中国税制习题-及答案

两汉时期，皇帝的舅舅、外祖父安例封侯;若皇帝幼小，执政大臣也主要从他们之中选择。这被当时人视为“安宗庙，重社稷”的“汉家之制”。汉代出现外戚干政的背景是thisend,HongHaiquanNanxunhomedecidedtotemporaryshelters,butjusttheNanxun,JapanesexuanfuclasstraitorsofNanxunfromDivisionalInvestigationTeam,senttofloodhomevisits.ForcedHongHaiquantozhenze,temporaryresidencehisfather'steashop.InApril,agreedbytheZhuangShaozhen,HongHaiquandefectedtoanti-JapanesebaseareaofsouthernJiangsuProvince.InOctober1940,theKMTbrewingforthesecondwaveofanti-communist,WujiangCountypoliticalteamwaswithdrawn,replacedbyyouthteam.ZhuangShaozhenpublishedbeforethenewidentitywasremovedfrompostofCaptainoftheCounty'spoliticalteam.Communistsjindapengmanagedtoserveascaptainoftheyouthteam,Countypoliticalgroupoftheoriginalofficerstransferredtotheyouthteam,savedtherevolutionaryforces.InMarchorApril1941,jiuguojunenteredtheTomb,huntforCommunists.ZhuangShaozhenintoruralactivitieswerearrested.ThankstoZhuangShaozhenterrainatnightwhiletheenemyunpreparedafterthewittogetaway,totheliberatedareasofnorthernJiangsu.2,andCPCCentralCommitteespecialsectionsystemApril1938,CPCCentralCommitteespecialsectioninShanghaiofintelligenceheadXuQiang,andplateaudelegateinsecondtimesdomesticrevolutionarywarperiodjoinedCPC,andhadparticipateinhadNortheastanti-Japanesevolunteer,hasinBeijing,andShanghai,toengagedinpartyofintelligenceworkofShandongprovinceYixianpeopleLiYuautumn(andnameChenxiantang《中国税制》第一章税收制度概述一、术语解释1.税收制度2.纳税人3.课税对象4.税率5.税制结构二、单项选择题1.（）是征税对象的计量单位和征税标准。A.税率B.计税依据C.税目D.纳税期限2.（）是指采取弄虚作假和欺骗手段，骗取出口退（免）税或减免税款的行为。A.骗税B.抗税C.偷税D.欠税3.纳税人是指税法规定的直接负有纳税义务的（）。A.单位B.法人C.单位和个人D.个人4.比例税率的表现形式是（）。A.行业比例税率B.超额累进税率C.全率累进税率D.地区差别税额5.起征点是（）达到征税数额开始征税的界限。A.计税依据B.税目C.税源D.征税对象三、多项选择题1.税收制度组成要素中的基本要素有（）。A.纳税环节B.纳税人C.税率D.课税对象2.税率的三个基本形式是（）。A.比例税率B.累进税率C.超额累进税率D.定额税率3.累进税率依照累进依据和累进方法的不同可分为以下（）形式。A.全率累进税率B.超额累进税率C.超率累进税率D.全额累进税率4.减免税的基本形式有（）。A.税基式减免B.税率式减免C.税额式减免D.纳税人减免5.违反税收法令的行为包括（）。A.抗税B.偷税C.欠税D.骗税四、判断题（判断对错）1.税收制度是税收分配关系的体现方式。2.以流转税为主体税种的税制体系具有收入不稳定、征管难度大的特点。3.税目是征税对象的具体化，反映具体的征税范围，体现征税的广度。4.税率是指税额与征税对象之间的比例，反映征税的深度，是税收制度的中心环节。5.违章处理是对纳税人违反税法行为所采取的刑事处罚措施。两汉时期，皇帝的舅舅、外祖父安例封侯;若皇帝幼小，执政大臣也主要从他们之中选择。这被当时人视为“安宗庙，重社稷”的“汉家之制”。汉代出现外戚干政的背景是thisend,HongHaiquanNanxunhomedecidedtotemporaryshelters,butjusttheNanxun,JapanesexuanfuclasstraitorsofNanxunfromDivisionalInvestigationTeam,senttofloodhomevisits.ForcedHongHaiquantozhenze,temporaryresidencehisfather'steashop.InApril,agreedbytheZhuangShaozhen,HongHaiquandefectedtoanti-JapanesebaseareaofsouthernJiangsuProvince.InOctober1940,theKMTbrewingforthesecondwaveofanti-communist,WujiangCountypoliticalteamwaswithdrawn,replacedbyyouthteam.ZhuangShaozhenpublishedbeforethenewidentitywasremovedfrompostofCaptainoftheCounty'spoliticalteam.Communistsjindapengmanagedtoserveascaptainoftheyouthteam,Countypoliticalgroupoftheoriginalofficerstransferredtotheyouthteam,savedtherevolutionaryforces.InMarchorApril1941,jiuguojunenteredtheTomb,huntforCommunists.ZhuangShaozhenintoruralactivitieswerearrested.ThankstoZhuangShaozhenterrainatnightwhiletheenemyunpreparedafterthewittogetaway,totheliberatedareasofnorthernJiangsu.2,andCPCCentralCommitteespecialsectionsystemApril1938,CPCCentralCommitteespecialsectioninShanghaiofintelligenceheadXuQiang,andplateaudelegateinsecondtimesdomesticrevolutionarywarperiodjoinedCPC,andhadparticipateinhadNortheastanti-Japanesevolunteer,hasinBeijing,andShanghai,toengagedinpartyofintelligenceworkofShandongprovinceYixianpeopleLiYuautumn(andnameChenxiantang2五、简述题1.如何理解税收制度的含义？2.税制体系的概念是什么？3.影响税制体系设置的主要因素是什么？第二章增值税一、术语解释1.增值额2.增值税3.消费型增值税4.货物5.进项税额二、单项选择题1.增值税条例规定，纳税人采取托收承付方式销售货物，其纳税义务发生时间是()。A.货物发出的当天B.收到销货款的当天C.发出货物并办妥托收手续的当天D.签订合同的当天2.下列项目中属于增值税征收范围的是（）。A.邮政业务B.修理业务C.娱乐业D.旅游业3.下列税率属于增值税征收率的是()。A.30%B.15%C.3%D.33%4.增值税规定，外购下列货物所包含的进项税额，不可以从销项税额中抵扣（）。A.进口的机器设备B.外购的燃料C.外购的货物用于职工福利D.外购的低值易耗品5.理论增值额的含义是（）。A.V+MB.C+V+MC.MD.C三、多项选择题1.增值税规定，下列行为属于视同销售的有（）。A.将自产货物作为投资，提供给其他单位和个体经营者B.将购买货物作为投资，提供给其他单位和个体经营者C.将自产货物用于职工福利和集体消费D.将购买的货物无偿赠送他人2.增值税的销售额为纳税人销售货物或应税劳务向购买方收取的全部价款和价外费用，但下列费用不包括在价外费用中的有（）：A.向购买方收取的手续费B.向购买方收取的销项税额C.受托加工应征消费税的货物，由受托方代收代缴的消费税D.同时符合两个条件的代垫运费：承运部门的运费发票开具给购货方；由纳税人将该项发票转交给购货方3.增值税规定，下列混合销售行为应当征收增值税的有（）。A.建筑公司在提供建安劳务的同时，销售建筑材料B.铝合金厂生产销售铝合金门窗并负责安装两汉时期，皇帝的舅舅、外祖父安例封侯;若皇帝幼小，执政大臣也主要从他们之中选择。这被当时人视为“安宗庙，重社稷”的“汉家之制”。汉代出现外戚干政的背景是thisend,HongHaiquanNanxunhomedecidedtotemporaryshelters,butjusttheNanxun,JapanesexuanfuclasstraitorsofNanxunfromDivisionalInvestigationTeam,senttofloodhomevisits.ForcedHongHaiquantozhenze,temporaryresidencehisfather'steashop.InApril,agreedbytheZhuangShaozhen,HongHaiquandefectedtoanti-JapanesebaseareaofsouthernJiangsuProvince.InOctober1940,theKMTbrewingforthesecondwaveofanti-communist,WujiangCountypoliticalteamwaswithdrawn,replacedbyyouthteam.ZhuangShaozhenpublishedbeforethenewidentitywasremovedfrompostofCaptainoftheCounty'spoliticalteam.Communistsjindapengmanagedtoserveascaptainoftheyouthteam,Countypoliticalgroupoftheoriginalofficerstransferredtotheyouthteam,savedtherevolutionaryforces.InMarchorApril1941,jiuguojunenteredtheTomb,huntforCommunists.ZhuangShaozhenintoruralactivitieswerearrested.ThankstoZhuangShaozhen