1. Among the following items, () belongs to tax laws and regulations.

A. detailed rules for the implementation of the provisional regulations on property tax

B. Measures for the Implementation of Regulations of Tax Departments

C. provisional regulations on value-added tax

Supplementary provisions on punishing crimes of tax evasion and refusal to pay taxes

E. People's Republic of China (PRC) Environmental Protection Tax Law

2. According to the provisions of the tax law, the time effect of the tax law refers to ().

A. when will the tax law take effect

B. When will the tax law cease to take effect?

C. when will the tax law expire?

D. The impact of tax law on people

E. The issue of retroactivity

3. Among the following items, the reason that does not cause the change of tax legal relationship is ().

A. due to changes in the taxpayer's own organizational situation

B. The disappearance of taxpayers

C. taxpayers fulfill their tax obligations

D. Revision of the tax law

E. damage caused by force majeure

4. The following general provisions about the scope of VAT taxation are incorrect ().

A The management fees charged by taxi companies to taxi drivers who use their own taxis are subject to VAT according to transportation services.

B for transportation business without means of transport, value-added tax shall be paid according to transportation services.

C the value-added tax shall be calculated and paid according to the basic telecommunication service for the satellite TV signal transfer service.

D. according to the transportation service, value-added tax shall be paid for the gate crossing fee.

E from 20 18 65438+ 10/0/day, the refund fee income collected by taxpayers from customers will be subject to value-added tax according to transportation services.

5. The following items are not allowed to deduct the input tax from the output tax ().

A. Goods purchased by tax items subject to simple tax calculation method.

B. Loan services purchased

C. deterioration of goods caused by natural disasters

D accept taxable services provided by overseas units, and obtain the value-added tax indicated on the tax payment certificate in China from the tax authorities.

E. Goods forcibly destroyed by law enforcement departments due to violation of laws.

Reference answer and analysis

1. Resolution: Option C belongs to tax laws and regulations; Options d and e belong to the tax law.

2. answer ACE. Analysis: the time effect of tax law refers to the question of when the tax law takes effect, when it ends, and whether it has retrospective effect.

3. answer BC. Analysis: There are many reasons for the change of tax legal relationship, which can be summarized as follows: (1) the taxpayer's own organizational situation has changed; (2) The taxpayer's business or property has changed; (3) The organizational structure or management mode of the tax authorities has changed; (4) due to the revision or adjustment of the tax law; (5) Damage caused by force majeure.

4. answer CDE. Analysis: Option C, satellite TV signal transfer service, VAT is calculated and paid according to value-added telecom service; Option d, the toll is subject to value-added tax according to the real estate leasing service; Option e, 20 18 65438+ 10 1, taxpayers should collect refund fees and fees from customers according to? Other modern services? Pay vat.

5. Answer Abe. Analysis: Imported goods used for simple tax purposes shall not be deducted from the input tax. Abnormal losses refer to goods stolen, lost, mildewed or deteriorated due to poor management, and goods or real estate confiscated, destroyed or dismantled due to illegal activities, and input tax shall not be deducted. The purchased loan service shall not be deducted from the input tax.