20 18 tax accountant exam is approaching. Students preparing for the exam should not be too nervous. They should have enough pressure and motivation. Practice every day to help yourself master the test sites, which is more efficient. This paper is the daily exercise of Tax Law I in the tax agent examination of accounting qualification 20 18. Give it a try!

multiple-choice question

1, the following have both fixed and proportional tax rates ().

A. Consumption tax

B. Vehicle purchase tax

C. Resource tax

D. value-added tax

E. Property tax

multiple-choice

2. The following understanding of trust in tax cooperation is incorrect ().

A, taxpayers should pay taxes in time according to the decision of the tax authorities, and the tax authorities have the responsibility to provide taxpayers with complete tax information.

B, without sufficient basis, the tax authorities can't doubt whether taxpayers pay taxes according to law.

C, the administrative interpretation and prior ruling made by the tax authorities can be used as the basis for taxpayers to pay. When there is an error in this interpretation or ruling, the taxpayer does not bear legal responsibility, and the taxpayer does not have to pay a late fee for the underpaid tax.

D, the taxpayer has constituted the trust expressed to the tax authorities, but has not made some tax payment behavior accordingly, so the tax cooperation trustism can be invoked.

multiple-choice question

3. The following statement about the application of trust principle in tax cooperation is correct ().

First, what the tax authorities say should be formal.

B, trust in taxpayers must be worth protecting.

C, taxpayers must rely on the false statements of the tax authorities, but there is no need to make corresponding tax behavior.

Taxpayers must believe the false statements of tax authorities and pay taxes accordingly.

When the administrative interpretation made by the tax authorities is wrong with the previous ruling, the taxpayer shall also pay the overdue fine for underpaying the tax.

multiple-choice question

4, according to the different interpretation scale, the interpretation of tax law can be divided into ().

First, expand the explanation

B. restrictive interpretation

C, literal interpretation

D. Legislative interpretation

E. Administrative interpretation

multiple-choice

In 5.20 15, an enterprise bought a boiler for employees' bathroom at the price of 1 17000 yuan, and changed its use in August 20 17, and used it in the production workshop. It is known that the accumulated depreciation of boilers is 400,000 yuan, so the deductible input tax in September of 20 17 is ()10,000 yuan.

a、 10.20

b、 1 1. 19

c、 17.00