问题 单项选择题

关于税务筹划,下列说法不正确的是( )。

A.税务筹划可以在纳税行为发生之前,也可以在纳税行为发生之后

B.税务筹划应在不违反法律、法规(税法及其他相关法律、法规)的前提下进行

C.税务筹划是指通过对纳税主体(法人或自然人)的经营活动或投资行为等涉税事项做出事先安排,以达到使其少缴税和递延纳税目标的一系列谋划活动

D.税务筹划是在不违法的前提下尽量减少税收支出

答案

参考答案:A

解析: 税务筹划具有预期性,是指税务筹划是在对未来事项所做预测的基础上进行的事先规划。因此,税务筹划应在纳税行为发生之前进行。

判断题
阅读理解

阅读理解。

     I was sleeping soundly last night when I was awakened by someone's groans (呻吟). I listened, and heard

it was from Sam, a student from Africa. I really wanted to go on sleeping, as I had insomnia (失眠) and had

just fallen asleep, but I couldn't because Sam groaned louder and louder, showing he was seriously ill.

     At that time, Robbie, a student from China, also got up to help. We found some pills, got some water, and

helped him sit up to take them, hoping this would make his pain go down a little and get over the difficult time.

If only daytime would come soon, everything would become easier.

     Things went contrary (相反) to our wishes. Sam's condition developed from bad to worse. We telephoned

the emergency service, and in no time an ambulance stopped in front of our gate. We helped the medical (医疗)

workers carry Sam to the vehicle, and then both Robbie and I got in and took Sam to the hospital.

     We helped him go through many medical examinations. After all kinds of tests,we were told that the final

diagnosis (诊断) was appendicitis (盲肠炎). Luckily, Sam didn't need an operation because we brought him to

the hospital in time. He got timely treatment.

     After Sam felt much better, we rushed back to prepare ourselves for the class. We were a little tired, but we

had certainly done something good, something right.

1. Why couldn't the writer go on sleeping that night? 

A. Because he was too excited that day.

B. Because his roommates were watching football games on TV.

C. Because one of his roommates was sick and groaning.

D. Because he was sick.

2. What does "vehicle" in the third paragraph refer to?

A. Car.

B. Ambulance.

C. Taxi.

D. Bus.

3. Why didn't Sam need an operation?

A. Because Sam didn't have enough money for an operation.

B. Because Sam was sent to the hospital in time.

C. Because Sam was much afraid of having an operation.

D. This article doesn't tell us the reason.

4. Which of the following statements is NOT true according to the passage?

A. Sam, Robbie and the writer lived in the same room.

B. Sam was feeling very well after taking some pills.

C. Robbie and the writer also went to the hospital.

D. Robbie and the writer didn't sleep after they came back from the hospital.