First, multiple-choice questions (65438+ 0 points for each small question, 20 points)

1, tax is a tool to obtain fiscal revenue, and its power is ().

I. Property rights

B. Political power

C. Ownership of means of production

D, financial power and political power

2, the primary basic function of taxation is ().

I. Financial functions

B. Economic functions

C, adjustment function

D, resource allocation function

3. The main difference between a tax and another tax is ().

I. Taxpayers

B, tax object

C. Tax rate

D. Tax payment period

4, in our country, is responsible for the overall leadership and management of tax work, organize the implementation of various tax laws is ().

I. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)

B. the State Council

C. Ministry of Education

D. Ministry of Commerce

5. The founder of classical politics in the British asset stage is ().

A. Adam Smith

William Petty

C. Jusdi

D. david ricardo

6, according to the provisions of the current value-added tax in China, the following industries do not accept value-added tax is ().

I. Industrial manufacturing

B. Finance and insurance industry

C. Commercial wholesale and retail trade

D, industrial processing industry

7. The following are direct taxes ().

A. Consumption tax

B. Tariffs

C, property tax

D. Business tax

8, the following items for VAT is ().

The post office sells newspapers and magazines.

B. Agricultural producers sell primary products

C. Income from the sale of trademarks by enterprises

D, the enterprise will use its own steel products to expand its own housing.

9, the so-called added value, refers to the enterprise or individual in the process of production and operation of the newly created value, namely ().

a、C+V+M

b、C+V

C、C+M

d、V+M

10, taxpayers produce taxable consumer goods for their own use, and the time when the tax obligation occurs is ().

1. Date of transfer.

B, the second day of transfer and use

C, the date of delivery by the entrusting party

D, the shipper picks up the goods the next day.