Examination paper of financial and taxation professional knowledge
note:
1. This volume is all objective questions, with a total score of 100 and an examination time of 2 hours;
1. Before answering questions, be sure to scribble your name, admission ticket number and test paper code (2) in the corresponding position on the answer sheet. A.
The case must be filled in with 2B pencil on the answer sheet, and the answer on the test paper is invalid;
1. Multiple-choice questions (Only one alternative answer to the following questions is the most suitable answer, please select it and black the letters after the corresponding question number on the answer sheet. 65438+ 0 points for each small question, ***40 points)
1. When the total demand is greater than the total supply, finance can reduce expenditure and increase taxes, thus reducing the demand of government departments and non-government departments and alleviating the contradiction between supply and demand; When the total demand is less than the total supply, finance can stimulate social demand by expanding expenditure and reducing taxes to achieve the goal of total supply and demand balance. This means of financial regulation of total social supply and demand is called:
A. Choosing fiscal policy according to camera B. Fiscal policy of automatic stabilizer
C.d. Flexible fiscal policy
2. The state consciously uses the deficit to adjust the economy, that is, it expands the scale of government expenditure through the fiscal deficit and stimulates the growth of effective social demand, thus achieving the policy goal of economic stability.
A. fiscal deficit budget deficit fiscal deficit
3. According to the current international personal income tax system, China's current personal income tax system belongs to:
A. Classified income tax system B. Comprehensive income tax system
C. Partial classification and partial comprehensive income tax system D. First classification and then comprehensive income tax system
4. The smaller the tax burden, then:
A. the lower the economic efficiency of taxation, the higher the economic efficiency of taxation.
C. the economic efficiency of taxation is uncertain.
5. The fixity of taxation means that it is stipulated by law in advance before taxation:
A. Target of collection B. Taxpayer C. Amount of collection D. Tax rate
6. The basic conditions for realizing tax burden transfer are:
A. Elasticity of commodity supply and demand B. Width of taxation scope
C. Free price fluctuation D. Business objectives
7. The following circumstances do not belong to behavioral taxation:
A. stamp duty B. urban maintenance and construction tax C. securities transaction tax D. vehicle and vessel use tax
8. The business tax stipulates that the applicable tax rate for the entertainment industry is:
A.B. 3%—20% C. 5%— 15% D.5%—20%
9. The following taxes are indirect taxes:
A. Value-added tax B. Agricultural tax C. Personal income tax D. Agricultural specialty tax
10. The following statement is correct:
Consumption tax includes value-added tax and consumption tax
B taxable sales of consumption tax exclude value-added tax and consumption tax.
C taxable sales of consumption tax include value-added tax, excluding consumption tax.
D. Taxable sales of consumption tax do not include value-added tax, but include consumption tax.
1 1. Taxpayers who pay business tax monthly shall pay business tax within the time limit after the expiration.
A. 1 day B. 5 days C. 7 days D. 10 days
12. For taxpayers who defraud the state of export tax refund, the tax authorities should recover the defrauded tax refund and impose a fine.
A. 1 times but less than 5 times B. 2000 yuan and 1 10,000 yuan.
C.65438+100000 yuan to 50000 yuan, D. 2 times to10 times.
13. Among the following acts, those that are not taxpayers' obligations are:
A. handling tax registration according to law B. filing tax administrative reconsideration according to law
C. Tax declaration according to law D. Set up account books according to law.
14. If the same voucher is signed by two or more parties, and each party holds one copy, the stamp duty shall be:
A. Both parties shall affix stamps to pay the tax of the amount contained in their certificates.
B. the income party shall pay taxes.
C payment shall be made by the party paying the decal.
D stamp duty calculated according to a voucher shall be borne equally by all parties holding the voucher.
15. According to the Consumption Tax Regulations, if the package is not returned within the time limit and a deposit of more than 1 year is charged:
A. consumption tax is levied according to the applicable tax rate of packaging.
B. collect consumption tax according to the applicable tax rate of packaged consumer goods.
C. there is no consumption tax.
D. it varies according to different accounting.
16. For enterprises whose taxable sales in that year exceeded the standard of small-scale taxpayers, they should
Before, for the general taxpayer identification procedures.
A. At the end of the year 65438+ February B. At the beginning of October 65438 C. At the end of October 65438 D. At the beginning of February.
17. Among the following enterprises, the affiliated enterprises are:
A. enterprise a holds the shares of enterprise b 15%.
The funds borrowed by enterprise A from enterprise B account for 30% of its own funds.
C 10% The total loan fund of enterprise A is guaranteed by enterprise B.
D Both Company A and Company B are third parties that control 20% of the shares.
18. The following statement is incorrect:
A Domestic bonds refer to bonds issued in China, and the creditors are local residents or institutions.
B. Repayment of principal and interest of domestic debt shall be made in domestic currency, without affecting the balance of payments.
C. Foreign bonds refer to bonds issued abroad, and debts are only for foreign financial institutions, enterprises or individuals, excluding foreign governments.
D debt service is usually paid in foreign currency, which will affect the balance of payments of debtor countries.
19. The tax burden is mainly borne by the supplier.
A. the demand is inelastic, and the supply is elastic products. B. When the demand side levies taxes,
C. Demand is flexible and inelastic products are supplied. D. When taxing suppliers,
20 industrial enterprises to buy goods, the VAT input tax deduction time is:
A. After paying the seller, B. After the purchased goods are accepted and put into storage.
C. After the signing of the sales contract D. After the goods are delivered from the seller's warehouse.
2 1. For foreigners working in foreign-invested enterprises and foreign enterprises in China, the taxable income shall be the balance of their monthly income after deducting expenses.
A.800 yuan b 1600 yuan C. 3200 Yuan D. 4000 Yuan
22. An enterprise (VAT general taxpayer) uses a batch of homemade products for projects under construction. It is known that the external price of this batch of products is 100000 yuan without tax, and the cost is 80000 yuan. The following accounting treatment is correct:
A. Borrow: 80,000 projects in progress
Credit: 80000 in stock.
B. Borrow: Construction in progress 100000
Loan: goods in stock 100000
C. Borrow: Construction in progress 93600
Credit: 80000 in stock.
Taxes payable-VAT payable (output tax) 13600
D. Borrow: Construction in progress 97000
Credit: 80000 in stock.
Taxes payable-VAT payable (output tax) 17000
23. The capital of policy banks is mainly composed of.
A. Government budget investment B. Government free loans
C.d. central bank loans
24. According to China's current resource tax regulations, the following resources are not subject to resource tax:
A. Coal mined from a coal mine in Shanxi
B. Crude oil imported from the Middle East
C. Natural gas is mined from Xinjiang and then transported to Shanghai.
D. Raw salt produced by a saltworks in Liaoning was transported to Harbin.
25. China's current enterprise income tax regulations stipulate that the following enterprises do not pay enterprise income tax:
A. sole proprietorship
B. Individual joint venture limited liability company
C. joint-stock enterprises composed of state-owned enterprises and individuals
D. Joint ventures between collective enterprises and private enterprises
26. If the Trustee provides a customized contract for raw material processing, which separately states the amount of raw materials and the amount of labor costs, it shall:
A. stamp duty is levied according to the processing contract.
B. stamp duty is levied according to the sales contract.
C stamp duty shall be levied according to the processing contract and the purchase and sale contract.
D. No stamp duty
27. If two or more individuals earn the same income, the calculation method of individual income tax is as follows:
A. Distribute income according to people first, then deduct expenses according to people, and finally collect income tax according to people.
B deduct all expenses first, then distribute income according to people, and finally collect income tax according to people.
C deduct all expenses first, then tax all income, and finally distribute after-tax income according to people.
D. collect income tax according to all income, then distribute after-tax income according to people, and finally collect income tax according to people deducting personal expenses.
28 taxpayers engaged in production and operation, the limited time for tax registration with the competent tax authorities where the production and operation are located is:
A. Within 30 days from the date of obtaining the business license B. Within/0/5 days from the date of obtaining the business license.
C. within 30 days from the date of opening D. within 15 days from the date of opening.
29. According to the provisions of the Tax Administration Law, the following accounting books and vouchers are wrongly managed:
A The taxpayer shall establish the account within 15 days from the date of obtaining the business license.
B the withholding agent shall set up a tax withholding account book within 15 days from the date when the withholding obligation stipulated by law occurs.
The taxpayer's account books, accounting vouchers and statements shall be in Chinese.
D. Taxpayers who use computers to keep accounts should submit the accounting software, instructions and relevant materials to the competent tax authorities for the record before using them.
30. The analysis method that is particularly suitable for investment expenditure items in fiscal expenditure is:
A. "cost-utility" analysis method B. "public service" charging method
C. Lowest cost selection method D. Opportunity cost analysis method
3 1. The tax period for the VAT payable on imported goods is 7 days.
A. the day the customs issues the tax payment certificate B. the day after the customs issues the tax payment certificate.
C. Date of arrival of goods at the port D. Date of customs declaration of goods
32. Which of the following does not belong to tax registration?
A. Business registration B. Tax registration
C. Change of registration D. Cancellation of registration
33. The tax authorities shall not take the following measures when paying off the taxes owed by taxpayers:
A. Pay taxes within a time limit B. Implement the system of tax clearance after leaving the country.
C. Auction taxpayers' goods to offset taxes D. Exercise subrogation and cancellation rights to taxpayers who owe taxes.
34. A salt factory sold 200,000 tons of liquid salt in June, and processed its own 30,000 tons of liquid salt into solid salt 25.
10,000 tons, all sold in that month. The unit tax of liquid salt in saltworks is 5 yuan per ton and solid salt list.
20 yuan per ton including tax. The salt resource tax payable by the saltworks in the current month:
A.6 million yuan, B.25 million yuan, C. 200 million yuan and D.300 million yuan.
35. The treatment of tax evasion can be extended to:
A.3 years B. 5 years C. 7 years D. 10 years
36. Tax statistical investigation must meet the basic requirements.
A. Free and compulsory B. Completeness and quantity
C. Accuracy and timeliness D. Extensive and comprehensive
37. According to China's budget law, the recurrent budget of the central government:
A. deficits are allowed.
C. There is no requirement for deficit D. The deficit is allowed, but the scale is limited.
38. The essence of the national budget management system is to deal with:
A. the relationship between the central and local governments B. the relationship between accumulation and consumption
C. The relationship between the state and enterprises D. The relationship between centralization and decentralization in the allocation of budgetary funds
39. The effective tax rate refers to:
A. the proportion of taxpayers' taxable income.
B. Proportion of taxpayers' total tax payment to total income
The proportion of tax actually paid by taxpayers to their actual income.
D. Tax rate applicable to the taxpayer's last unit tax base
40. The Law on the Administration of Tax Collection stipulates that "taxpayers who have special difficulties in paying taxes on time shall be approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
With the approval of the Municipal State Taxation Bureau and the Local Taxation Bureau, the tax payment may be postponed, but the longest period shall not exceed. "
A. 1 month B. 2 months C. 3 months D. 5 months
Second, multiple-choice questions (two or more of the alternative answers to the following questions meet the meaning of the question, please choose.
And blacken the corresponding letters after the corresponding question number on the answer sheet. Multi-choice and wrong choice will not be scored, and those who choose less will get 0.5 points, and each small question will get 2 points, ***20 points).
4 1. The following statements about public goods are correct:
Public goods can be produced by the public sector and the private sector.
B the marginal production cost of public goods is 0.
C the marginal consumption cost of public goods is 0.
D anyone can decide the consumption of public goods according to their own needs.
42. According to the form of budgeting, the national budget can be divided into:
A. departmental budget B. simple budget C. double budget D. zero-based budget
43. The fiscal policy tools mainly include:
A. Taxation B. Budget C. Financial subsidy D. Price
44. Urban maintenance and construction tax is based on the actual tax amount.
A. Value-added tax B. Consumption tax C. Income tax D. Business tax
45. The tax agency system is a system in which social intermediary agencies act as tax agents.
A. tax consulting agency B. trust and investment company C. law firm D. accounting firm
46. The recipients of purchase invoices mainly include:
A. Units and individuals that have gone through tax registration according to law
B. Units that do not need to apply for tax registration according to law
C. Units and individuals engaged in business activities temporarily outside the administrative areas of provinces, autonomous regions and municipalities directly under the Central Government
D. Units and individuals that temporarily engage in business activities across cities and counties within provinces, autonomous regions and municipalities directly under the Central Government.
47. The rights of registered tax agents are:
(a) to accept the entrustment of taxpayers and withholding agents to handle business within the scope prescribed by the state.
B. keep the client's business secrets.
C. stop the tax evasion and tax fraud of the client and report to the tax authorities in time.
D subscribe to or inquire about the tax policies, laws and related information of the local tax authorities.
48. A hotel has complete service facilities, including accommodation, catering, fitness, ballroom and agency.
Train tickets, e-commerce, telephone and telecommunications services, etc. The taxable items involved in the business tax payable are:
A. Posts and telecommunications B. Service industry C. Culture and sports D. Entertainment industry
49. The following statement about property tax payers is correct:
A. After the house property certificate is issued, the mortgagee shall pay taxes.
B. if the property is leased, the lessee shall pay taxes.
C if the property right of the house is uncertain, the custodian or user shall pay taxes.
D if the property owner is not in the location of the house, the house custodian or user shall pay taxes.
50. When exercising the right of tax inspection, the tax authorities may enjoy the following rights:
A. check the taxpayer's account books, vouchers, statements and relevant materials.
Check the taxpayer's production and business premises, goods storage premises and houses.
C go to stations, docks, airports and postal enterprises to check the relevant documents of taxpayers' goods.
D taxpayers detained for tax evasion with the approval of the director of the tax bureau at or above the county level.
Third, judge the question (judge whether the following questions are right or wrong, and black the corresponding letters after the corresponding questions on the answer sheet. Yes, paint it black.
A, the wrong ones are blacked out in B, each item is 1, *** 10).
5 1. It is easy to pass on the tax on goods with greater supply elasticity and less demand elasticity.
52. To some extent, tax is the price we pay for public goods.
53. The so-called fare increase means adding the rate of fare increase to the original tax rate to calculate the tax payable.
54. Tax preference means that the government of the country of residence gives credit to the part of income tax that its residents get preferential tax treatment in the country of non-residence, which is regarded as the tax paid and is no longer bound by the provisions of the national tax law.
55. Residents' tax jurisdiction refers to all the income that a country obtains from its territory for all its residents.
The right of taxation exercised by the income department.
56. The Regulations on Value-added Tax stipulates that the transfer of goods between the head office and branches in the same county and city for sale is regarded as sales.
57. When collecting stamp duty, if a credit business has signed a loan contract and issued an iou once or twice, stamp duty should be collected according to the amount contained in the iou.
58. The average tax rate of over-progressive tax system is often higher than that of fully progressive tax system.
59. Sliding tariff is a method of setting tariff rate according to the price of imported goods from low to high.
60. If the tax authorities and their staff exercise their functions and powers according to law and the legitimate rights and interests of taxpayers are damaged, they should make tax administrative compensation instead of tax administrative compensation.
Comprehensive analysis questions (the following questions are not all multiple-choice questions, please choose the correct answer, and black the corresponding letters after the corresponding questions on the answer sheet. Multiple choices, wrong choices, and fewer choices are not scored. 2 points for each small question, ***30 points)
(1) The relevant information of a domestic-funded enterprise in 2002 is as follows:
(1) realized an accounting profit of 3.65 million yuan;
(2) 1998 still has an uncompensated loss of 50,000 yuan;
(3) Failing to pay taxes on time and paying fines and late fees 1 ten thousand yuan;
(4) The enterprise accounts receivable balance is 800,000 yuan, and the enterprise makes provision for bad debts of 20,000 yuan according to the aging analysis method. 200 1 No bad debt reserve balance;
(5) debt interest earned 35,000 yuan;
(6) The profit of the joint venture is 40,000 yuan, and the enterprise income tax and local income tax have been paid locally at the rate of 15% and 3%;
(seven) confiscation of income of 4000 yuan;
(8) Invest 6000 yuan to sponsor a newly opened shopping mall in this city;
(9) After receiving the dividend of RMB 65,438+050,000, the beneficiary company and the investor company will uniformly implement the enterprise income tax rate of 33%.
Answer question 6 1-65 according to the above data analysis.
6 1. Regarding the compensation for losses, the following statement is correct:
A. If the taxpayer has an annual loss, it can make up for it with the income of the next tax year; Next tax payment
If the annual income is insufficient to make up for it, it can be made up year by year, but the longest period of making up for it shall not exceed 5 years.
B: The five years here mean that both profit and loss are calculated according to the actual payback period.
C. The loss here refers to the loss reflected in the financial statements of the enterprise.
D. In case of continuous losses, the payback period can be calculated from the profit-making year.
62. In the process of adjusting accounting profit to taxable income, the correct treatment method of confiscation income of 4,000 yuan is:
A. Think of it as a tax increase. B. Think of it as a tax cut.
C. No adjustment D. None of the above statements are correct
63. The enterprise income tax payable by this enterprise in 2002 is:
A.1130307.1yuan B. 1 14507.338+0 yuan.
C.1194327.1yuan D.1131627.1yuan.
64. The items allowed to be deducted when calculating the taxable income of an enterprise are:
A. Membership dues paid by taxpayers to join the Federation of Industry and Commerce B. Funding for the development of science and technology in colleges and universities
C. One-time compensation paid to retired employees D. Rebate for selling goods to buyers
65. Regarding the collection and payment methods of enterprise income tax, the following statement is correct:
A. Pay enterprise income tax on an annual basis and in advance on a monthly or quarterly basis.
B Taxpayers should submit accounting statements and advance income tax returns to the local competent tax authorities within 15 days after the end of the month and within 30 days after the end of the quarter.
C. Taxpayers should submit accounting statements and advance income tax returns to the local competent tax authorities within 15 days after the end of the month or quarter.
D taxpayers, regardless of whether they are making profits or losing money in the tax year, shall submit income tax returns and annual accounting statements to the local competent tax authorities within the prescribed time limit.
(2) When an enterprise sells a set of 80% new old houses for 8 million yuan, it should pay various taxes of 300,000 yuan. At that time, the cost was 4 million and the land use right was obtained free of charge. If the same house is built at the current market price, it will cost 9 million yuan, and the local deed tax rate is 4%. Try to calculate the land value-added tax and deed tax payable. Answer questions 66-70:
66. The appraised price of old houses is:
A.7.2 72,000 yuan, b. 800 million yuan, C.3.2 32,000 yuan, D.10 million yuan.
67. Deducted project amount is:
4.3 million yuan, 3.5 million yuan, 7.5 million yuan and 6.7 million yuan.
68. The amount of land appreciation is:
A. 1.3 million yuan B.48 million yuan C.37 million yuan D. 50 million yuan
69. The taxable amount of land value-added tax is:
A.3900 million yuan B. 1.545 million yuan C.1.1.1.00 million yuan D. 1.50 million yuan.
70. The deed tax payable is:
A.3200 million yuan B.148,000 yuan C. 36 million yuan D.160,000 yuan
(3) In June, 2004, the Inspection Bureau of a county local taxation bureau conducted an expert inspection on the enterprise income tax payment of a reporting enterprise in 2003. The chief of the inspection department was appointed as the team leader, three members of the inspection department were members of the inspection team, and a deputy director of the tax agency was seconded to participate in the inspection. The problems found in the inspection and the measures taken are as follows:
(1) It was found that the taxpayer gave a batch of self-produced products as gifts to employees in the name of Spring Festival on June 5438+0, 2003, and succeeded.
This is directly transferred to the cost of sales when it is carried forward, and no accounting treatment is done when it is distributed. The inspection team obtained the distribution list signed by all employees.
(2) It was found that the taxpayer's legal representative brought his family members (non-company employees) to Xinmatai for reimbursement of travel expenses of 25,000 yuan during the Spring Festival, and the ticket indicated the identity of outbound tourists.
(3) It was found that the taxpayer concealed the loss cost of the stolen production products of 300,000 yuan during May 1 day, 2003, and asked the warehouse keeper as the legal representative to sponsor the products of the opposite unit privately.
(4) During the inspection, the inspectors found that the legal representative instructed the cashier to withdraw 500,000 yuan in cash from the bank deposit account, and the team leader immediately informed the bank to freeze the funds of another account of 6,543.8+0.8 million yuan.
(5) During the inspection, when the director of a workshop directed the driver to transport a truck of self-produced products out of the enterprise, the inspectors asked the driver.
The driver said that the products should be put in the cooperative unit for temporary storage, and the inspector immediately drove the truck back to the inspection bureau with the products.
(6) During the inspection, the inspectors found that more than one third of the items in a subsidiary ledger were altered, and there were other original items in the peak sales season.
The original voucher binding volume is missing.
Answer question 7 1-75 according to the above information:
7 1. Enterprises mainly violate tax laws:
A. violation of account book voucher management system B. violation of tax registration system
C. Violation of tax declaration system D. Violation of tax system
72. Taxpayers transfer their products to cooperative units:
A.b. Tax evasion
C. Obstructing the tax authorities from administering according to law D. Evading the tax authorities from taking tax preservation measures.
73. The legal representative's reimbursement and travel expenses of family members belong to:
A. Legal reimbursement behavior B. Indiscriminate expenditure behavior
C. False reporting of expenditure D. Underreporting of income
74. The wrong behaviors of tax authorities and tax officials are:
A. Non-law enforcement personnel participate in inspection B. Arbitrarily detain taxpayer vouchers
C. Failure to comply with tax preservation procedures D. Infringement on the privacy of the legal representative
75. Taxpayers should bear legal responsibility for their actions.
A. Tax evasion B. Tax evasion C. Tax fraud D. Refusal to pay taxes