08092财政学试卷b[1]

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1、学院、系专业班级学号姓名······························密································封·······························线···································山东轻工业学院08/09学年第二学期《财政学》期末考试试卷（B卷）（本试卷共6页）适用班级：国贸、金融、会计、财管、营销、人管、信管07级题号一二三四五总分得分得分阅卷人一、填空题（每空1分，满分共15分）1、累进税率因计算

2、方法不同可以分为、。2、税收的三性是指、、。3、我国的三大政策性银行是指、、。4、税收支出的分类包括、。5、政府主要是通过提供纯公共物品。6、国债发行的价格包括、、。7、区分购买性支出与转移性支出的标准是。得分阅卷人二、选择题（每小题1分，满分共10分）1、减征或免征利息所得税将储蓄的收益率。（①提高②降低）2、我国行政运行成本高于世界平均水平。（①25%②50%③100%）3、增加国债发行是。（①扩张性财政政策②紧缩性财政政策）4、营业税是。（①中央税②地方税③共享税）5、国际上公认的赤字的适度规模为。

3、（①60%②25%③3%）6、我国预算级次分为。（①三级②五级③一级）7、个人所得税实行的是。（①九级累进税率②五级累进税率）8、改革开放后我国发行国债是以年开始的。（①1981年②1999年）YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktraffi

4、csystemintheofpart,foraccurategraspcitytracktrafficresearchofobject5学院、系专业班级学号姓名······························密································封·······························线···································9、供给弹性小需求性大的商品的课税转嫁。（①易②不易）10、我国开征存款利息税。（①19

5、94年②1999年③1998年）得分阅卷人三、名词解释（每小题4分，满分共24分）1、或有债务2、黄宗羲定理一、汲水政策4、瓦格纳法则5、外部效应YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,forac

6、curategraspcitytracktrafficresearchofobject5学院、系专业班级学号姓名······························密································封·······························线···································6、最佳税率得分阅卷人四、简答题（每小题6分，满分共36分）1、简单说明影响财政支出的宏观因素。2、发展中国家应如何处理征税中的公平与效

7、率问题？YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject5学院、系专业班级学号姓名·············

8、·················密································封·······························线···································3、简述财政的职能。4、简述财政政策的政策目标。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktraff