财政税收专业英语__试卷.doc

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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.Balan

2、cedbudget•TranslatethefollowingwordsandexpressionsfromChineseintoEnglish(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&股息，红利9.恶性膨胀10.挤出效应II.Choosethecorrectanswer1.governmentcantrytoaddressfaiIuresintheprivatemarketbyusingthe.A.hyperinfIationB.pricemechan

3、ismC.restrietsaIesD.mandatesaIes2.whichprobIemisassociatedwithpubIicgoodsthatrecognizedbyDavidHume.A.free-riderproblemBdoubIetaxationC.carrousseID・zerorate1.whichrefertogovernmentpurchasesthatconsumeorexhaustthepurchasingpowerofthemoneyitspends.B.reaIespen

4、dituresC.pubIicespendituresA.transferespendituresD.exhaustiveespenditures1.discussionofsociaIsecurityoftengetsboggeddowninissuereIatingtoandSSI.A.suppIementaryB.medicareC.securityD.income2.whichrateistheadditionaItaxcoIIectedonadditionaIdollarvaIueofthetax

5、baseasthetaxbaseincreases.A.progressivetaxrateB.marginaItaxrateC・averagetaxrateD.regressivetaxrate3.thegivestheincrementofannualincomeassociatedwitheachMTR.A.budgetB.selectivetaxC.taxbracketD.obligation4.whichtaxesareleviedontheproductionorconsumptionofgoo

6、dsandservicesorontransactions,incIudingimportsandexports.A.vaIue-addedtaxesB.turnovertaxC.excisetaxesD.progressivetax5.whichtaxisadirecttaxleviedontheincomeofaperson.B.A.personaIincometaxB.vaIue-addedtaxesC・progressivetaxD.turnovertax6.Asystemisusedtodefin

7、etaxrate.A.bracketB.marginaIC.marketD.itemized1O.whichsystemoffersataxincentivefordistributionofprofitsandsometimeshasbeenadvocatedasaninstrumentforcurtailinginternalfinancingofcorporations.A.bracketsystemB.taxationsystemC・fullyfundedsystemD.split-ratesyst

8、emIII.MatchthewordsandexpressionsOntheleftwiththeexpIanationontheright(10xP=100：)1・nonexcludability)2.ratify()3.optimal()4.membership()5・jointVenture()6・taxholiday()7.practitioner()8.mandate()9.counterpart()1