中級(jí)經(jīng)濟(jì)師考試真題演練7

1、專業(yè)好文檔經(jīng)典例題【例題12005年單選題】稅收的本質(zhì)是()。a.稅收僅僅是一種取得財(cái)政收入的工具b.稅收能調(diào)節(jié)國民經(jīng)濟(jì)分配格局c.稅收體現(xiàn)了國家同社會(huì)集團(tuán)、社會(huì)成員之間的特定分配關(guān)系d.稅收能監(jiān)督國民經(jīng)濟(jì)運(yùn)行【答案】c【例題22007年單選題】稅收的首要職能是()。a.財(cái)政職能b.經(jīng)濟(jì)職能c.監(jiān)督職能d.調(diào)控職能【答案】a【例題3單選題】國家稅收不應(yīng)對(duì)經(jīng)濟(jì)行為產(chǎn)生干擾體現(xiàn)了稅收的()。a.經(jīng)濟(jì)原則b.資源配置原則c.公平原則d.穩(wěn)定原則【答案】a【例題4多選題】下列關(guān)于稅收效率原則的表述中正確的有()。a.稅收要有利于社會(huì)從可利用的資源中獲得最大的利益b.稅收要有利于經(jīng)濟(jì)機(jī)制的有效運(yùn)行c.征

2、收制度要筒，征收費(fèi)用要省d.稅收要最大限度地取得財(cái)政收入e.稅收要有利于社會(huì)公平分配【答案】abc【例題5單選題】中華人民共和國增值稅暫行條例實(shí)施細(xì)則屬于()。a.稅收法律b.稅收法規(guī)c.稅收規(guī)章d.行政文件【答案】c【例題6多選題】稅率的基本形式有()。a.比例稅率b.累進(jìn)稅率c.定額稅率d.名義稅率e.實(shí)際稅率【答案】abc【例題7單選題】甲國居民有來源于乙國所得100萬元、丙國所得100萬元，甲、乙、丙三國的所得稅稅率分別為40%、50%、30%。在綜合抵免法下，甲國應(yīng)對(duì)上述所得征收所得稅為()。a.80萬元b.50萬元c.10萬元d.0【答案】d【解析】抵免限額=10040%+1004

3、0%=80萬元實(shí)際繳納=10050%+10030%=80萬元該筆所得征收所得稅80-80=0萬元【例題8單選題】甲國居民有來源于乙國經(jīng)營所得100萬元，特許權(quán)使用費(fèi)所得50萬元。甲、乙兩國經(jīng)營所得的所得稅稅率分別為50%、40%;甲、乙兩國特許權(quán)使用費(fèi)所得的所得稅稅率分別為10%、20%。在分項(xiàng)抵免法下，甲國應(yīng)對(duì)上述所得征收所得稅為()。a.55萬元b.15萬元c.10萬元d.5萬元【答案】c【解析】經(jīng)營所得抵免限額=10050%=50萬元實(shí)際繳納=10040%=40萬元該筆所得征收所得稅50-40=10萬元特許權(quán)使用費(fèi)所得抵免限額=5010%=5萬元實(shí)際繳納=5020%=10萬元該筆所得征收

4、所得稅5-5=0萬元【例題92004年單選題】甲國居民有來源于乙國的所得100萬元，甲乙兩國的所得稅稅率分別為30%、20%，兩國均行使地域管轄權(quán)和居民管轄權(quán)。在抵免法下甲國應(yīng)對(duì)該筆所得征收所得稅()。a0b10萬元c20萬元d30萬元【答案】b【解析】抵免限額=10030%=30萬元乙國實(shí)際繳納=10020%=20萬元30萬元甲國該筆所得征收所得稅30-20=10萬元【例題92006年單選題】a國居民王先生在b國取得所得100000元，已知a國實(shí)行收入來源地管轄權(quán)，a國稅率為20%;b國實(shí)行居民管轄權(quán)，b國稅率為l0%。a、b兩國沒有稅收抵免的稅收協(xié)定，則王先生這筆所得應(yīng)納稅款為()。a.0

5、b.10000元c.20000元d.30000元【答案】a【解析】a國實(shí)行收入來源地管轄權(quán)，所以對(duì)本國居民來源于b國的收入不納稅b國實(shí)行居民管轄權(quán)，所以對(duì)a國居民在b國取得的收入不納稅所以王先生的所得不管在a國還是b國均不納稅?！纠}10案例分析題】甲國居民有來源于乙國經(jīng)營所得100萬元，特許權(quán)使用費(fèi)所得50萬元;來源于丙國經(jīng)營所得200萬元，特許權(quán)使用費(fèi)所得60萬元。甲、乙、丙三國經(jīng)營所得的所得稅稅率分別為50%、40%、60%;甲、乙、丙三國特許權(quán)使用所得的所得稅稅率分別為10%、20%、5%。根據(jù)上述材料，回答下列問題：1.在分國抵免法下來源于乙國所得的抵免額為()。a.55萬元b.50

6、萬元c.10萬元d.0【答案】b【解析】乙國所得抵免限額=10050%+5010%=55萬元在乙國實(shí)際納稅額=10040%+5020%=50萬元，小于抵免限額。所以抵免額為50萬元2.在分國抵免法下來源于丙國所得的抵免額為()。a.123萬元b.106萬元c.104萬元d.o【答案】b【解析】丙國所得抵免限額=20050%+6010%=106萬元在丙國實(shí)際納稅額=20060%+605%=123萬元，大于抵免限額。所以抵免額為106萬元3.在分國抵免法下甲國應(yīng)對(duì)上述所得征收所得稅稅額為()。a.161萬元b.5萬元c.0d.-7萬元【答案】b【解析】55-50=5萬元4.在綜合抵免法下上述所得的

7、抵免額為()。a.173萬元b.161萬元c.123萬元d.50萬元【答案】b【解析】抵免限額=10050%+5010%+20050%+6010%=161萬元實(shí)際納稅額=10040%+5020%+20060%+605%=173萬元，大于抵免限額。所以抵免額為161萬元5.在綜合抵免法下甲國應(yīng)對(duì)上述所得征收所得稅稅額為()。a.166萬元b.10萬元c.0d.-7萬元【答案】c【解析】161-161=0winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has bee

8、n passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match again

9、st england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournam

10、ent so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said william

11、s.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to

12、 meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs g

13、overning body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supers

14、onic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower

15、 level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses

16、the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the fi

17、nal and they will not make the same mistake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a

18、weakness, a team under-cooked - but i have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but