MOOC 财税英语-崔惠玉-51040182-1(东北财经大学)1463242171 最新慕课完整章节测试答案
TOPIC 1 Fiscal Scale and Structure in China
文章目录
- TOPIC 1 Fiscal Scale and Structure in China
- TOPIC 3 Introduction of taxation
- TOPIC 5 excise tax in China
- TOPIC 6 Enterprise Tax in China
- TOPIC 7 Individual Income taxes in China
- TOPIC 8 Budget Management Reform
- TOPIC 9 Intergovernmental Fiscal Relationship in China
- TOPIC2 Major Items of Fiscal Expenditure
- TOPIC4 Value added tax in China
Quiz
1、单选题:
Which tax is levied on enterprises or individuals mining minerals within the territory, such as crude oil, coal, salt, iron ,gold and other metallic minerals, as well as non-metallic minerals?
选项:
A: Resource Tax
B: Income Tax
C: Property Tax
D: Turnover Tax
答案: 【 Resource Tax】
2、单选题:
Which does not belong to Non-tax revenue?
选项:
A: Domestic debt revenue
B: Lottery revenue
C: Special revenue
D: Revenue from government-managed funds
答案: 【 Domestic debt revenue】
3、单选题:
Which goods need to pay excise tax?
选项:
A: Gasoline
B: Telephones
C: Agricultural products
D: Clothes
答案: 【 Gasoline】
4、单选题:
Which revenue accounts for the highest proportion of fiscal revenue in China?
选项:
A: Tax revenue
B: Non-tax revenue
C: Debt revenue
D: Social insurance funds
答案: 【 Tax revenue】
5、单选题:
When did China carry out the reform of classification of government revenues and expenditures?
选项:
A: 2007
B: 2011
C: 2008
D: 2012
答案: 【 2007】
6、判断题:
The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or False?
选项:
A: 正确
B: 错误
答案: 【 正确】
7、判断题:
The economic situation couldn’t affect the growth of fiscal expenditures. True or false?
选项:
A: 正确
B: 错误
答案: 【 错误】
8、判断题:
All government revenues and expenditures should be incorporated into the budgetary account system after 1994. True or false?
选项:
A: 正确
B: 错误
答案: 【 错误】
9、判断题:
The functional classification of fiscal expenditure in China mainly reflects the different functions and policy objectives of government activities. True or false?
选项:
A: 正确
B: 错误
答案: 【 正确】
10、判断题:
The relative index of fiscal expenditure scale refers to the actual amount of fiscal expenditure expressed by a country's monetary unit. True or false?
选项:
A: 正确
B: 错误
答案: 【 错误】
TOPIC 3 Introduction of taxation
Quiz
1、单选题:
which of the followings is not taxe on income?
选项:
A: Capital gains tax
B: Corporation tax
C: Social security contributions
D: Sales tax
答案: 【 Sales tax】
2、单选题:
which is taxe on property?
选项:
A: Tariff
B: Inheritance tax
C: Poll tax
D: Income tax
答案: 【 Inheritance tax 】
3、单选题:
In China, which of the followings is resouce tax?
选项:
A: Urban and township land use tax
B: Individual income tax
C: Vehicle purchase tax
D: Tobacco tax
答案: 【 Urban and township land use tax】
4、单选题:
Which kind of tax accounts for the largest proportion in China?
选项:
A: VAT
B: enterprise income tax
C: excise tax
D: business tax
答案: 【 VAT】
5、单选题:
How many tax retes are there in China?
选项:
A: 1
B: 2
C: 3
D: 4
答案: 【 3】
6、判断题:
The average and marginal tax rates are the same for proportional tax rate.
选项:
A: 正确
B: 错误
答案: 【 正确】
7、判断题:
The certainty tax standard means a tax should have minimum compliance and administrative cost
选项:
A: 正确
B: 错误
答案: 【 错误】
8、判断题:
Transfer tax is a kind of income tax.
选项:
A: 正确
B: 错误
答案: 【 错误】
9、判断题:
According to who pays them, taxes can be classified into taxes on goods and services,and taxes on income.
选项:
A: 正确
B: 错误
答案: 【 错误】
10、判断题:
The only function of taxation is financing function
选项:
A: 正确
B: 错误
答案: 【 正确】
TOPIC 5 excise tax in China
Quiz
1、单选题:
Which of the following taxes is the tax out of the price?( )
选项:
A: VAT
B: excise tax
C: income tax
D: tobacco tax
答案: 【 VAT】
2、单选题:
Which is not the reason for Excise Taxes?( )
选项:
A: To discourage the over-consumption of products which may harm the consumer or others
B: To alter the distribution of income by taxing ‘luxuries’ more than ‘necessities’
C: To conserve resources, protect the environment and achieve sustainable economic development.
D: To balance the tax burden between excise and service taxes
答案: 【 To balance the tax burden between excise and service taxes】
3、单选题:
Which of the following statements about China's excise tax history is false?( )
选项:
A: in 1931 a unified tax on entertainment, cold drinks, hotels and so on
B: In 1989 on color TV sets and cars
C: in 1994 the Interim Regulations on Consumption Tax
D: administered by the offices of Local Taxation Bureau in China
答案: 【 administered by the offices of Local Taxation Bureau in China】
4、单选题:
Which of the fallowing is the tax payer of excise tax in China?
选项:
A: an enterprise engaging in production of the gold
B: an enterprise engaging in Importation of tobacco
C: an enterprise engaging in retails of alcoholic drinks
D: an enterprise engaging in retails of high-class Cosmetics
答案: 【 an enterprise engaging in Importation of tobacco】
5、单选题:
Which of the following goods uses a compound tax rate of excise tax? ( )
选项:
A: Tobacco
B: Beer
C: diamond
D: Gasoline
答案: 【 Tobacco】
6、判断题:
The ad valorem principle is based on the sales of the value of the consumer