2024年宁夏回族自治区会计（初级）考试《经济法基础》试题及答案4

本文中的试题是优题宝根据会计（初级）考试《经济法基础》考试大纲中的相关知识点整理的习题集，对热点考题和重难点题目都进行了仔细的整理和编辑。你也可以通过“初级会计题库优题宝”小程序使用“智能出题”功能进行其他试题的练习，祝您顺利通过考试。以下为本考试部分试题内容（参考答案见文章末尾）。

1、下列属于企业所得税税前可以扣除的项目有（）。
A.存货跌价准备金
B.坏账准备
C.风险准备金
D.赞助支出

2、根据印花税法律制度的规定，下列各项中，属于印花税征税范围的有（）。
A.土地使用权出让合同
B.土地使用权转让合同
C.商品房销售合同
D.房屋产权证

3、根据劳动合同法律制度的规定，下列关于工时制度的表述中，不正确的是（）。
A.国家实行劳动者每日工作8小时、每周工作40小时的标准工时制度
B.用人单位由于生产经营需要，经与工会和劳动者协商后可以延长工作时间，一般每日不得超过2小时
C.有些企业因工作性质和生产特点不能实行标准工时制度，应保证劳动者每天工作不超过8小时，每周工作不超过40小时，每周至少休息1天
D.因特殊原因需要延长工作时间的，在保障劳动者身体健康的条件下延长工作时间，每日不得超过3小时，每月不得超过36小时

4、纳税人对税务机关的下列行为不服时，可以申请行政复议的有（）。
A.税务机关作出的征税行为
B.税务机关作出的强制执行措施
C.税务机关不予依法颁发税务登记证的行为
D.税务机关作出的纳税信用等级评定行为

5、根据劳动合同法律制度的规定，用人单位与劳动者已建立劳动关系，未同时订立书面劳动合同的，应当自用工之日起（）内订立书面劳动合同。
A.1个月
B.3个月
C.6个月
D.1年

6、根据我国《税收征收管理法》的规定，对扣缴义务人应扣未扣的税款，下列选项中，正确的有（）。
A.由税务机关向扣缴义务人追缴税款
B.由税务机关向纳税人追缴税款
C.对扣缴义务人处以应扣未扣税款50％以上3倍以下的罚款
D.对纳税人处以未缴税款50％以上3倍以下的罚款

7、下列各项中，可以成为经济法主体的有（）。
A.某市财政局
B.某研究院
C.某学术团体
D.个体工商户杨某

8、Attention Residents
The Department of Design and Construction(DDC)is performing work on Foster Street in order to install new water mains and upgrade other utilities. To safely accommodate the work, parts of Foster Street between Spence Avenue and Temple Road will become one-way, open to only westbound traffic.
During Phase I, scheduled to end in late July, work will be performed between Avalon Road and Morton Avenue. In addition, parking on Avalon Road will be prohibited entirely to accommodate large trucks and related paving equipment. City buses will continue to operate normally throughout the area although some delays are possible.
Phase II, scheduled to run from late July through late October, will include work between Cooper Road and Riverfront Road. Residents, business owners and employees in this area should allow extra time for travel, and if possible, they should seek alternate route to avoid the Foster Street neighborhood.
Questions and concerns about this project should be directed to the citys transportation department at 323 Tucker Street.
Philip Mason
Public Relations Department
From: Joseph Anderson
To: All staff
Date: June 10
Re: Construction
I recently received a notice from the city regarding plans to upgrade some utilities on Foster Street beginning next month. This project will result in traffic detours. Therefore, I recommend you take public transportation instead of driving to work.
I have also been informed that parking on our street will be suspended in order to make room for construction vehicles. If you have no choice but to drive to work, you might consider using the parking lot behind the department store. I called the department store and they promised me to allow our employees to park the vehicles during the period of construction. Please allow additional commuting time to avoid arriving late for your shift, though.
Lastly, since I predict that the traffic restrictions will decrease the number of diners we will have during the period, we will be closing one hour early. I will call a staff meeting this Friday to discuss further details. If you have any questions about the upcoming arrangements, feel free to contact me. Thank you.
Joseph Anderson
What is the purpose of the notice?
A.To announce a street work project
B.To introduce a new city council policy
C.To report the results of a traffic study
D.To explain a change in parking fees

9、Ear Discomfort When Flying
By Robert James
It is quite widespread to respond passengers complaints of ear discomfort when flying or right away after takeoff. Most complaints arise in the time of takeoff or landing. The air pressure inside the passenger cabin may cause your ears to pop. This could lead, at landing or takeoff, to temporary hearing loss or simply ear discomfort.
These side effects usually last only while you are flying and, after a short time, should get back to what is normal for you. They result from a difference between air pressure in the part of your ear called the "middle ear" and the atmospheric pressure of the plane.
You can do a number of things to reduce the effects of flying on hearing. Yawn, chew gum, or suck on a hard candy. Keep swallowing, using a glass of water or another drink, but not alcohol. Do this regularly, every 15 to 30 seconds as necessary. Some people have reported that earplugs also help but, so far, there has been no medical study to prove that earplugs really help.
You are going to benefit from postponing your flight in the event you are suffering from either infected ears or sinuses, allergies or from the feeling of a stuffed up head. If you have to travel, ask your family doctor or local pharmacist for advice and about decongestants you can use. Many doctors recommend that you use a decongestant spray about 20 minutes before you fly. It is important not to use the spray for more than five days continuously.
What is the subject of the article?
A.The side effects of some medicines.
B.The causes of hearing loss.
C.The function of the ears.
D.The effects of flying on hearing.

10、下列属于非居民纳税人的是（）。
A.在中国境内无住所且不居住，但有来源于中国境内所得
B.在中国境内无住所，但居住时间满5年
C.在中国境内无住所，但居住时间满1个纳税年度
D.在中国境内有住所

11、下列各项中属于法律行为的有（）。
A.订立合伙协议
B.签订合同
C.签订和解协议
D.签发汇票

12、会计机构、会计人员发现会计账簿记录与实物、款项及有关资料不相符的，按照规定有权自行处理的应当及时处理，无权处理的应当（）。
A.予以退回
B.要求更正
C.拒绝办理
D.立即向单位负责人报告，请求查明原因，作出处理

13、根据税收征收管理法律制度的规定，税务机关作出的下列行政行为中，不属于税务行政复议范围的是（）。
A.贯彻落实税收法规的规定
B.不依法确定纳税担保行为
C.不予出具完税凭证
D.确认纳税地点

14、某单位出纳在10月20日填写支票的出票日期，下列填写正确的是（）。
A.零拾月零贰拾日
B.零壹拾月贰拾日
C.零壹拾月零贰拾日
D.拾月零贰拾日

15、根据税收征收管理法律制度的规定，从事生产、经营的纳税人应当在一定期限内将其全部账号向主管税务机关报告，该期限是（）。
A.领取营业执照之日起15日内
B.领取税务登记证件之日起15日内
C.纳税义务发生之日起15日内
D.开立基本存款账户或其他存款账户之日起15日内

16、根据税收征收管理法律制度的规定，纳税申报的内容包括（）
A.税种、税目
B.计税依据
C.适用税率或单位税额
D.扣除项目及标准

17、下列各项中，可以作为经济法律关系客体的有（）。
A.土地使用权
B.发明
C.劳务
D.产品

18、根据个人所得税法律制度的规定，下列各项中，不属于工资、薪金性质的补贴、津贴的是（  ）。
A.工龄补贴
B.加班补贴
C.差旅费津贴
D.岗位津贴

【参考答案】
1B
2A,B,C,D
3B
4A,B,C,D
5A