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问题 单项选择题

从事生产经营的纳税人应自领取营业执照之日起（）内按规定设置账簿。

A.5日

B.10日

C.15日

D.30日

答案

参考答案：C

解析：本题考查账簿的设置要求。一般的纳税人应根据国务院财政、税务主管部门的规定和税收征管法的要求，自领取营业执照或发生纳税义务之日起15日内设置账簿，根据合法、有效凭证记账，进行核算。

单项选择题

Questions 63 t0 67 are based on the following passage:The Last Supper is a late 15th-century mural painting by Leonardo da Vinci in the refectory of the Convent of Santa Maria della Grazie, Milan. The work is presumed to have been commenced around 1495 and was commissioned as part of a scheme of renovations to the church and its convent buildings by Leonardo’s patron Ludovico Sforza, Duke of Milan. The painting represents the scene of The Last Supper of Jesus with his disciples, as it is told in the Gospel of John. Leonardo has depicted the consternation that occurred among the Twelve Disciples when Jesus announced that one of them would betray him. The Last Supper measures 460cm x880cm and covers an end wall of the dining hall at the monastery of Santa Maria delle Grazie in Milan, Italy. The theme was a traditional one for refectories, although the room was not a refectory at the time that Leonardo painted it. The main church building had only recently been completed （in 1498）， but was remodeled by Bramante, hired by Ludovico Sforza to build a Sforza family mausoleum. The painting was commissioned by Sforza to be the centerpiece of the mausoleum. The lunettes above the main painting, formed by the triple arched ceiling of the refectory, are painted with Sforza coats-of-arms. The opposite wall of the refectory is covered by the Crucifixionfresco by Giovanni Donato da Montorfano, to which Leonardo added figures of the Sforza family in tempera.Leonardo began work on The Last Supper in 1495 and completed it in 1498-he did not work on the painting continuously. The beginning date is not certain; as the archives of the convent for the period have been destroyed and a document dated 1497 indicates that the painting was nearly completed at that date. One story goes that a prior from the monastery complained to Leonardo about the delay, enraging him. He wrote to the head of the monastery, explaining he had been struggling to find the perfect villainous face for Judas, and that if he could not find a face corresponding with what he had in mind, he would use the features of the prior who complained.In common with other depictions of The Last Supper from this period. Leonardo seats the diners on one side of the table, so that none of them have their backs to the viewer. Most previous depictions excluded Judas by placing him alone on the opposite side of the table from the other eleven disciples and Jesus or placing halos around all the disciples except Judas. Leonardo instead has Judas lean back into shadow. Jesus is predicting that his betrayer will take the bread at the same time he does to Saints Thomas and James to his left, who react in horror as Jesus points with his left hand to a piece of bread before them. Distracted by the conversation between John and Peter, Judas reaches for a different piece of bread not noticing Jesus too stretching out with his right hand towards it. The angles and lighting draw attention to Jesus, whose head is located at the vanishing point for all perspective lines. The painting contains several references to the number 3, which represents the Christian belief in the Holy Trinity. The Apostles are seated in groupings of three; there are three windows behind Jesus; and the shape of Jesus’ figure resembles a triangle. There may have been other references that have since been lost as the painting deteriorated.

Leonardo began work on The Last Supper in 1495 and completed it in _____ .

A．1496

B．1497

C．1498

D．1499
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多项选择题

对当前我国税源管理模式的特点，以下说法正确的是（）。

A.建立了税源管理的有效机制

B.实现了税源的全面监控和分析

C.加强了税源管理的基础工作

D.税收管理员以流程为导向，以管事为主
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