问题 多项选择题

在执行涉税鉴证业务时,应当出具保留意见的鉴证业务报告的情形的有()。

A.涉税鉴证的部分事项因税法规定或执行时间不够明确

B.经过咨询或询证,对鉴证事项所涉及的具体税收政策在理解上与税收执法人员存在分歧,需要提请税务机关裁定

C.部分涉税事项因审核范围受到限制,不能获取充分、适当的证据,虽然影响较大,但不至于出具无法表明意见的鉴证报告

D.审核范围受到限制,对涉税鉴证事项可能产生的影响非常重大和广泛,不能获取充分、适当的证据

E.发现涉税事项总体上没有遵从法定性标准,存在违反税收法律法规或有关规定的情形,经与被审核方有关部门和人员沟通或磋商,在所有重大方面未能达成一致,不能真实、合法地反映鉴证结果

答案

参考答案:A, B, C

解析:选项D:应出具无法表明意见的报告;选项E:应出具否定意见的报告。

单项选择题
阅读理解

第三部分: 阅读理解 (共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A,B,C,D)中选出最佳选项

One of the most important aspects of an image is color. People are very sensitive to color, and different colors have different effects on people .

In general , red is an exciting color , which creates an image of action, energy and danger. Red is also the most frequently used color in flags .Eighty percent of the world’s flags contain red. A study in “Germany showed that football teams wearing red are more successful .Blue is a very calm color .Business executives usually wear dark blue suits .Blue is also a peaceful color. The flag of the United Nations is light blue .Yellow is associated with openness and freedom. Green is a very relaxing color .Surgeons nowadays wear green ,because it’s less tiring than white .Black creates an image of power and authority .It can also be a very threatening color .Gangsters and vampires often wear black .white is a pure and strong color .This is one reason why doctors wear white coats .We trust them more .Grey is a very anonymous color .People wearing grey don’t want other people to notice them .Brown is the opposite of black .It’s warm and friendly ,while black is threatening .

56.What does the author mainly talk about in the passage?

A.Color and Character       B.Color and Image

C.Color and Occupation     D.People are sensitive to color

57.Which of the following is true about color according to the passage?

A.Eighty per cent of the world’s flags contain green.

B.Brown is the opposite of pink, presenting warmth.

C.Red creates an image of energy , danger and freedom.

D.Blue is a peaceful and calm color.

58.The underlined word “anonymous” roughly means ______

A.outstanding     B.beautiful C.exciting   D.unknown