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【单选题】

The traditional appeal of the income tax has come from its wide acceptance as a lair tax. closely related to an individual's ability to pay. For many gears the income tax provided large federal income without imposing heavy burdens on the great majority of people. By the mid-20th century, however, serious criticisms of tax loopholes were heard concerted attempts at reform. resulted only in a more complex and eroded tax base. The situation worsened in the 1970s, as rising inflation pushed people into higher tax brackets although their incomes were barely keeping pace with rising prices. This pressure further eroded public confidence in the fairness of the income tax at the same time it created strong incentives to utilize tax shelters and other loopholes, as well as to conceal off-the-record income. Built-in inflation adjustments were adopted, first by a number of states and then in 1985 by the federal government. Income tax policy is inevitably controversial because it rests essentially on judgments that must be constantly reconsidered as social values change. The complex task of working out the many reductions and exclusions to be allowed from income because they either make for greater fairness among taxpayers or promote worthy social goals (such as charitable contributions) bone of the most difficult and politically sensitive problems faced by governments. Another major area of dispute is whether wages and salaries should be taxed the same way as business profits or investment income. While some countries and a few U. S. states explicitly apply separate sets of rules to the measurement of different kinds of taxable income, others, like most U. S. state governments, seek to treat all sources of income in the same way. Even so, dissimilarities inevitably arise. Some costs of earning income are more readily deducted (扣除) from business and self-employment earnings than they are from wages and salaries. Inflation, by eroding the value of capital, distorts the measurement of income from that source. Complex adjustments to the tax law could in principle eliminate these imbalances, but most countries have preferred r, more arbitrary solutions. Most people accept income as a fair tax since ______.

A.
every individual enjoys public welfare
B.
every citizen of a country has the duty to pay taxes
C.
it is within their capability to pay it
D.
it is closely related to the individual's benefits
题目标签:扣除
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【多选题】在计算企业应纳税所得额时,准予税前扣除的保险费用包括()。

A.
按规定上缴保险公司的保险费
B.
向劳动部门上缴的职工养老保险
C.
保险公司给予纳税人的无赔款优待
D.
为特定职工支付的人身安全保险费

【多选题】下列各项中,属于“营业外支出”科目核算的内容,但不得在企业所得税前扣除的有()

A.
 税收滞纳金
B.
 非广告性赞助支出
C.
 非常损失
D.
 按照经济合同规定支付的违约金、罚款和诉讼费

【单选题】对于费用扣除,我国目前采用的是()

A.
据实扣除
B.
按标准扣除
C.
据实扣除或按标准扣除
D.
随意扣除

【多选题】有以下哪种情况扣除4分( )

A.
向旅游者兜售物品或购买旅游者物品
B.
私自带人随团游览
C.
无故不随团活动
D.
在导游活动中未佩戴导游证或未携带计分卡
E.
不尊重旅游者宗教信仰和民族风俗习惯

【单选题】The traditional appeal of the income tax has come from its wide acceptance as a lair tax. closely related to an individual's ability to pay. For many gears the income tax provided large federal income...

A.
every individual enjoys public welfare
B.
every citizen of a country has the duty to pay taxes
C.
it is within their capability to pay it
D.
it is closely related to the individual's benefits

【单选题】纳税人直接向受赠人的捐赠,在征收个人所得税前是否允许扣除______

A.
准许
B.
不准许
C.
在其申报应纳税所得的15%以内的部分准许
D.
准许或者不准许由纳税人决定

【单选题】费用扣除不包括( )。

A.
生计费
B.
对农村教育的捐赠支出
C.
纳税人养家糊口所需的费用
D.
差旅费、午餐费、维修费、搬迁费

【单选题】速算扣除数的作用主要是( )。

A.
确定应纳税额的基础
B.
减缓税率累进的速度
C.
使计算准确
D.
简化计算

【单选题】不能在税前扣除的是( )。

A.
实际发生的坏账损失超过计提的坏账准备金
B.
实际发生的坏账损失未超过计提的坏账准备金
C.
实际计提的存货跌价准备金
D.
实际发生的存货损失的进项税金及运费
相关题目:
【多选题】在计算企业应纳税所得额时,准予税前扣除的保险费用包括()。
A.
按规定上缴保险公司的保险费
B.
向劳动部门上缴的职工养老保险
C.
保险公司给予纳税人的无赔款优待
D.
为特定职工支付的人身安全保险费
【多选题】下列各项中,属于“营业外支出”科目核算的内容,但不得在企业所得税前扣除的有()
A.
 税收滞纳金
B.
 非广告性赞助支出
C.
 非常损失
D.
 按照经济合同规定支付的违约金、罚款和诉讼费
【单选题】对于费用扣除,我国目前采用的是()
A.
据实扣除
B.
按标准扣除
C.
据实扣除或按标准扣除
D.
随意扣除
【多选题】有以下哪种情况扣除4分( )
A.
向旅游者兜售物品或购买旅游者物品
B.
私自带人随团游览
C.
无故不随团活动
D.
在导游活动中未佩戴导游证或未携带计分卡
E.
不尊重旅游者宗教信仰和民族风俗习惯
【单选题】The traditional appeal of the income tax has come from its wide acceptance as a lair tax. closely related to an individual's ability to pay. For many gears the income tax provided large federal income...
A.
every individual enjoys public welfare
B.
every citizen of a country has the duty to pay taxes
C.
it is within their capability to pay it
D.
it is closely related to the individual's benefits
【单选题】纳税人直接向受赠人的捐赠,在征收个人所得税前是否允许扣除______
A.
准许
B.
不准许
C.
在其申报应纳税所得的15%以内的部分准许
D.
准许或者不准许由纳税人决定
【单选题】费用扣除不包括( )。
A.
生计费
B.
对农村教育的捐赠支出
C.
纳税人养家糊口所需的费用
D.
差旅费、午餐费、维修费、搬迁费
【单选题】速算扣除数的作用主要是( )。
A.
确定应纳税额的基础
B.
减缓税率累进的速度
C.
使计算准确
D.
简化计算
【单选题】不能在税前扣除的是( )。
A.
实际发生的坏账损失超过计提的坏账准备金
B.
实际发生的坏账损失未超过计提的坏账准备金
C.
实际计提的存货跌价准备金
D.
实际发生的存货损失的进项税金及运费