1. (multiple choice question) Regarding the subject of tax legal relationship, the following statement is wrong ().

A. The state is the real subject of taxation, and the tax authorities become the subject of taxation in the legal sense by obtaining authorization.

B the rights and obligations of tax authorities are embodied in their functions and duties. While enjoying state power, tax subjects mean that they must exercise state power according to law, which produces relative functions and obligations and embodies the unity of obligations, rights and responsibilities.

C. The taxation authority exercised by the tax authorities is endowed by the national laws and can be freely waived or transferred by the exercising authority, which is not procedural.

D taxpayers can be divided into natural persons, legal persons and unincorporated units according to their status in civil law.

2. (Multiple choice questions) Among the following items, () does not belong to the characteristics of tax legal relationship.

A only one of the subjects can be a country.

B. It reflects the unilateral will of the country.

C has the nature of multi-directional transfer of property ownership.

D. the relationship between rights and obligations is not equal.

3. (multiple-choice questions) Among the following sales behaviors, the one that is exempt from VAT is ().

A. Taxpayers sell trees and provide forest management services.

B. Telecommunication units sell mobile phones and provide telecommunication services.

C. others sell their own used items.

D taxpayers sell software products and charge software installation fees.

4. (multiple choice questions) Enterprise A is a general taxpayer of value-added tax. On March 2065438+2009, a batch of auto parts was imported at a transaction price of RMB 30,000, and the transportation fee and insurance premium of RMB 5,000 were paid before they arrived at the customs import place in China. The customs will issue a special payment letter for import value-added tax, which will be released after enterprise A pays the import tax. It is known that the tariff rate of this batch of auto parts is 20%, and the import link of enterprise A should pay value-added tax () yuan.

6000 dollars

6 120

C.6800

D.6720

5. (multiple choice questions) Among the following items, the one that does not calculate the consumption tax according to the highest selling price is ().

A. exchange self-produced taxable consumer goods for consumption data

B. Paying off debts with self-produced taxable consumer goods

C. use self-produced taxable consumer goods to invest in shares.

D. Give self-produced taxable consumer goods to other units.

Reference answer and analysis

1.C

Analysis of the answer: The taxation power exercised by the tax authorities is endowed by the national laws and is an integral part of the national administrative power. This is mandatory, not just a power qualification. This kind of power cannot be given up or transferred at will by the exercising organ, which is very procedural.

2.C

Answer analysis: it has the nature of one-way transfer of property ownership or control, and belongs to the characteristics of tax legal relationship.

3.C

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

4.D

Answer analysis: duty-paid price =30000+5000=35000 (yuan); Taxable value of components = 35,000? (1+20%) = 42,000 yuan; Does enterprise A = 10,000 need to pay VAT in the import link? 16%=6720 (yuan).

5.D

Taxable consumer goods produced by taxpayers should be used for exchanging means of production and consumption, investing in shares and repaying debts. , and should be based on the highest sales price of taxpayers' similar taxable consumer goods.

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