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依现行企业所得税法规定，纳税人的坏帐可按建立坏帐准备办法处理，计提比例与会计规定一致。 ()

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税收情报交换的范围，一般不在税收协定中列出具体项目，只作出原则性的规定。 ()

按规定，小规模纳税人必须使用增值税专用发票。()

(c) Misson has further entered into a contract to purchase plant and equipment from a foreign supplier on 30 June
2007. The purchase price is 4 million euros. A non-refundable deposit of 1 million euros was paid on signing
the contract on 31 July 2006 with the balance of 3 million euros payable on 30 June 2007. Misson was
uncertain as to whether to purchase a 3 million euro bond on 31 July 2006 which will not mature until 30 June
2010, or to enter into a forward contract on the same date to purchase 3 million euros for a fixed price of
$2 million on 30 June 2007 and to designate the forward contract as a cash flow hedge of the purchase
commitment. The bond carries interest at 4% per annum payable on 30 June 2007. Current market rates are
4% per annum. The company chose to purchase the bond with a view to selling it on 30 June 2007 in order
to purchase the plant and equipment. The bond is not to be classified as a cash flow hedge but at fair value
through profit or loss.
Misson would like advice as to whether it made the correct decision and as to the accounting treatment of the
items in (c) above for the current and subsequent year. (10 marks)

税务人员对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其他检举人进行打击报复的，依法给予行政处分。 ()