论文部分内容阅读
一、单项选择题 1.现行《增值税暂行条例实施细则》由()制定。 A.全国人大及其常委会B.国务院 C.财政部D.国家税务总局 2.在税收法律中,属于税收程序法的是()。 A.《外商投资企业和外国企业所得税法》 B.《个人所得税法》 c.《税收征收管理法》 D.《税务代理试行办法》 3.某汽
First, the single-choice questions 1. The current “Provisional Regulations on Value-added Tax Regulations” by () to develop. A. National People’s Congress and its Standing Committee B. State Council C. Ministry of Finance D. State Administration of Taxation 2. In the tax law, belongs to the tax procedural law (). A. Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises B. Individual Income Tax Law c. Administration of Tax Collection D. Trial Measures of Tax Agency 3. Certain Automobiles