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ID:16173204
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时间:2018-08-08
《国家税收形成考核题答案(answers to national tax examination questions)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、国家税收形成考核题答案(Answerstonationaltaxexaminationquestions)11autumnnationaltaxexaminationhomework1_0001Totalscoreoftestpaper:100testtime:-Singlechoicequestions,multiplechoicequestions,calculationquestionsFirst,singlechoicequestions(10questions,20points)1.,taxc
2、anbedividedinto(A)accordingtowhetherthetaxburdencanbeshiftedorthefinaldestinationisdifferentA.directandindirecttaxesB.andadvaloremtaxfromtheamountoftaxTaxandpricejiawaishuiC.D.incometaxandpropertytaxFullScore:2points2.inthefollowingitems,thescopeofVATis(
3、C).A.providescommunicationservicesB.providesfinancialservicesC.providesprocessingservicesD.providestravelservicesFullScore:2points3.accordingtothetaxbasisorstandard,taxcanbedividedinto(B).A.InthepriceandtaxmoneyB.andadvaloremtaxfromtheamountoftaxC.centra
4、ltaxandlocaltaxD.substantivetaxandproceduraltaxFullScore:2points4.asmallindustrialenterpriseisavattaxpayer.March2006salesrevenueof84thousandand800yuan(includingVAT).ItisknownthattheVATrateapplicabletothisenterpriseis3%.TheVATpayablebytheenterpriseinthemo
5、nthshouldbe(D)10000yuan.A.0.48B.0.36C.0.31D.0.25FullScore:2points5.accordingtothe"ProvisionalRegulationsonvalue-addedtax",inthefollowingbusiness,thegeneraltaxpayerofvalue-addedtaxshouldraisethespecialinvoiceforVAT(A).A.providesrepairandrepairservicesB.se
6、llsandexportscustomsgoodsC.salesofrealestateD.sellstaxableproductstoconsumersFullScore:2pointsSixAccordingtothecurrent"ProvisionalRegulationsonvalue-addedtax",theapplicablerateofsmall-scaletaxpayersis(C).A.4%B.6%C.3%D.2%FullScore:2points7.inourcurrenttax
7、law,thesuperrateprogressivetaxrateis(D).A.resourcetaxB.urbanconstructionandmaintenancetaxC.propertytaxD.landvalueincrementtaxFullScore:2pointsEightAccordingtothenatureandfunctionoftheobjectofTaxation,taxcanbedividedinto(C).A.personalincometaxandenterpris
8、eincometaxB.realtaxandmonetarytaxC.turnovertax,resourcetax,incometax,propertyandbehaviortaxfivecategoriesTaxandpricejiawaishuiD.FullScore:2points9.thetaxrateapplicabletoenterpriseincometaxinChinabelongsto(A).A.proportional
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