财政税收专业英语试卷

《财政税收专业英语试卷》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、财政税收专业英语试卷编写人——孙丽华徐婷婷崔佳晔I．TranslatethefollowingwordsandexpressionsfromEnglishintoChinese(10％)：1.Positiveexternalities2.Free-riderproblem3.Usercharging4.Fullyfundedsystem5.Flat-ratetax6.Selectivesalestax7.Taxableincome8.Excess-profitstax9.Publicdebt10.Balancedbudget．

2、TranslatethefoIIowingwordsandexpressionsfromChineseintoEnglish(10％)：1.市场失灵2.公共产品3.补助4.社会保障5.边际税率6.个人所得税7.应付税款8.股息，红利9.恶性膨胀10.挤出效应II．Choosethecorrectanswer1.governmentcantrytoaddressfailuresintheprivatemarketbyusingthe_____.A.hyperinflationB.pricemechanismC.restricts

3、alesD.mandatesales2.whichproblemisassociatedwithpublicgoodsthatrecognizedbyDavidHume.A.free-riderproblemBdoubletaxationC.carrousselD.zerorate3.whichrefertogovernmentpurchasesthatconsumeorexhaustthepurchasingpowerofthemoneyitspends.A.transferespendituresB.realespendi

4、turesC.publicespendituresD.exhaustiveespenditures4.discussionofsocialsecurityoftengetsboggeddowninissuerelatingto____andSSI.A.supplementaryB.medicareC.securityD.income5.whichrateistheadditionaltaxcollectedonadditionaldollarvalueofthetaxbaseasthetaxbaseincreases.A.pr

5、ogressivetaxrateB.marginaltaxrateC.averagetaxrateD.regressivetaxrate6.the____givestheincrementofannualincomeassociatedwitheachMTR.A.budgetB.selectivetaxC.taxbracketD.obligation7.whichtaxesareleviedontheproductionorconsumptionofgoodsandservicesorontransactions,includ

6、ingimportsandexports.A.value-addedtaxesB.turnovertaxC.excisetaxesD.progressivetax8.whichtaxisadirecttaxleviedontheincomeofaperson.B.A.personalincometaxB.value-addedtaxesC.progressivetaxD.turnovertax9.A____systemisusedtodefinetaxrate.A.bracketB.marginalC.marketD.item

7、ized10.whichsystemoffersataxincentivefordistributionofprofitsandsometimeshasbeenadvocatedasaninstrumentforcurtailinginternalfinancingofcorporations.A.bracketsystemB.taxationsystemC.fullyfundedsystemD.split-ratesystemIII．Matchthewordsandexpressions0ntheIeftwiththeexp

8、lanationontheright(10×1’=10’)：()1．nonexcludabilitya．theinabilitytokeeppeople,specianonpayers()2．ratifyb．apersonortthingthatcloselyresemble