1. (multiple choice questions)

The following statement about the principle of legal precedence is correct ().

A. The principle of legal precedence is also called that administrative legislation shall not contravene the principle of law.

B its basic meaning is that the effectiveness of law is higher than that of administrative legislation.

C the role of the principle of legal precedence in tax law is mainly reflected in dealing with the relationship between different tax laws.

D the principle of legal precedence clarifies that the effectiveness of tax administrative regulations is higher than that of tax administrative regulations.

E. The tax law with low effectiveness conflicts with the tax law with high effectiveness, and the tax law with low effectiveness is invalid.

2. (Multiple choice questions)

The following statement about the tax rate is correct ().

A the basic feature of the proportional tax rate is that the tax rate does not change with the change of the amount of the taxable object.

B the basic feature of the fixed tax rate is that the tax rate is divorced from the value of the taxable object.

C under the condition of proportional tax rate, the marginal tax rate is often greater than the average tax rate.

D. The income from wages and salaries in China's personal income tax adopts the excessive progressive tax rate.

E under the condition of progressive tax rate, the marginal tax rate is often greater than the average tax rate.

3. (Multiple choice questions)

Among the following statements about the principle of substantive taxation, the correct one is ().

A. the tax burden must be allocated according to the taxpayer's affordability.

B equal affordability, same tax burden, unequal affordability and different tax burden.

C. Taxpayers' tax burden should be determined according to their real affordability.

D. When judging whether a specific person or event meets the tax requirements or whether it should bear the tax obligation, it should not be blinded by its external form, but should confirm its tax obligation according to the substantive conditions.

E. The significance of substantive taxation principle lies in preventing taxpayers from tax avoidance and evasion, and enhancing the fairness of tax law application.

4. (Multiple choice questions)

The normative role of tax law includes ().

A. Guiding role

B. The role of evaluation

C. predictive role

D. coercion

E. Economic role

5. (Multiple choice questions)

According to the regulations, the characteristics of the tax law include ().

A. From the legislative process, the tax law belongs to the statute law.

B. From the legal nature, the tax law is a compulsory regulation.

C. From the content, the tax law is comprehensive.

D. From the content, the tax law is unitary.

E. by nature, the tax law is mandatory.

Reference answer and analysis

1.C

Answer analysis: Since April 20 19 1 day, if the general taxpayer of value-added tax conducts taxable sales of value-added tax or the imported goods were originally subject to the tax rate of 10%, the tax rate will be adjusted to 9%. For the export goods with the original tax rate of 10% and the export tax rebate rate of 10%, the export tax rebate rate is adjusted to 9% for cross-border taxable behavior. No tax exemption or deduction in the current period =70? 6.3? (9%-9%)=0; Current VAT payable =444? ( 1+9%)? 9%-(52+7.8)=-23. 14 (ten thousand yuan); Current tax exemption and refund amount =70? 6.3? 9%=39.69 (ten thousand yuan); Tax credit at the end of the current period <: The current tax refund amount is exempted, and the current tax refund amount =23. 14 (ten thousand yuan).

2.C

Answer analysis: Option C has no provision that you can choose to calculate and pay VAT by simple method.

3.D

Answer analysis: Since April 20 19 1 day, general VAT taxpayers have engaged in VAT taxable sales or imported goods. If the original tax rate of 16% was applicable, the tax rate will be adjusted to 13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. Taxable amount = 168000? 13%- 1346- 100? 9%-8425= 12060 (yuan); Actual tax burden = 12060? 168000? 100%=7. 18%, and the part with actual tax burden exceeding 3% will be refunded on demand. Value-added tax actually payable = 168000? 3%=5040 yuan.

4.A

Analysis of the answer: The tax basis for VAT refund (exemption) of goods and services exported by production enterprises (except for re-exported goods processed by raw materials) is the actual FOB of exported goods and services. The tax basis for the VAT refund (exemption) of the re-exported goods processed by the production enterprise shall be determined by deducting the amount of the imported materials bonded by the customs from the FOB of the exported goods.

5.C

Analysis of the answer: Other individuals are exempt from value-added tax when selling their used items, and other items are not exempt from value-added tax.

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