Reference no: EM133351733
1. Which of the following option are the basic function of tax law?
A. Raising government revenue
B. Regulating the resource distribution
C. Promoting the social equity
D. Prohibiting certain actions of people
2. Which of the following option is the correct share proportion of the central government in the individual income tax revenue?
A. 50%
B. 60%
C. 70%
D. 80%
3. Which of the following tax is the regular tax revenue of the local government?
A. Excise Tax
B. Vehicle Acquisition Tax
C. Vehicle and Vessel Tax
D. Custom Duties
4. Which of the following option is the root cause of international double taxation?
A. Popularization of currency settlement
B. Internationalization of taxpayer income
C. Globalization of the national income tax system
D. Overlapping of tax jurisdictions exercised by states
5. Which of the following option is the most important objective of bilateral tax treaties?
A. The elimination of double taxation
B. Earning more tax revenue
C. Making international trade peaceful
D. Promoting international trade
6. In 2018, which of the following tax's revenue is the largest one in China?
A. Excise Tax
B. Tobacco Tax
C. Value Added Tax
D. Individual Income Tax
7. Which of the following option is the taxable object of VAT?
A. The sales income
B. The outsourced cost
C. The value added
D. The output value
8. In June 2019, company Z had received VAT special invoices for the following items: (1)A yacht for business use VAT = RMB 20,000 (2)Consumables for the staff canteen VAT = RMB 5,000 (3)Materials for the production of goods which are exported from China and are subject to VAT-exempt treatment VAT = RMB 3,000 Which of following option is the input VAT that Z could be offset?
A. 8000 yuan
B. 20000 yuan
C. 23000 yuan
D. 28000 yuan
9. Which of the following economic activity should be levied on VAT?
A. Entertainment service provided by a club
B. Service provided by a student in work-study
C. Medical service provided by a medical institution
D. Childcare and education service provided by a kindergarten
10. For calculation the Excise Tax payable, which of following taxable goods is applied for the composite medthod?
A. Fireworks
B. Cigarettes
C. Cut tobacco
D. oil products