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租赁住房等资产供职工无偿使用的,应当根据受益对象,将每期应付的租金计入相关资产成本或费用,并确认( ) 正确答案:A某外贸进出口公司2012年6月份从国外进口120辆小轿车,每辆轿车的关税完税价格为12万元,已知小轿车的关税税率为80%,消费税税率是5%。根据以上条件,计算进口这批小轿车应缴纳的增值税税款与消费税税款。 应纳增值税额应该为()元。 正确答案:A托收承付和委托银行收款的纳税义务发生时间是( )。 A. 收到销售款的当天B. 取得下哦收款凭证的当天C. 发出货物并办妥托收手续的当天D. 货物发出的当天正确答案:C某公司有三栋库房用于出租,其房产原值为6000万元,年租金收入1000万元,承租方主要用于商品和原材料的存放。该公司以房产租赁形式计算缴纳5.5%的营业税、城建税和教育附加,缴纳12%的房产税。不考虑所得税时,其税负为17.5%,要缴纳175万元的税费。公司可与客户友好协商,继续利用库房存放商品和原材料,但将租赁合同改为仓储保管合同。此时,租赁业与仓储业都适用5%的营业税,印花税率也相同。但是,房产用于租赁的,应缴纳12%的房产税,而仓储属于自用,其房产税应按房产余值的1.2%计算缴纳。则租赁的房产税为()万,仓储的房产税为()万。 A. 120 ,50.4B. 120 ,60C. 150 , 50.4D. 100 , 60正确答案:A企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过()。 A. 1年B. 2年C. 3年D. 5年正确答案:D根据印花税条例规定,新企业的话,需要交纳资金账簿印花税,金额为实收资本的( )(总账),其他账本(如日记账、明细账)还得每个贴( )印花税。 A. 万分之一 5元B. 万分之五 5元C. 千分之五 5元D. 千分之十 10元正确答案:B核算一般纳税人月终时转入的应缴未缴增值税额(包括一般纳税人按征收率计算的应纳税款)计入( )科目。 A. 未交增值税借方B. 未交增值税贷方C. 转出多缴增值税借方D. 转出多缴增值税贷方某人劳务报酬的所得为13000元,应缴纳的个人所得税为( )。 A. 1300元B. 2080元C. 3900元D. 5200元公司章程的内容有( )。 A. 企业名称B. 企业住所C. 经营范围D. 股东出资比例、方式E. 期限及企业解散清算正确答案:A,B,C,D,E施工企业的特点有( )。 A. 工作地点的流动性B. 工作内容的多样性C. 施工周期长D. 受自然气候影响大正确答案:A,B,C,D下列关于带薪缺勤的说法正确的是( )。 A. 带薪缺勤分为累积带薪缺勤和非累积带薪缺勤B. 企业应当在职工提供服务从而增加了其未来享有的带薪缺勤权利时,确认与累积带薪缺勤相关的职工薪酬,并以累积未行使权利而增加的预期支付金额计量C. 累积带薪缺勤是指带薪缺勤权利不能结转下期的带薪缺勤,本期尚未用完的带薪缺勤权利将予以取消,并且职工离开企业时也无权获得现金支付D. 非累积带薪缺勤是指带薪缺勤权利可以结转下期的带薪缺勤,本期尚未用完的带薪缺勤权利可以在未来期间使用正确答案:A,B印花税的纳税人,是指在中国境内书立、领受、使用税法所列凭证的单位和个人,主要包括:() A. 立合同人B. 立账簿人C. 立据人D. 领受人和使用人E. 合同的担保人正确答案:A,B,C,D房地产开发产品销售收入的确认时间具体按照国家税务总局房地产开发经营业务企业所得税处理办法(国税发【2009】31号)的规定,确认销售收入的实现,其中包括哪些不同的方式:() A. 采取一次性全额收款方式销售开发产品B. 采取分期收款方式销售开发产品C. 采取银行按揭方式销售开发产品D. 采取委托方式销售开发产品正确答案:A,B,C,D下列适用于13%税率的有( )。 A. 自来水B. 图书C. 化肥D. 电子出版物正确答案:A,B,C,D营业税是在我国境内销售应税劳务或不动产以及转让无形资产的单位和个人就其取得的营业额征收的一种税。由地税部门负责征管。与其他流转税相比有如下特点:() A. 按行业设计税目税率,具有很强的行业调节能力。B. 多环节总额课征。C. 征税范围与增值税的征税范围互为补充。D. 纳税义务发生地的流动性较大。正确答案:A,B,C,D公司法规定,注册公司时投资人缴纳资本时,可以以( )形式出资。 A. 货币资金B. 实物C. 房产D. 知识产权正确答案:A,B,C,D下列税种属于流转税的有哪些()。 A. 增值税B. 消费税C. 营业税D. 关税E. 企业所得税正确答案:A,B,C,D下列属于服务成本内容的有( )。 A. 当期服务成本B. 过去服务成本C. 结算利得D. 结算损失正确答案:A,B,C,D土地使用权的转让下列视同转移的有() A. 以土地、房屋权属作价投资、入股;B. 以土地、房屋权属抵债;C. 以获奖方式承受土地、房屋权属;D. 以预购方式承受土地、房屋权属;E. 农村集体土地承包经营权的转移。正确答案:A,B,C,D企业财务通则第46条规定:下列个人支出中,企业不得承担的有(),不可以在税前扣除。 A. 商业保险B. 支付物业管理费C. 差旅费D. 个人行为导致正确答案:A,B,D纳税申报的必报资料有( )。 A. 纳税申报表、附表B. 利润表、资产负债表C. 增值税专用发票汇总表及明细表D. IC卡正确答案:A,B,C,D下列内容不属于企业应在会计报表中披露的与短期应付职工薪酬有关的信息的为( )。 A. 应当支付给职工的工资、奖金、津贴和补贴及其期末应付未付金额B. 应当为职工缴纳的医疗保险费、工伤保险费和生育保险费等社会保险费及其期末应付未付金额C. 依据短期利润分享计划提供的职工薪酬金额及其计算依据D. 为职工提供的非货币性福利及其计算依据正确答案:A,B,C,D需设置的明细账的科目有( )。 A. 应收账款B. 长期股权投资C. 应付账款D. 其他应付款正确答案:A,B,C,D企业购入货物或接受应税劳务支付的进项税额,用蓝字登记;退回所购货物应冲销的进项税额,用红字登记。( ) 正确错误正确答案:正确工资、薪金所得,适用3%45%的七级超额累进税率;个体工商户、承包所得适用5%35%的超额累进税率。() 正确错误正确答案:正确设定受益计划存在盈余的,企业应当以设定受益计划的盈余和资产上限两项的孰高者计量设定受益计划净资产。( ) 正确错误正确答案:错误开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的按150%摊销。 () 正确错误正确答案:正确应税销售额超过50万标准额的小规模纳税人纳税时需要注意的问题:未申请办理一般纳税人认定手续的,应按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票。() 正确错误正确答案:正确营业税的纳税期限,分别为五日、十日、十五日或者一个月。具体期限由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;其他期限,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。() 正确错误正确答案:正确纳税人销售货物或者应税劳务适用免税规定的,可以放弃免税。纳税人自税务机关受理纳税人放弃免税权声明的次月起30个月内不得再申请免税。( ) 正确错误正确答案:错误关于规范个人投资者个人所得税征收管理的通知规定,纳税年度内个人投资者从其投资企业(个人独资企业、合伙企业除外)借款,在该纳税年度终了后既不归还,又未用于企业生产经营的,其未归还的借款可视为企业对个人投资者的红利分配,依照“利息、股息、红利所得”项目计征个人所得税。 () 正确错误正确答案:正确由受托方代扣代缴“三税”的单位和个人,其代扣代缴的城市维护建设税按照委托方所在地的适用税率执行。() 正确错误正确答案:错误企业每一纳税年度发生的符合条件的广告费和业务宣传费,除国务院财政、税务主管部门另有规定外,不超过当年销售(营业)收入15%的部分,准予扣除。() 正确错误正确答案:正确委托加工是指委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料,其纳税时纳税人委托个体经营者加工应税消费品,由委托方收回后在委托方所在地缴纳消费税。其他情况,由受托方代收代缴消费税。() 正确错误正确答案:正确城市维护建设税的计税依据是纳税人实际缴纳的增值税、消费税、营业税的税额。纳税人所在地为城市市区的,税率为7%;纳税人所在地为县城、建制镇的,税率为5%;纳税人所在地不在城市市区、县城或建制镇的,税率为l%。() 正确错误正确答案:正确销售自己使用过的2009年1月1日以后购进或者自制固定资产,按照适用税率征收增值税。( ) 正确错误正确答案:正确凡企业投资者在规定期限内未缴足其应缴资本额的,该企业对外借款所发生的利息,相当于投资者实缴资本额与在规定期限内应缴资本额的差额应计付的利息,其不属于企业合理的支出,应由企业投资者负担,不得在计算企业应纳税所得额时扣除。() 正确错误正确答案:正确企业发生的职工福利费,应当在实际发生时根据实际发生额计入当期损益或相关资产成本。职工福利费为非货币性福利的,应当按照现值计量。( ) 正确错误正确答案:错误企业所得税的基本税率为25%;非居民企业在中国境内设立机构、场所的,适用税率为25%;非居民企业未在中国境内设立机构、场所的,或取得与该机构无实际联系的所得,适用税率为20%。() 正确错误正确答案:正确企业按照国家统一规定为职工交纳的住房公积金,按省级人民政府发放的住房补贴,可在税前扣除,暂不计入企业的工资薪金支出;企业超过规定标准交纳或发放的住房公积金或各种名目的住房补贴,一律作为企业的工资薪金支出,超过计税工资标准的部分,不得在税前扣除。() 正确错误正确答案:正确购入、委托加工已经缴纳消费税的原材料时,已经缴纳的消费税在“应交税费应交消费税”的贷方核算。() 正确错误正确答案:错误设定受益计划结算,是指根据计划条款和所包含的精算假设向职工支付福利。( ) 正确错误正确答案:错误甲销售公司已经使用过的食品加工设备,实现含增值税的售价3 000元,已利用税控器具开具普通发票,对方以银行存款支付。该设备丽友公司作为固定资产管理,原值6 500元,已经计提折旧1 500元。则应缴纳的增值税金额为()元。 正确答案:B领取工商营业执照后,( )内到当地税务局申请领取税务登记证。 A. 15日B. 30日C. 45日D. 60日正确答案:B某公司职员张先生每月从公司领取工资、薪金所得7 000元,由于租住一套两居室住房,每月支付房租2 000元。张先生应纳个人所得税的税额为245元,若公司为张先生提供免费住房,工资下调到每月5000元,由于个人收入减少,个人应纳税款则会降低,则经过工资、薪金所得的税收筹划,张先生可节省所得税()元。 A. 45B. 250C. 200D. 300答案 C张先生承包一家企业,承包期间为2011年3月1日至2013年3月1日,2011年3月1日至12月31日,固定资产折旧5000元,上交租赁费50000元(已包含固定资产租赁费用),实现会计利润53000元(已扣除租赁费),张先生未领取工资。已知该省规定的业主费用扣除标准为每月3500元。如果将工商登记改变为个体工商户,则实际应纳税额为()元。 A. 18000B. 21600C. 1410D. 1175答案D依据税收征管法相关规定:从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起( )内,按照国家有关规定设置账簿。 A. 10日B. 15日C. 30日D. 45日某饭店元月份的经营情况如下,客房收入900万元,饮食收入250万元,出售纪念品等商品收入为150万元,该饭店下属旅行社总收入为345万元,其中组织境外旅游支付境外旅行社接团费用100万元。以上业务均未分开核算。计算该饭店应纳营业税。应纳营业税()万元。 A. 77.25B. 82正确答案:A下列选项中属于销售额的有( )。 A. 价外费用B. 向购买方收取的销项税额C. 受托加工应征消费税的消费品所代收代缴的消费税D. 承运者的运费发票开具给购货方的代垫运费正确答案:A视同销售行为主要有( )。 A. 将自产、委托加工货物用于非增值税应税项目B. 将自产、委托加工货物用于集体福利或者个人消费C. 将自产、委托加工或者购进的货物作为投资,提供给其他单位或者个体工商户D. 将自产、委托加工或者购进的货物无偿赠送其他单位或者个人正确答案:A,B,C,D纳税筹划原则有哪些()。 A. 服从于企业财务总体目标的原则B. 合法(不违法)原则C. 综合性原则D. 事先筹划原则正确答案:A,B,C,D服务业包括( )。 A. 交通运输业B. 金融保险业C. 仓储保管业D. 代理业正确答案:A,B,C,D企业财务通则第46条规定:下列个人支出中,企业不得承担的有(),不可以在税前扣除。 A. 商业保险B. 支付物业管理费C. 差旅费D. 个人行为导致正确答案:A,B,D土地使用权的转让下列视同转移的有() A. 以土地、房屋权属作价投资、入股;B. 以土地、房屋权属抵债;C. 以获奖方式承受土地、房屋权属;D. 以预购方式承受土地、房屋权属;E. 农村集体土地承包经营权的转移。正确答案:A,B,C,D委托加工是指委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料,其纳税时纳税人委托个体经营者加工应税消费品,由委托方收回后在委托方所在地缴纳消费税。其他情况,由受托方代收代缴消费税。() 正确错误正确答案:正确契税的计税依据,补缴契税的情况,以划拨方式取得的土地使用权,经批准转让房地产时,以补交的土地使用权出让费用或者土地收益为计税依据。() 正确错误正确答案:正确销售自己使用过的2009年1月1日以后购进或者自制固定资产,按照适用税率征收增值税。( ) 正确错误正确答案:正确消费税是对在我国境内从事生产、委托加工和进口应税消费品的单位和个人,就其销售额、销售数量或组成计税价格征收的一种税。消费税实行一次课征制在生产、委托加工和进口环节征税,在以后的批发、零售等环节不再征税。 金银首饰、钻石及钻石饰品由生产销售环节改为零售环节征税。() 正确错误正确答案:正确从2000年1月1日起,我国对个人独资企业、合伙制企业停止征收企业所得税,比照个体工商户征收个人所得税。() 正确错误正确答案:正确由受托方代扣代缴“三税”的单位和个人,其代扣代缴的城市维护建设税按照委托方所在地的适用税率执行。() 正确错误正确答案:错误购入、委托加工已经缴纳消费税的原材料时,已经缴纳的消费税在“应交税费应交消费税”的贷方核算。() 正确错误正确答案:错误城市维护建设税的计税依据是纳税人实际缴纳的增值税、消费税、营业税的税额。纳税人所在地为城市市区的,税率为7%;纳税人所在地为县城、建制镇的,税率为5%;纳税人所在地不在城市市区、县城或建制镇的,税率为l%。() 正确错误正确答案:正确在税务机关对增值税一般纳税人增值税纳税情况进行检查后凡涉及增值税涉税账务调整的,应设立“应交税费增值税检查调整”专门账户。( ) 正确错误正确答案:正确企业按照国家统一规定为职工交纳的住房公积金,按省级人民政府发放的住房补贴,可在税前扣除,暂不计入企业的工资薪金支出;企业超过规定标准交纳或发放的住房公积金或各种名目的住房补贴,一律作为企业的工资薪金支出,超过计税工资标准的部分,不得在税前扣除。() 正确错误正确答案:正确增值税是以法定增值额为课税对象而征收的一种税。( ) 正确错误正确答案:正确抵免限额是指依照本法和实施条例的规定计算的应纳税额。抵免限额计算公式:抵免限额=中国境内、境外所得依照本法和实施条例的规定计算的应纳税总额来源于某国(地区)的应纳税所得额中国境内、境外应纳税所得总额。() 正确错误正确答案:正确国家税务总局关于企业所得税若干税务事项衔接问题的通知国税函200998号规定:原执行工效挂钩办法的企业,在2008年1月1日以前已按规定提取,但因未实际发放而未在税前扣除的工资储备基金余额,2008年及以后年度实际发放时,可在实际发放年度企业所得税前据实扣除。() 正确错误正确答案:正确营业税的纳税期限,分别为五日、十日、十五日或者一个月。具体期限由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;其他期限,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。() 正确错误正确答案:正确因税务机关的责任,致使纳税人、扣缴义务人未缴或者少缴税款的,税务机关在3年内可以要求纳税人、扣缴义务人补缴税款,但是不得加收滞纳金。( ) 正确错误正确答案:正确“应交税费应交增值税”明细科目核算,借方发生额反映已缴的增值税额,贷方发生额反映应缴增值税额;期末贷方余额,反映多缴的增值税额;期末借方余额,反映尚未缴纳的增值税额。 () 正确错误正确答案:错误工资、薪金所得,适用3%45%的七级超额累进税率;个体工商户、承包所得适用5%35%的超额累进税率。() 正确错误正确答案:正确东方进出口公司2010年3月进口化妆品一批,关税完税价格经海关核定为150 000元(人民币,下同),关税为30 000元。计算进口这批化妆品应纳增值税金额为()元。 正确答案:C对偷税、抗税、骗税的,税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款,税务机关期追征期为( )。 A. 3年B. 5年C. 10年D. 无限期正确答案:D财政拨款需要具备的条件() A. 主体为各级政府,即富有公共管理职责的各级国家行政机关;B. 拨款对象为纳入预算管理的事业单位、社会团体等组织;C. 拨款为财政资金,被列入预算支出的。正确答案:A,B,C企业所得税的基本税率为25%;非居民企业在中国境内设立机构、场所的,适用税率为25%;非居民企业未在中国境内设立机构、场所的,或取得与该机构无实际联系的所得,适用税率为20%。() 正确错误正确答案:正确(英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. and revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the partys leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the and , reflects the partys 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the partys eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of in based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. is in 1997 based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to and the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, and revision of the basic principles of two party regulations revision work and implement the partys eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised and , highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent and . Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules. the revision of the and is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue de, mainly refers to the partys ideals and beliefs, excellent traditional style. The revised the closely linked to the self-discipline, insisting on the positive initiative, for all members, highlight the vital few, emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised Ji method separately, Ji, Ji Yan to Method, as a negative list, emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the partys eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the and modified and needs to grasp several key problems (a) adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the self-discipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronization amendment . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National Peoples solemn commitment. criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the , a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be sum
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