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

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】

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】

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