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深圳2013年会计从业资格考试《财经法规》冲刺案例分析题四

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发表于 2013-10-11 14:08:25 | 显示全部楼层 |阅读模式
中国市某私营企业已注册经营两年,由于该经营地近期要拆迁,该私营企业于2009年2月
3日将经营地点从原来街道搬迁到离原来街道不远的另一条街道,两条街道同属于荔湾区内街道,税务机关2009年4月6日对辖区内的企业进行检查,发现该私营企业未办理税务登记,于是责令该私企10日内到税务机关办理税务登记。并对其处以罚款2 000元的处罚。
要求:根据上述资料,回答第1-5题。
1.税务登记的形式有( )。
A.开业登记
B.变更登记
C.停业、复业登记
D.注销登记
2.纳税人在申报办理税务登记时,应提供的证件和资料有( )。
A.工商营业执照
B.有关合同、章程、协议书
C.组织机构统一代码证
D.法定代表人的居民身份证
3.该企业应该办理税务登记的时间是( )日内。
A.30
B.60
C.10
D.20
4.该私营企业由于搬迁经营地应办理的税务登记是( )。
A.开业登记
B.变更登记
C.注销登记
D.复业登记
5.税务登记证件的主要内容包括( )。
A.登记类型
B.核算方式
C.生产经营地址
D.税务登记代码

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