制性和固定性的形式特征。税收三性是一个完整的统一体，它们相辅相成、缺一不可。2、商品劳务税 3、收益税 4、财产税5、纳税人 6、课税对象7、税率8、税目9、增值税10、营业税 11、消费税12关税13、企业所得税13、土地增值税14、资源税15、房产税16、税务行政复议17、税务行
13、政诉讼18、税务代理制度： 二、填空题1、税收主要具有三个方面的特征，即（ 强制性 ）、（无偿性 ）和（固定性 ）。 2、构成税收制度的税种在我国主要包括以下四大税类，即（流转税）、（所得税）、（财产税）和（行为税）。 3、在现代经济时期，对税收结构影响最大的是（ ）和（ ）的划分以及分税制的实施。 4、税收按其课税对象不同，一般可分为（直接税 ）和（间接税）两类，并构成一个国家的税收体系。 5、税率可以分为（比例税率）、（定税税率）（累进税率）。 6、增值税纳税人分为（一般纳税人）和（小规模纳税人）两种。 7、城市维护建设税是以（营业税）、（消费税）和（增值税）实际缴纳的税额为计税依据的。
14、8、税收征管的内容主要包括三个方面：（管理）、（征收）和（检查 ）。 8、（管理 ）是税收征管中心环节。 9、税务代理人可以接受（纳税人）、（扣缴义务人）的委托，进行全面代理、单项代理、临时代理或常年代理。 10、税收管辖权一般遵守两个原则，即（属人原则）、（属地原则）。 11、避免国际双重课税的基本方法通常包括（免税法）、（扣除法）和（抵免法）三种。 三、单项选择题1、下列行为中，应征收增值税的有( )。 A、某商店为厂家代销服装 B、某企业将外购的电视机用于职工福利 C、某企业将外购的钢材用于基建工程 D、某商场将外购的部分饮料用于个人消费2、下列选项中，不征收增值税的是( )。 A、货物
15、期货 B、自产货物用于投资 C、自产货物无偿赠送他人 D、转让无形资产3、下列选项中，属于增值税混合销售行为的是( C )。 A、建材商店在销售建材的同时又为其他客户提供装饰服务 B、汽车建造公司在生产销售汽车的同时又为客户提供修理服务 C、塑钢门窗销售商店在销售产品的同时又为客户提供安装服务 D、电信局为客户提供电话安装服务的同时又销售所安装的电话机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户提供有偿电信服务 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、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6、下列企业属于增值税一般纳税人，但可按6征收率缴税的企业是( C )。 A、盐业公司销售工业盐 B、外贸公司出口一批服装 C、自来水公司销售自来水 D、模具厂销售模具7、现行消费税的计税依据是( A )。 A、含消费税不含增值税的销售额 B、含消费税且含增值税的销售额C、不含消费税而含增值税的销售额D、不含消费税也不含增值税的销售额8、以销售额作为计税依据的是( )。 A、黄酒 B、柴油 C
