问题 单项选择题

合理安排预缴税款的基本做法是( )。 Ⅰ.费用提前列支 Ⅱ.费用滞后确认 Ⅲ.收入提前确认 Ⅳ.收入滞后确认

A.Ⅰ、Ⅲ

B.Ⅰ、Ⅳ

C.Ⅱ、Ⅲ

D.Ⅱ、Ⅳ

答案

参考答案:B

解析: 合理安排预缴税款包括两个方面:①费用提前列支。纳税人应合理安排年度内的费用芝出,可在年度前期尽量多列支,从而减少应纳税所得额,获得递延缴纳税款的税收利益。②收入滞后确认。收入的实现尽量滞后,使前期收入减少,进而降低前期所预缴的税款,尤其在适用超额累进税率的情况下,前期应纳税所得额的降低还可带来降低税率的好处。

单项选择题
单项选择题

In 1998 consumers could purchase virtually anything over the Internet. Books, compact discs, and even stocks were available from World Wide Web Sites that seemed to spring up almost daily. A few years earlier, some people had predicted that consumers accustomed to shopping in stores would be reluctant to buy things that they could not see or touch in person. For a growing number of time-starved consumers, however, shopping from their home computer was proving to be a convenient alternative to driving to the store.

A research estimated that in 1998 US consumers would purchase $ 7.3 billion of goods over the Internet, double the 1997 total. Finding a bargain was getting easier, owing to the rise of online auctions and Web sites that did comparison shopping on the Internet for the best deal.

For all the consumer interest, retailing in cyberspace was still a largely unprofitable business, however. Internet pioneer Amazon. com, which began selling books in 1995 and later branched into recorded music and videos, posted revenue of $153.7 million in the third quarter, up from $37.9 minion in the same period of 1997. Overall, however, the company’s loss widened to $45.2 million from $9.6 million, and analysts did not expect the company to turn a profit until 2001. Despite the great loss, Amazon. com had a stock market value of many billions, reflecting investors’ optimism about the future of the industry.

Internet retailing appealed to investors because it provided an efficient means for reaching millions of consumers without having the cost of operating conventional stores with their armies of salespeople. Selling online carried its own risks, however. With so many companies competing for consumers’ attention, price competition was intense and profit margins thin or nonexistent. One video retailer sold the hit movie Titanic for $9.99, undercutting the $19.99 suggested retail price and losing about $6 on each copy sold. With Internet retailing still in its initial stage; companies seemed willing to absorb such losses in an attempt to establish a dominant market position.

"For all the consumer interest"(Paragraph 3)means()

A. to the interest of all the consumers

B. for the interest of all the consumers

C. all the consumers are much interested

D. though consumers are very much interested