1. (Multiple choice questions)

Tax law is a law that adjusts economic distribution relations. The economic effects of tax law include ( ).

A. Tax law is the legal basis for correctly handling tax distribution relationships

B. Tax law is the legal guarantee for the realization of the fundamental functions of taxation

C. Tax law is supervision A powerful weapon for managing economic activities

D. Tax law is an important means to safeguard national rights and interests

2. (Multiple choice questions)

According to the provisions of the tax law, the tax law Time effectiveness refers to ( ).

A. When did the tax law begin to take effect

B. When did the tax law cease to take effect

C. When did the tax law cease to take effect

D .The effect of tax law on people

E. The issue of retroactive effect

3. (Multiple choice question)

The following are the main systems of tax procedure law Among the expressions, the correct one is ().

A. The identification system refers to the system in which the tax authorities and their staff present proof of performance of their duties to the tax administration counterpart at the beginning of tax administration actions

B. Avoidance system It is an important system to realize the principle of justice

C. The separation of functions system requires the separation of certain interrelated functions within the tax authorities so that they belong to different agencies or different staff are in charge and Exercise

D. The avoidance system is recognized as the core of the basic system of modern administrative procedure law

E. The time limit system refers to the entire process of tax administrative actions or certain stages thereof that are subject to time limits system

4. (Multiple choice question)

Regarding the concept and characteristics of tax legal relationships, which of the following statements is correct ( ).

A. It has the nature of one-way transfer of property ownership

B. The subject party can only be the state

C. The relationship of rights and obligations is unequal< /p>

D. The change of tax legal relationship requires the unanimous expression of intention of both parties.

E. There are two different theories on the nature of tax legal relationship, namely, the power relationship theory. And? Debt relationship?

5. (Multiple choice question)

Which of the following statements about tax civil justice is correct ( ).

A. The relationship between tax law and civil law reflects the relationship between public law and private law to a certain extent.

B. The tax priority, subrogation, and revocation rights systems are all Important protection system for tax claims

C. Tax authorities collect taxes, and taxes take priority over unsecured claims, unless otherwise provided by law

D. Tax payment for unpaid taxes If a person fails to exercise the due creditor's rights, causing damage to the national tax revenue, the tax authorities may exercise the right of subrogation and revocation in accordance with the regulations

E. Taxpayers who owe taxes pay an obviously unreasonable low price If property is transferred and the transferee is aware of the situation, the tax authorities may not exercise the right of subrogation or revocation in accordance with the regulations

Reference answers and analysis

1.ABCD

Answer analysis: Option E belongs to the normative role of tax law.

2.ACE

Answer analysis: The time effect of tax law refers to when the tax law begins to take effect, when to terminate the effect and whether it has retroactive effect.

3.ABCE

Answer analysis: Option D. The hearing system is recognized as the core of the basic system of modern administrative procedure law and plays an important role in the openness, fairness and fairness of administrative procedures. protection function.

4.ABCE

Answer analysis: The change of tax legal relationship does not require the consent of both parties. Changes in tax legal relationships refer to changes in the subject, content and object of tax legal relationships due to the occurrence of a certain legal fact. There are many reasons for changes in tax legal relationships, but it does not require that both parties agree on their intentions.

5.ABCD

Answer analysis: A taxpayer who owes taxes transfers property at an obviously unreasonable low price and the transferee is aware of this situation, causing damage to the national tax revenue. , the tax authorities may exercise the right of subrogation and revocation in accordance with regulations.