【单选题】【消耗次数：1】
下列与纳税义务人相关的表述中，正确的是( )。
①
纳税人就是负税人
②
在代扣代缴关系中，代扣人是真正的纳税人
③
在代收代缴关系中，代收人是真正的纳税人
④
纳税人与负税人有时候一致，有时候不一致
参考答案：
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相关题目
【单选题】
下列企业既是增值税纳税人又是资源税纳税人的是（? ?）。
①
销售有色金属矿产品的贸易公司
②
进口有色金属矿产品的企业
③
在境内开采有色金属矿产品的企业
④
在境外开采有色金属矿产品的企业
【单选题】
下列企业既是增值税纳税人又是资源税纳税人的是（? ?）。
①
销售有色金属矿产品的贸易公司
②
进口有色金属矿产品的企业
③
在境内开采有色金属矿产品的企业
④
在境外开采有色金属矿产品的企业
【单选题】
下列关于增值税纳税人的说法中，错误的是（ ）。
①
年应税销售额在500万元（含）以下的企业，为小规模纳税人
②
小规模纳税人会计核算健全，能提供准确税务资料，可申请不作为小规模纳税人
③
除国家税务总局另有规定外，已登记为小规模纳税人的企业不得再转为一般纳税人
④
其他个人不得申请登记为一般纳税人
【多选题】
纳税人发生（ ）情形的，采取纳税人自行申报纳税的方式。
①
个人通过证券交易所集中交易系统或大宗交易系统转让限售股
②
个人持有的限售股被司法扣划
③
个人因依法继承或家庭财产分割让渡限售股所有权
④
个人用限售股偿还上市公司股权分置改革中由大股东代其向流通股股东支付的对价
随机题目
【单选题】
A: This is Mr. Bill and this is Mr. Paul. B: [填空]
①
How do you do?
②
How are you?
③
Fine，thank you.
④
Hi，how are you getting on?
【单选题】
A: How much is that rice, please? B: [填空].
①
Four Kilo
②
Very much
③
Four are enough
④
Four yuan a kilo
【单选题】
<img src=https://huaweicloudobs.ahjxjy.cn/0418BF1D02417B92F76B614E1597FD00.png title=5.png alt=5.png/>
①
<img src=https://huaweicloudobs.ahjxjy.cn/27CC83C93F9DEC1027C40DB516AEFFFE.png title=5-1.png alt=5-1.png/>
②
<img src=https://huaweicloudobs.ahjxjy.cn/A52D2423E20F7AF67CDED3927DFBC6E8.png title=5-2.png alt=5-2.png/>
③
<img src=https://huaweicloudobs.ahjxjy.cn/1CF3AA81CC78B903E42266CDBA6690AC.png title=5-3.png alt=5-3.png/>
④
<img src=https://huaweicloudobs.ahjxjy.cn/286CB235C4A75DA8DDB21CABF734CF53.png title=5-4.png alt=5-4.png/>
【单选题】
<img src=https://huaweicloudobs.ahjxjy.cn/50B8AB3880EC4FD1901EE390ABF55B59.png title=2.png alt=2.png/>
①
<img src=https://huaweicloudobs.ahjxjy.cn/5758B772498446FA82AC77D6D7F305E8.png title=2-1.png alt=2-1.png/>
②
<img src=https://huaweicloudobs.ahjxjy.cn/B6454D5F78F647A4D82E69A2B2819675.png title=2-2.png alt=2-2.png/>
③
<img src=https://huaweicloudobs.ahjxjy.cn/752DB2A405FFF9EE7DA06D85FB42F136.png title=2-3.png alt=2-3.png/>
④
<img src=https://huaweicloudobs.ahjxjy.cn/CEF05144723A27B982B70DE56A618B07.png title=2-4.png alt=2-4.png/>
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.4. What did the biggest of the group mean by shaking his head?
①
He did not want to say anything about what Robert had done.B. He had not thought Robert could play so wonderfully.C. He did not want to make friends with Robert.D. He did not think Robert played basketball well.
②
He had not thought Robert could play so wonderfully.
③
He did not want to make friends with Robert..
④
He did not think Robert played basketball well.