I. Single choice

1 The principle of territorial management means that (b) the tax authorities are generally responsible for the investigation and handling of tax-related cases.

A, the place of occurrence

B. Location of the inspected object

C, designated by the superior

D, determined through consultation

2. In the jurisdiction of tax-related cases, it is stipulated that major tax evasion and tax fraud cases, major illegal cases of special VAT invoices, and cases involving the personnel of the tax authorities in charge of the inspected objects should be investigated and dealt with by the higher tax authorities in the areas involved, which is the concrete embodiment of principle (a) in the jurisdiction of tax inspection.

A, overall coordination

B. Territorial management

C. Tax-sharing management

D, mutual restriction

3. According to the current laws and regulations in China, there are five types of tax inspection jurisdiction: functional jurisdiction, hierarchical jurisdiction, regional jurisdiction, designated jurisdiction and (d).

A. jurisdiction by agreement

B. Deliberative jurisdiction

C, choose jurisdiction

D. Transfer of jurisdiction

4, level jurisdiction refers to the division of labor between tax authorities at all levels in the implementation of inspection and (c).

A. responsibilities

B. Functions

C. Permission

D. Rights

5. "The place where the case occurred" generally refers to the place where all the necessary acts of tax violation cases are carried out, including the preparation place, the implementation place and the result place. If the tax authorities in several places have jurisdiction according to law, they are generally under the jurisdiction of the tax authorities in (b).

A, superior designation

B, the first to find illegal behavior

C, determined through consultation

D, the biggest responsibility

6. Transfer jurisdiction refers to the inspection bureau that has accepted the case. After accepting the case, if it is found that the case does not belong to its own jurisdiction, it shall promptly transfer the case to the inspection bureau in (c).

A, the next higher level

B, the next level

C, have jurisdiction

D, the same level

7, invoice illegal cases generally by (a) the tax authorities responsible for the jurisdiction.

A, the place where the case occurred

B. Location of the investigated object

C. Place of tax registration

D, the superior in the area involved

8, the main content of tax audit case selection is to determine the tax audit (C).

A, time

B, personnel

C, object

D. location

9, tax audit case selection refers to according to a certain (D), the taxpayer information data collection, analysis, screening, and finally determine the specific inspection object for the implementation of tax audit process.

A, plan

B, standard

C, skills

D, methods, methods and requirements

10. Tax-related cases mainly come from reporting, assignment by superiors, transfer of offices at all levels, transfer of collection and management, investigation and expansion, inspection and expansion, and (c) comprehensive information.

A, information exchange

B, collected

C, information exchange and collection

D, compiled

1 1, tax audit case selection includes active case selection and (b) case selection.

A, automatic

B, passive

C, internal

D, external

12, according to the provisions of Article 85 of the Detailed Rules for the Implementation of the Tax Administration Law, the Inspection Bureau should establish a scientific inspection system, make overall arrangements for inspection work, and strictly control the number of inspections of taxpayers and withholding agents. The following statement is correct (c).

A, in a tax year, the same taxpayer reported by the masses can't repeat the inspection.

B, in a tax year, the same withholding agent can't repeat the inspection.

C, in a tax year, the same taxpayer who carries out daily inspection cannot repeat inspection.

D, in a tax year, the same taxpayer transferred by the department cannot repeat the inspection.

13, cases reported by the masses with clear clues, cases supervised or assigned by superiors, cases transferred by departments, cases of tax investigation, special tax inspection and other tax-related cases that need to be inspected, (a) the scope of tax inspection.

A. Give priority to inclusion

B. Incorporate in batches

C. Incorporation by stages

D, as appropriate.

14. The case source of daily inspection is mainly selected and generated from the comprehensive information of taxpayers and tax collection and management in various regions according to the needs of (b).

A, income task

B. Macro-management of taxation

C, superior designation

D. Plan at the beginning of the year

15, computer case selection refers to the use of computer comprehensive case selection system, through vertical comprehensive analysis and horizontal logic, cross-checking relationship audit, screening out (c) taxpayers as the object of inspection.

A, an indicator is not normal

B. Abnormal financial indicators

C, all kinds of tax return indicators are abnormal.

D, abnormal production and operation

16, determine the index of computer case selection, refers to the data items associated with the inspection target selected from the taxpayer's various information materials, which is the key to determine the content of case selection and the depth and breadth of case selection. Therefore, the following index is not often used as the index of case selection for turnover tax (A).

A, asset-liability ratio B, sales tax burden rate C, sales revenue growth rate analysis D, declaration and invoice comparative analysis

17, the State Taxation Inspection Bureau of a province has determined through research that taxpayers with annual sales income of more than 80 million yuan in the province have not conducted tax inspection for more than three years to conduct a comprehensive inspection. At this time, the determination of inspection objects is applicable (D).

A, simple random sampling

B, equidistant sampling

C, stratified sampling

D, non-random sampling

18. Manual case selection refers to (c) sorting and screening all candidates according to the work of the audit center and the audit plan projects in different periods.

A, audit implementation personnel

B. Director of Inspection

C. personnel of the case selection department

D, trial personnel

19. Unless there is a specific time limit, the reporting center shall report the investigation results to the higher tax authorities (D) within the following time limit.

A, 30th; B, 40 days; C, 50 days; D, 60 days.

20. Man-machine combination case selection is to determine the computer case selection index, set reasonable and effective case selection parameters on the basis of extensively collecting all kinds of (b) information about tax inspection objects, and generate a list of tax inspection objects with abnormal tax return indicators through computer case selection analysis system operation, and make appropriate adjustments to the operation results in combination with daily knowledge, and then determine the tax inspection objects after screening.

A, operation B, tax-related C, finance D, personnel

2 1, according to the provisions of the "Inspection Work Regulations", tax authorities at all levels should set up tax violation reporting centers (A). The reporting center of tax illegal cases is the management institution for reporting cases.

A reporting centers are located in inspection bureaus at all levels.

B reporting centers are located in tax bureaus at all levels.

C reporting centers are not located in inspection bureaus at all levels.

D reporting center is only located in the municipal inspection bureau.

22. According to the Administrative Measures for Reporting Tax Illegal Cases of State Taxation Administration of The People's Republic of China, the following tax illegal acts fall within the scope of reporting by the Tax Illegal Cases Reporting Center (A):

A tax evasion

B the act of practicing favoritism and not collecting less tax.

C no planning department to approve the development of real estate behavior

D misappropriation of tax application.

23, the duty of the tax illegal case reporting center does not include (b):

A to carry out the protection and reward of prosecutors.

B to check the related tax-related matters of the accused.

C review and report the investigation of cases.

D statistics, analysis of the data of the report management.

24. Strictly abide by the confidentiality system and protect the legitimate rights and interests of the informants in accordance with the law (a):

A shall not disclose the contents of the report and related clues.

B shall not disclose the case handlers.

C shall not disclose whether to inspect it.

D shall not disclose the case leader.

25, in accordance with the provisions of the "measures for the administration of illegal tax reporting cases", the reporting center after accepting the report case (a):

A timely registration of the "registration form for reporting illegal tax cases"

B timely registration of "tax violation case registration form"

C timely registration of "tax illegal reporting registration form"

D timely registration of "tax case report registration form"

26, report center preliminary examination of the report materials that report matters do not have the investigation value, after the inspection bureau is responsible for reading the batch can be (D).

A returned to the informant;

B continue to pay the inspection department;

C report to the superior reporting center;

D temporarily pending investigation

27, to report cases according to the division of responsibilities and the nature of the case must be handled with other departments * * *, should be unified organization and coordination by the tax bureau at the same level, and the relevant departments jointly handle the case. This way of handling cases is (c):

A, self-management; B, transfer; C. liaison office; D, supervision

28, involving two or more than two tax authorities to report cases, by the first to accept the tax authorities responsible for the investigation, acceptance authority is controversial, by * * * with the tax authorities at the next higher level to coordinate the decision to accept the organ. This jurisdiction belongs to (b):

Class a jurisdiction;

B designated jurisdiction;

C coordinated jurisdiction;

D superior jurisdiction

29. When the reported case does not fall within the scope of acceptance of the unit, the reporting center shall (b) or transfer the reported materials to the unit with the right to handle it.

A temporarily pending investigation;

B inform the prosecutor to report to the unit that has the right to deal with it;

C returned to the reporter;

D report to the superior reporting center.

30. For tax-related cases reported by real names, the reporting center can (b) after the case is handled.

A should not feedback the investigation results of the case to the prosecutor;

B feedback the investigation results of the case to the prosecutor at the request of the prosecutor;

C inform the prosecutor of the inspection progress of the case at the request of the prosecutor;

D at the request of the prosecutor, introduce the case handler to the prosecutor and communicate the inspection results.

3 1 If two or more prosecutors jointly report the same tax violation, they will be rewarded according to (a):

A case;

B respectively;

C the contents of their respective reports;

D check the tax proportion.

32. Assigned cases refer to a way (B) that the higher-level party and government organs or higher-level tax authorities refer to the tax authorities at the same level for investigation and punishment, such as tax evasion and tax fraud.

A cases assigned by superiors should be separately included in the management scope of reporting cases for investigation.

B cases assigned by superiors should be included in the management scope of reporting cases for investigation according to regulations.

C cases assigned by superiors should not be included in the management scope of reporting cases for investigation.

D cases assigned by superiors should be investigated together with superior departments.

33, in the process of investigation, such as found under the jurisdiction of the taxpayer suspected of tax-related violations (b):

A the implementation department of the investigation shall promptly transfer the problems, doubts or clues found in the investigation to the case selection department, but it is not necessary to transfer the relevant evidence collected in the investigation to the case selection department;

B the implementation department of the investigation shall promptly transfer the problems, doubts or clues found in the investigation and the relevant evidence collected in the investigation to the case selection department;

C the implementation department of the investigation shall promptly transfer the relevant evidence collected in the investigation to the case selection department, but the problems, doubts or clues found in the investigation shall be kept confidential;

D conduct a comprehensive inspection immediately.

34. Extended cases refer to cases (b) in which the tax inspection implementation department finds that other taxpayers and withholding agents are suspected of tax-related violations during the inspection implementation of a case, and it is necessary to carry out tax inspection according to law.

A also known as transfer case;

B also known as the case in the case;

C also known as the investigation case;

D also known as transfer case.

35. The case selection department of tax inspection shall, after accepting the case transferred from the collection and management office, register the case source list in time, list it as the object of tax inspection, and submit it to the director of the inspection bureau for approval, and shall take the following measures (b).

A does not issue tax inspection tasks;

B issue tax inspection tasks;

C direct tax inspection;

D the tax inspection task is issued by the collection and management department.

36, State Taxation Administration of The People's Republic of China and the State Taxation Bureau at all levels of reward funds should be truthfully charged from (b) in accordance with the relevant provisions.

A daily office expenses;

B audit funds for handling cases;

C tax paid for the investigation.

D financial expenses separately.

37, the principle of reward is limited to real-name prosecutors, the same tax violations were reported by multiple prosecutors, should be (b):

A reward all informants in proportion;

B mainly rewards the first whistleblower;

C reward all the first informants;

D mainly rewards prosecutors who report many times.

38, the prosecutor asked for an explanation, () c, explain or explain the relevant issues raised by the prosecutor.

A the reporting center shall meet the requirements of the prosecutor;

B The reporting center shall abide by tax laws and regulations;

C the reporting center shall, under the premise of not violating the confidentiality provisions;

D the reporting center does not need to keep secrets.

39. After the reported tax violations have been investigated and handled by the tax authorities and the taxes have been collected and put into storage according to law, they will be rewarded within the limits of different projects stipulated in the Measures for Reporting Incentives, but the maximum bonus for each case shall not exceed (b) 10,000 yuan.

A. 50,000 yuan; B,100000 yuan; C,120,000 yuan; D,150,000 yuan.

40. The prosecutor shall, within (c) days from the date of receiving the notification of receiving the prize from the reporting center, hold his ID card or other valid documents and collect the prize at the designated place; Those who fail to receive it within the time limit shall be deemed to have waived their rights.

A, 30th; B, 60 days; C, 90 days; D,120th.

Second, multiple choice questions:

1, tax audit jurisdiction is an important link to ensure the effective implementation of tax audit, mainly reflected in (ABCD):

A correctly determine the tax inspection jurisdiction system;

B clarify the responsibilities of the inspection bureau;

C to carry out tax inspection in an orderly manner to prevent the inspection bureau from exceeding its authority;

D to safeguard national interests and the legitimate rights and interests of taxpayers, withholding agents and other parties.

2, the division of tax audit jurisdiction should follow the following principles (ABC):

A principle of territorial management;

B principles of tax-sharing management;

C the principle of overall coordination;

D-level jurisdiction principle

3, tax audit case selection includes active case selection and passive case selection, including active case selection including () AB:

A, the determination of the daily inspection object;

B, the determination of the tax special inspection object;

C, the determination of the inspection object of cases transferred at all levels

D, the determination of the inspection object of the transfer case of collection and management

4. The "Inspection Work Regulations" clearly stipulates the investigation authority of tax-related cases such as ABCD cases and cases reported by the masses.

A tax evasion;

B evade the recovery of tax arrears;

C defrauding export tax rebates;

D false invoicing.

5. Regional jurisdiction refers to the division of functions and powers for tax inspection between tax authorities at the same level in different regions. The following situations (CD) can be applied to territorial jurisdiction:

A transfer of jurisdiction;

B designated jurisdiction;

C general jurisdiction;

D special jurisdiction.

6, tax audit case selection, also known as the determination of tax audit object, refers to the process of carrying out (ACD) on taxpayers' information data according to certain methods, methods and requirements, and finally determining the specific inspection object for the implementation of tax audit.

A collection;

B survey;

C analysis;

D screening.

7, the real name of the units and individuals to the tax authorities to report tax violations and verified, the tax authorities according to the size of their contribution, in accordance with the provisions of the "measures for reporting incentives" to give different rewards. But in any of the following circumstances, no reward will be given (BC);

A the prosecutor is related to the units and individuals that commit tax violations.

B the prosecutor uses illegal means to obtain evidence of tax violations.

C the informer obtains information about tax violations from state organs or functionaries of state organs.

D state functionaries obtain information for reporting tax violations by means other than taking advantage of their work convenience.

8, in order to improve the accuracy of case selection, we should blame the premise of (AB), using scientific methods to select cases:

A preference;

B restrict choice;

C specify the choice;

D additional conditions.

9, the inspection bureau can determine the object of case selection according to different types of tax inspection, specifically divided into (QBC):

A daily inspection object;

B special inspection object;

C project audit object;

D report the object of inspection and selection.

10, the case selection procedure for daily inspection is () ABCD:

A the needs of macro-management of tax revenue, and determine the items and requirements of daily tax inspection;

B through computer or manual selection, determine the candidate list and submit it for examination and approval;

C the case selection leading group will review and discuss the alternative list and determine the audit object;

D the inspector general issues the Notice of Tax Inspection Task and issues inspection tasks.

1 1, a wide range of taxpayer information materials including (ABCD):

A basic information;

B trade association information;

C business status information;

D news media advertising information.

12, the analysis of computer case selection indicators mainly includes the following (ABCD):

A single case selection index analysis;

B analysis of the average growth index of production and operation by industry;

C sub-industry financial ratio analysis index analysis;

D analysis of common financial indicators of enterprises.

13. The taxpayer is subject to the following (ACD) circumstances, and the tax payment guarantee is applicable.

A. within the time limit, the tax authorities have reason to believe that taxpayers have obvious signs of transferring or hiding their taxable commodities, goods and other property or taxable income.

B. Taxpayers fail to pay taxes within the prescribed time limit.

C where a taxpayer has a dispute with the tax authorities over tax payment and fails to pay the tax, it is necessary to apply for administrative reconsideration.

D taxpayers who have not paid taxes or late fees or their legal representatives need to leave the country.

14. Random sampling refers to a method of extracting tax inspection objects according to the law of probability and inferring the overall characteristics according to the characteristics of the inspection objects. The main ways are (ABD):

A simple random sampling,

B equidistant sampling,

C proportional sampling,

D stratified sampling

15, tax audit source screening, the usual methods are (ABC):

A computer selection;

B manual case selection;

C man-machine combination case selection;

D report the election.

16. The purpose of establishing the tax audit implementation ledger by the case selection department is (ABCD):

A record the dynamics and progress of tax inspection in writing;

B track and assess the implementation of the audit plan;

C analyze the industrial problems reflected in the investigation of tax-related cases;

D accumulate relevant information.

17, tax-related cases reminders, supervision notice mainly includes the following contents () ABCD:

A case undertaker (or undertaker);

B the content of reminders and supervision;

C requirements and time limit for urging supervision;

D urging the supervising unit and issuing time.

18. The commonly used forms for reporting tax violation cases are (ABCDE):

A dictation face to face, B telephone report, C letter of accusation, D e-mail and E-mail directly provide materials for tax violations, etc.

19. The source of tax inspection case is divided into (ABC)

A general case source b reporting case source c other case source d self-examination case source

20. After accepting the reported case, the reporting center shall handle it according to the following methods (ABCD):

A temporarily pending investigation; B do it yourself; C liaison office; D transfer.

2 1, the jurisdiction of reporting cases adopts the following methods (ABCD):

Class a jurisdiction;

B apply for jurisdiction;

C designated jurisdiction;

D entrusted jurisdiction.

22. Equal rejection sampling is applicable to the determination of the audit object in that case (BD).

A, there are more overall taxpayers in the region.

B, special inspection of the real estate industry

C, there are more individual taxpayers and industrial and commercial households in the region, and there are fewer key tax sources.

D. Inspection of special invoices for output value-added tax

23. Those cases in the following sources must be accepted by the tax inspection sources before they can enter the BCD determined by the tax inspection source screening.

A general case source B reports case source C to case source D to case source.

24 belongs to the county (city) level tax bureau report center is responsible for investigating the report cases are (ABC):

A Cases transferred from State Taxation Administration of The People's Republic of China Reporting Center and Provincial and Municipal Taxation Bureau Reporting Center;

B cases assigned by the leaders of county-level bureaus and transferred by relevant units of counties (cities);

Cases directly accepted by tax bureaus and inspection bureaus at county (city) level C;

D cases that need to be directly investigated and dealt with by the inspection bureau of the municipal (prefecture) tax bureau.

25. Other case source management includes (ABCDE):

Assigned by a superior, B at all levels, C collection and management, D investigation and expansion, E inspection and expansion,

26, stratified sampling is the combination of classification and random principle. Applicable to the case of (ABC), which is a common method of random sampling.

A, there are a large number of taxpayers under the control of grass-roots units; b, the economic types are complex; c, there is a big gap in tax payment; d, industrial inspection.

27, reporting centers at all levels should be announced to the public (ABCD):

A report phone number, B mailing address, C postal code, D report reception room.

28, illegal case reporting center to accept the case, should be (BCD):

A will not accept reports that are unwilling to provide their names and identities and that are unwilling to report publicly.

B if the content of the report is not clear, the prosecutor with real name shall be required to supplement the relevant information.

C shall not disclose the personal information of the prosecutor.

D the original of the report and the report record shall be bound by the report center for safekeeping.

29, reminders, supervision system is the tax-related cases (AB) issued a tax inspection case reminders notice, urge to investigate or close.

A, the undertaker that has not been investigated B, the undertaker that has not been closed C, the case selection unit D and the trial department.

30, the formation of computer selection parameters mainly have the following ways (ABCD):

A computer generated automatically;

B from the relevant laws and regulations library;

C according to the content and purpose of tax inspection;

D select the constraint conditions according to the actual needs.

Third, judge and correct mistakes

7 1 The jurisdiction of tax inspection is also assumed by the State Taxation Bureau and the Local Taxation Bureau respectively according to the principle of division of tax jurisdiction. This is the concrete application of the principle of overall planning and coordination in the principle of tax inspection jurisdiction.

Correct mistakes:

72. After the inspection object is determined, the tax inspection task notice shall be made by the case selection department, and the tax inspection task shall be issued after being signed by the person in charge of the case selection department. When the Notice of Tax Inspection Task is issued, it should also include corresponding attachment materials, such as the List of Taxpayers to be Inspected and clues related to the case.

Correct mistakes:

73, in the national tax, local tax system, tax-related cases involving two or more tax authorities under the jurisdiction of the * * * with the tax authorities at a higher level.

Correct mistakes:

74. The basic principle of designated jurisdiction in tax inspection jurisdiction is the principle of consultation.

Correct mistakes:

75. Functional jurisdiction refers to the division of labor made by different tax authorities according to their different levels, and it is the jurisdiction of tax authorities on audit matters determined according to their respective functions.

Correct mistakes:

76, tax audit jurisdiction is the first link to ensure the effective implementation of tax audit.

Correct mistakes:

77, the determination of the object of special inspection is to screen out taxpayers who are suspected of stealing, escaping, cheating and other tax violations through certain methods.

Correct mistakes:

78. "The place where the case occurred" generally refers to the place where all necessary actions are carried out in the case of tax violation, including the place of preparation, the place of implementation and the place of result.

Correct mistakes:

79. Designated jurisdiction means that when the jurisdiction for investigating tax-related cases is unclear, or when two or more tax inspection bureaus have disputes over jurisdiction, the tax authorities at higher levels can coordinate and decide that one of the tax inspection bureaus shall have jurisdiction. After the tax authorities at higher levels have designated jurisdiction, if the relevant inspection bureau considers it impossible to implement it, it may apply to the tax authorities at higher levels to designate another jurisdiction.

Correct mistakes:

80. The transferred case must be accepted by the transferred inspection bureau.

Correct mistakes:

8 1, tax inspection case selection is the first procedure of tax inspection, the starting point and foundation of tax inspection, and the main content of tax inspection case source management.

Correct mistakes:

82. The selection of tax audit cases, also known as the determination of tax audit objects, refers to the process of collecting, analyzing and screening taxpayers' information data according to certain methods, methods and procedures, and finally determining the specific inspection objects for the implementation of tax audit.

Correct mistakes:

83, tax-related cases mainly come from the report, assigned by superiors, all levels of transfer, collection and management, investigation and expansion, inspection and expansion, information exchange and collection of comprehensive information.

Correct mistakes:

84. According to Article 85 of the Detailed Rules for the Implementation of the Tax Administration Law, the Inspection Bureau shall establish a scientific inspection system, make overall arrangements for inspection work, and strictly control the inspection quality of taxpayers and withholding agents.

Correct mistakes:

85, the special inspection object is selected according to the scope of the tax authorities at the same level plan at the beginning of the year.

Correct mistakes:

86, the source of tax audit screening, mainly through computer, manual or a combination of the two means, all kinds of tax information collection, classification, analysis, comparison and data processing, so as to select the most suspected object of investigation in the jurisdiction of taxpayers.

Correct mistakes:

87, determine the index of computer case selection, refers to the taxpayer from all kinds of information to screen out the data items associated with the audit target.

Correct mistakes:

88. The analysis of common financial indicators of enterprises mainly focuses on the common financial indicators of enterprises, such as sales profit rate, accounts receivable rate, accounts payable rate, asset-liability ratio, current ratio and quick ratio, and compares these financial indicators with standard parameters to find out taxpayers with abnormal indicators.

Correct mistakes:

89, "Inspection Work Regulations" stipulates that tax-related cases should, in principle, be handled by the tax authorities where the investigated object is located. If the location of the investigated object is inconsistent with the taxpayer's domicile, it shall be under the jurisdiction of the tax authorities of the taxpayer's domicile.

Correct mistakes:

90. Random sampling has two remarkable characteristics: one is to abide by the principle of equal opportunity, and the other is to infer the population from quantity.

Correct mistakes:

9 1, non-random sampling is a method for the spot checker to subjectively select the inspection object according to the indicators issued by the superior.

Correct mistakes:

92. The Notice of Tax Inspection Task mainly includes the name of the inspection implementation department, the name of the inspection object, the tax types to be inspected, the inspection period, the implementation period of the inspection, the tax authorities that issued the inspection task, and the date of publication.

Correct mistakes:

93, the contents of the tax audit implementation ledger mainly include the basic situation of the case source, the status of the case, the main problems found in the investigation, etc.

Correct mistakes:

94. Reporting tax violations, also known as reporting tax violations, refers to a way for citizens, legal persons and other organizations to report tax-related violations such as tax evasion, tax fraud and false invoicing to the tax authorities orally and in writing, which is an important way for the tax authorities to find the source of tax violations.

Correct mistakes:

95. Reporting centers at all levels shall announce the reporting telephone number, mailing address and postal code to the public, and set up reporting boxes and reporting reception rooms to provide convenient reporting conditions for informants.

Correct mistakes:

96. Reporting tax violation cases is generally in written form.

Correct mistakes:

97. When the reported case does not fall within the acceptance scope of the unit, the reporting center shall inform the complainant to report to the unit with the right to handle it, or transfer the reported materials to the unit with the right to handle it.

Correct mistakes:

98, confirm the order of the report to the inspection bureau responsible for the investigation of the time to start the inspection.

Correct mistakes:

99. The reporting center may, at the request of the informant, briefly inform him of the investigation and punishment of the tax violations he has reported, but shall not inform him of the investigation and punishment of the tax violations beyond the clues of the report, and may provide a copy of the relevant tax treatment (punishment) decision and relevant case materials.

Correct mistakes:

100, during the investigation of the investigation case, if it is found that the taxpayer under its jurisdiction is suspected of violating the law related to taxes, the implementation department of the investigation shall promptly transfer the problems, doubts or clues found in the investigation and the relevant evidence collected in the investigation to the trial department.

Correct mistakes:

1、B

2、A

3、D

4、C

5、B

6、C

7、A

8、C

9、D

10、C

1 1、B

12、C

13、A

14、B

15、C、

16、A

17、D、

18、C

19、D

20、B

7 1, error, correction: the jurisdiction of tax inspection is also borne by the state taxation bureau and the local taxation bureau respectively according to the principle of division of tax jurisdiction. This is the concrete application of the principle of tax sharing management in the principle of tax inspection jurisdiction.

72. Error, correction: After the object of inspection is determined, the case selection department will make a Notice of Tax Inspection Task, which will be issued after being signed by the person in charge of the inspection bureau. When the Notice of Tax Inspection Task is issued, it should also include corresponding attachment materials, such as the List of Taxpayers to be Inspected and clues related to the case. .

73. Error, correction: In the national tax and local tax systems, if a tax-related case involves the jurisdiction of two or more tax authorities, it shall be under the jurisdiction of the first tax authority to investigate and deal with it.

74. Wrong, correct: The basic principle of designated jurisdiction in tax inspection jurisdiction is the principle of giving priority to investigation.

75. Wrong, correct wrong: Functional jurisdiction refers to the division of labor made by different tax authorities according to their different functions and powers, and it is the jurisdiction of tax authorities over audit matters according to their respective functions.

76. Wrong, correct the mistake: The jurisdiction of tax inspection is an important link to ensure the effective implementation of tax inspection.

77. Wrong. Correcting mistakes: the determination of the object of daily inspection and case selection is to screen out taxpayers suspected of stealing, escaping, defrauding taxes and other tax violations through certain methods. .

78. Right.

79. Wrong, correct wrong: Designated jurisdiction means that when the jurisdiction of tax-related cases is unclear, or when two or more inspection bureaus have disputes over jurisdiction, the tax authorities at higher levels can coordinate and decide that one of the inspection bureaus is under jurisdiction. After the tax authorities at higher levels designate jurisdiction, the relevant inspection bureaus must implement it.

80. Mistake and correction: The transferred inspection bureau shall accept the transferred case, but if the accepted inspection bureau thinks that it has no jurisdiction, it shall report to the higher tax authorities of the same company to determine the jurisdiction according to the provisions on designated jurisdiction.

8 1, right.

82. Wrong, correct mistakes: The selection of tax inspection cases, also known as the determination of tax inspection objects, refers to the process of collecting, analyzing and screening taxpayers' information data according to certain methods, methods and requirements, and finally determining the specific inspection objects for the implementation of tax inspection.

83. Right.

84. Mistake and correction: According to Article 85 of the Detailed Rules for the Implementation of the Tax Administration Law, the inspection bureau shall establish a scientific inspection system, make overall arrangements for inspection, and strictly control the number of inspections of taxpayers and withholding agents.

85. Wrong, correct the mistake: the object of special inspection is to select and determine the object according to the general requirements of the deployment of higher tax authorities.

86. Error, correction: The source of tax inspection cases is mainly selected by collecting, classifying, analyzing, comparing and processing all kinds of tax information by means of computer, manual or a combination of both, so as to select the most suspected inspected object among taxpayers and withholding agents under their jurisdiction.

87. Right.

88. Right.

89. Wrong. According to the Inspection Work Regulations, tax-related cases should be handled by the tax authorities where the investigated object is located in principle. If the location of the investigated object is inconsistent with the location where the tax registration is conducted, it shall be under the jurisdiction of the local tax authority where the tax registration is conducted.

90. Right.

9 1, error, error correction: Non-random sampling is a method for the spot-checker to subjectively select the inspection object according to his own understanding of the overall sample or subjective and objective conditions.

92. Error, correction: The Notice of Tax Inspection Task mainly includes the document number, the name of the inspection implementation department, the name of the inspection object, the inspection period, the implementation period of the inspection, the tax authority that issued the inspection task, and the date of publication.

93. Right.

94. Right.

95. Right.

96. Mistake and correction: Reporting tax violation cases generally takes two forms: written and oral.

97. Right.

98. Error, correction: the order of confirming the report shall be based on the registration time when the inspection bureau or report center in charge of investigation accepts the report.

99. Mistake and correction: The reporting center may, at the request of the informant, briefly inform him of the investigation and handling of the tax violations he has reported, but shall not inform him of the investigation and handling of the tax violations beyond the clues of the report, nor shall it provide the tax treatment (punishment) decision and relevant case materials.

100, error, correction: in the process of investigation of an investigation case, if the taxpayer under its jurisdiction is found to be suspected of violating the law related to taxes, the implementation department of the investigation shall promptly transfer the problems, doubts or clues found in the investigation and the relevant evidence collected in the investigation to the case selection department.